For most Malaysian employees below 60, the EPF contribution rate is 11% from the employee and 12% or 13% from the employer, depending on whether the monthly wage is above or at/below RM5,000. The exact ringgit amount comes from the Third Schedule of the EPF Act 1991, not from a flat percentage.
Malaysia's Employees Provident Fund (EPF) is a mandatory savings scheme that employers and employees pay into every month. Both shares are deducted and remitted to the EPF, which invests the money and credits the returns to each member's account. Contributions and the investment income earned on them are tax-free, and the full savings can be withdrawn at age 55.
What is EPF contribution?
An EPF contribution has two parts: the employee's share, which is deducted from monthly wages, and the employer's share, which the employer pays on top of the salary. The total contribution is the sum of both shares. The statutory rates that govern these shares are set under the EPF Act 1991, and employers must remit the combined amount to the EPF by the 15th of the following month.
The rate you contribute and the way the EPF splits that money into your accounts are two separate things. The rate decides how much goes in; the EPF account structure decides how the money is allocated once it arrives. This page deals only with the contribution rate.
EPF contribution rate in Malaysia
EPF contribution rates depend on the employee's citizenship status, age, and monthly wage. Here is how each category works under the current Third Schedule rates.
- Malaysian citizens below 60: the employee contributes 11%, and the employer contributes 13% for wages of RM5,000 and below or 12% for wages above RM5,000.
- Permanent residents below 60: the employer rate matches Malaysian citizens (13% at RM5,000 and below, 12% above RM5,000). The employee share is 9%, though many PRs elected the standard 11% employee rate when they registered.
- Malaysian citizens aged 60 to 75: the employee share drops to 0%, and the employer contributes 4% for wages of RM5,000 and below, with no employer share required for wages above RM5,000. This reduced rate, in force since 2019, lets workers who stay employed past 60 keep more take-home pay.
- Permanent residents aged 60 and above: the employer contributes 6.5% for wages of RM5,000 and below and 6% above that, while the employee contributes 5.5%.
- Non-Malaysian employees: EPF contributions became mandatory from October 2025. Both the foreign employee and the employer now contribute 2% each. Before this change, foreign workers were not covered by mandatory EPF and the employer paid only a flat RM5 a month if the worker chose to join.
Wages up to RM20,000 use the fixed amounts in the Third Schedule, with totals rounded up to the next ringgit. Only wages above RM20,000 are worked out by applying the percentage rates directly.
EPF contribution table below 60 years old
The monthly amounts in this table apply to employees who have not yet reached 60:
- Malaysian citizen employees
- Permanent residents in Malaysia
- Non-Malaysian citizen employees who opted to contribute before 1 August 1998
The full schedule is long, so the table below shows wages from RM500 to RM1,520 as a sample:
| AMOUNT OF WAGES FOR THE MONTH | By the Employer | By the Employee | Total Contribution |
|---|---|---|---|
| From 500.01 to 520.00 | 68.00 | 58.00 | 126.00 |
| From 520.01 to 540.00 | 71.00 | 60.00 | 131.00 |
| From 540.01 to 560.00 | 73.00 | 62.00 | 135.00 |
| From 560.01 to 580.00 | 76.00 | 64.00 | 140.00 |
