EPF Contribution Table Malaysia 2026: HR & Payroll Guide

PUBLISHED: Oct 05, 2026UPDATED: Oct 05, 20266 min read
EPF Contribution Table Malaysia 2026 HR & Payroll Guide

In this article

If you run payroll in Malaysia, EPF is the one deduction you really can’t afford to get wrong. The rate changes depending on how old your employee is, how much they earn and whether they’re Malaysian, a PR or a foreign worker. And since October 2025, foreign workers are part of the picture too.

Here’s a simple breakdown of the 2026 EPF contribution table and what your HR team needs to do each month.

What is EPF And Who Needs to Contribute?

EPF (or KWSP) is Malaysia’s retirement savings scheme under the EPF Act 1991. Every month, you and your employee each put a share of their wages into their EPF account.

You need to contribute for:

  • Malaysian citizens
  • Permanent residents (PR)
  • Non-Malaysian employees below 75 with a valid work pass (domestic workers are excluded)

Hiring your first employee? Register your company with EPF within 7 days.

Read also: What is EPF? A Guide for Employees and Employers

What Are the EPF Contribution Rates For 2026?

Employee type Monthly wage Below 60 (Employee / Employer) 60 and above (Employee / Employer)
Malaysian citizens RM5,000 and below 11% / 13% 0% / 4%
Malaysian citizens Above RM5,000 11% / 12% 0% / 4%
PRs and non-Malaysians registered before 1 August 1998 RM5,000 and below 11% / 13% 5.5% / 6.5%
PRs and non-Malaysians registered before 1 August 1998 Above RM5,000 11% / 12% 5.5% / 6%
Non-Malaysians registered from 1 August 1998 Any amount 2% / 2% 2% / 2%
If you’re checking the Third Schedule, these rates sit under:
  • Section A for employees below 60
  • Section C for PRs and older non-Malaysian members aged 60 and above
  • Section E for Malaysians aged 60 and above
  • Section F for foreign workers
Which EPF Rate Applies to Your Employee
EPF Rates for Employees
Read also: EPF Employer Contribution in Malaysia

Is EPF Mandatory for Foreign Workers Now?

Yes, a 2025 amendment to the EPF Act made it compulsory from 1 October 2025. Before that, foreign workers could only contribute if they chose to.

The rule covers non-Malaysian employees below 75 who hold a valid work pass, except domestic workers. Foreign workers can generally withdraw their savings when they leave Malaysia for good, as long as they show proof that their employment has ended. Here’s what HR should sort out:

  • Register every eligible foreign employee with EPF
  • Add the deduction to your payroll setup
  • Update employment contracts to reflect it
  • Let your foreign staff know ahead of time so the deduction doesn’t catch them off guard on their payslip

If you hire foreign workers regularly, an Applicant Tracking System makes it easier to capture work pass details right from the hiring stage, so nobody gets missed when it’s time to register.

Read also: EPF for Foreign Workers Malaysia: Are You Calculating It Right?

How Do I Calculate EPF Using the Third Schedule?

This is where a lot of payroll mistakes happen. For monthly wages up to RM20,000, you don’t work out a straight percentage. You find the wage band your employee falls into in the Third Schedule and use the fixed amount listed for that band.

For wages above RM20,000, you apply the percentage to the actual wage and round up to the next ringgit. Either way, EPF is always paid in whole ringgit with no cents. Here’s an example for a Malaysian employee below 60 earning RM2,950. That salary falls in the RM2,900.01 to RM3,000 band.

  Straight percentage Third Schedule amount
Employee share (11%) RM324.50 RM330
Employer share (13%) RM383.50 RM390
Total RM708 RM720

Using the straight percentage would leave you short by RM12 that month, which is exactly the kind of gap that shows up later during an audit.

Read also: Malaysia EPF Calculator For Accurate Calculation

When is the EPF Payment Deadline?

Contributions are due by the 15th of the following month. So wages for September 2026 need to be paid by 15 October 2026. Pay late and you’ll face late payment charges on top of the contribution itself.Your monthly EPF routine usually looks like this:
  • Deduct the employee’s share from their salary
  • Add your share as the employer
  • Submit and pay through the EPF i-Akaun (Employer) portal
  • Keep your contribution records for audits and reconciliation
Read also: Employees Provident Fund (EPF) in Malaysia

How Can I Make EPF Payroll Easier to Manage?

Working all this out by hand across different ages, wage levels and citizenship types leaves plenty of room for error. It gets trickier when someone turns 60 and their rates change, or when you onboard a new batch of foreign workers.A few things that help:
  • Automate the calculations. Our Payroll Software works out EPF along with SOCSO, EIS and PCB based on each employee’s age, wage and citizenship, so you’re not looking up the Third Schedule every month.
  • Keep employee records clean. Dates of birth, citizenship and work pass details all decide which EPF category applies. Our HRMS Software keeps everything in one place so payroll always pulls the right data.
  • Get the wage figure right first. Unpaid leave and absences affect the final wage, which affects EPF. Pairing Time Attendance Software or our Mobile Attendance App with Leave Management Software means payroll runs on accurate numbers.
If you’d rather not deal with EPF in-house at all, our Payroll Outsourcing Services team can handle the calculations, submissions and deadlines for you.

EPF Contribution Table FAQs

How much is the EPF contribution for age over 60?

For employees aged 60 and above, Malaysians pay 0% while employers contribute 4%, and PRs pay 5.5% with employers paying 6.5% (wages up to RM5,000) or 6% (above RM5,000). Foreign workers and their employers each contribute 2% until the employee turns 75.
For employees below 60, the employee contributes 11% and the employer contributes 13% for wages up to RM5,000, or 12% for wages above RM5,000. For employees aged 60 and above, Malaysians contribute 0% and employers 4%, PRs contribute 5.5% and employers 6.5% or 6%, and foreign workers and their employers each contribute 2% until age 75.
Find your rate based on your age, citizenship and wage, then look up your monthly wage band in the Third Schedule of the EPF Act and use the fixed amount listed there (only wages above RM20,000 use a straight percentage, rounded up to the next ringgit). For example, a Malaysian below 60 earning RM2,950 falls in the RM2,900.01 to RM3,000 band, so the employee pays RM330 and the employer pays RM390.
Yes, your employer must keep contributing until you turn 75, but for Malaysians aged 60 and above the employee share is 0% and the employer pays 4%. You can still add more by choosing to have your employee share deducted, or by making voluntary top-ups (up to RM100,000 a year) through KWSP. It’s worth confirming the current limits and steps with KWSP.