| From 580.01 to 600.00 | 78.00 | 66.00 | 144.00 |
| From 600.01 to 620.00 | 81.00 | 69.00 | 150.00 |
| From 620.01 to 640.00 | 84.00 | 71.00 | 155.00 |
| From 640.01 to 660.00 | 86.00 | 73.00 | 159.00 |
| From 660.01 to 680.00 | 89.00 | 75.00 | 164.00 |
| From 680.01 to 700.00 | 91.00 | 77.00 | 168.00 |
| From 700.01 to 720.00 | 94.00 | 80.00 | 174.00 |
| From 720.01 to 740.00 | 97.00 | 82.00 | 179.00 |
| From 740.01 to 760.00 | 99.00 | 84.00 | 183.00 |
| From 760.01 to 780.00 | 102.00 | 86.00 | 188.00 |
| From 780.01 to 800.00 | 104.00 | 88.00 | 192.00 |
| From 800.01 to 820.00 | 107.00 | 91.00 | 198.00 |
| From 820.01 to 840.00 | 110.00 | 93.00 | 203.00 |
| From 840.01 to 860.00 | 112.00 | 95.00 | 207.00 |
| From 860.01 to 880.00 | 115.00 | 97.00 | 212.00 |
| From 880.01 to 900.00 | 117.00 | 99.00 | 216.00 |
| From 900.01 to 920.00 | 120.00 | 102.00 | 222.00 |
| From 920.01 to 940.00 | 123.00 | 104.00 | 227.00 |
| From 940.01 to 960.00 | 125.00 | 106.00 | 231.00 |
| From 960.01 to 980.00 | 128.00 | 108.00 | 236.00 |
| From 980.01 to 1,000.00 | 130.00 | 110.00 | 240.00 |
| From 1,000.01 to 1,020.00 | 133.00 | 113.00 | 246.00 |
| From 1,020.01 to 1,040.00 | 136.00 | 115.00 | 251.00 |
| From 1,040.01 to 1,060.00 | 138.00 | 117.00 | 255.00 |
| From 1,060.01 to 1,080.00 | 141.00 | 119.00 | 260.00 |
| From 1,080.01 to 1,100.00 | 143.00 | 121.00 | 264.00 |
| From 1,100.01 to 1,120.00 | 146.00 | 124.00 | 270.00 |
| From 1,120.01 to 1,140.00 | 149.00 | 126.00 | 275.00 |
| From 1,140.01 to 1,160.00 | 151.00 | 128.00 | 279.00 |
| From 1,160.01 to 1,180.00 | 154.00 | 130.00 | 284.00 |
| From 1,180.01 to 1,200.00 | 156.00 | 132.00 | 288.00 |
| From 1,200.01 to 1,220.00 | 159.00 | 135.00 | 294.00 |
| From 1,220.01 to 1,240.00 | 162.00 | 137.00 | 299.00 |
| From 1,240.01 to 1,260.00 | 164.00 | 139.00 | 303.00 |
| From 1,260.01 to 1,280.00 | 167.00 | 141.00 | 308.00 |
| From 1,280.01 to 1,300.00 | 169.00 | 143.00 | 312.00 |
| From 1,300.01 to 1,320.00 | 172.00 | 146.00 | 318.00 |
| From 1,320.01 to 1,340.00 | 175.00 | 148.00 | 323.00 |
| From 1,340.01 to 1,360.00 | 177.00 | 150.00 | 327.00 |
| From 1,360.01 to 1,380.00 | 180.00 | 152.00 | 332.00 |
| From 1,380.01 to 1,400.00 | 182.00 | 154.00 | 336.00 |
| From 1,400.01 to 1,420.00 | 185.00 | 157.00 | 342.00 |
| From 1,420.01 to 1,440.00 | 188.00 | 159.00 | 347.00 |
| From 1,440.01 to 1,460.00 | 190.00 | 161.00 | 351.00 |
| From 1,460.01 to 1,480.00 | 193.00 | 163.00 | 356.00 |
| From 1,480.01 to 1,500.00 | 195.00 | 165.00 | 360.00 |
| From 1,500.01 to 1,520.00 | 198.00 | 168.00 | 366.00 |
If you would like a detailed list, please click here.
EPF contribution table above 60 years old
This table applies to Malaysian citizen employees aged 60 and above. The employee share is 0%, so every figure in the employee column is zero and only the employer pays. Here is a sample for wages from RM500 to RM1,520:
| AMOUNT OF WAGES FOR THE MONTH | By the Employer | By the Employee | Total Contribution |
|---|---|---|---|
| From 500.01 to 520.00 | 21.00 | 0.00 | 21.00 |
| From 520.01 to 540.00 | 22.00 | 0.00 | 22.00 |
| From 540.01 to 560.00 | 23.00 | 0.00 | 23.00 |
| From 560.01 to 580.00 | 24.00 | 0.00 | 24.00 |
| From 580.01 to 600.00 | 24.00 | 0.00 | 24.00 |
| From 600.01 to 620.00 | 25.00 | 0.00 | 25.00 |
| From 620.01 to 640.00 | 26.00 | 0.00 | 26.00 |
| From 640.01 to 660.00 | 27.00 | 0.00 | 27.00 |
| From 660.01 to 680.00 | 28.00 | 0.00 | 28.00 |
| From 680.01 to 700.00 | 28.00 | 0.00 | 28.00 |
| From 700.01 to 720.00 | 29.00 | 0.00 | 29.00 |
| From 720.01 to 740.00 | 30.00 | 0.00 | 30.00 |
| From 740.01 to 760.00 | 31.00 | 0.00 | 31.00 |
| From 760.01 to 780.00 | 32.00 | 0.00 | 32.00 |
| From 780.01 to 800.00 | 32.00 | 0.00 | 32.00 |
| From 800.01 to 820.00 | 33.00 | 0.00 | 33.00 |
| From 820.01 to 840.00 | 34.00 | 0.00 | 34.00 |
| From 840.01 to 860.00 | 35.00 | 0.00 | 35.00 |
| From 860.01 to 880.00 | 36.00 | 0.00 | 36.00 |
| From 880.01 to 900.00 | 36.00 | 0.00 | 36.00 |
| From 900.01 to 920.00 | 37.00 | 0.00 | 37.00 |
| From 920.01 to 940.00 | 38.00 | 0.00 | 38.00 |
| From 940.01 to 960.00 | 39.00 | 0.00 | 39.00 |
| From 960.01 to 980.00 | 40.00 | 0.00 | 40.00 |
| From 980.01 to 1,000.00 | 40.00 | 0.00 | 40.00 |
| From 1,000.01 to 1,020.00 | 41.00 | 0.00 | 41.00 |
| From 1,020.01 to 1,040.00 | 42.00 | 0.00 | 42.00 |
| From 1,040.01 to 1,060.00 | 43.00 | 0.00 | 43.00 |
| From 1,060.01 to 1,080.00 | 44.00 | 0.00 | 44.00 |
| From 1,080.01 to 1,100.00 | 44.00 | 0.00 | 44.00 |
| From 1,100.01 to 1,120.00 | 45.00 | 0.00 | 45.00 |
| From 1,120.01 to 1,140.00 | 46.00 | 0.00 | 46.00 |
| From 1,140.01 to 1,160.00 | 47.00 | 0.00 | 47.00 |
| From 1,160.01 to 1,180.00 | 48.00 | 0.00 | 48.00 |
| From 1,180.01 to 1,200.00 | 48.00 | 0.00 | 48.00 |
| From 1,200.01 to 1,220.00 | 49.00 | 0.00 | 49.00 |
| From 1,220.01 to 1,240.00 | 50.00 | 0.00 | 50.00 |
| From 1,240.01 to 1,260.00 | 51.00 | 0.00 | 51.00 |
| From 1,260.01 to 1,280.00 | 52.00 | 0.00 | 52.00 |
| From 1,280.01 to 1,300.00 | 52.00 | 0.00 | 52.00 |
| From 1,300.01 to 1,320.00 | 53.00 | 0.00 | 53.00 |
| From 1,320.01 to 1,340.00 | 54.00 | 0.00 | 54.00 |
| From 1,340.01 to 1,360.00 | 55.00 | 0.00 | 55.00 |
| From 1,360.01 to 1,380.00 | 56.00 | 0.00 | 56.00 |
| From 1,380.01 to 1,400.00 | 56.00 | 0.00 | 56.00 |
| From 1,400.01 to 1,420.00 | 57.00 | 0.00 | 57.00 |
| From 1,420.01 to 1,440.00 | 58.00 | 0.00 | 58.00 |
| From 1,440.01 to 1,460.00 | 59.00 | 0.00 | 59.00 |
| From 1,460.01 to 1,480.00 | 60.00 | 0.00 | 60.00 |
| From 1,480.01 to 1,500.00 | 60.00 | 0.00 | 60.00 |
| From 1,500.01 to 1,520.00 | 61.00 | 0.00 | 61.00 |
If you would like a detailed list, please click here.
Is EPF employee contribution 9% or 11%?
The current statutory EPF employee contribution rate is 11% for Malaysian citizens below 60. The 9% figure dates from the Covid-19 relief measures, when the government temporarily cut the minimum employee rate to 9% (April to December 2020 and again for January to December 2021) to raise take-home pay. Those temporary cuts have ended, so 11% is the rate that applies today. The 9% you may still see is also the statutory employee rate for permanent residents who did not elect the 11% rate.
You can confirm exactly what is being deducted and remitted in your name by reviewing your EPF statement through i-Akaun.
Is EPF employer contribution 12% or 13%?
It depends on the wage. The employer contributes 13% for employees earning RM5,000 or less a month, and 12% for those earning more than RM5,000. The RM5,000 threshold is what separates the two rates, so an employee whose salary crosses that line moves from the 13% band to the 12% band on the employer side, while the employee share stays at 11%.
As an employee, can I contribute more than 11% to EPF?
Yes. The 11% employee rate is a statutory minimum, not a ceiling. You can apply to contribute at a higher rate through your employer, and the extra amount goes into your own EPF savings. The employer's obligation stays at the statutory 12% or 13%, so any contribution you make above the minimum is voluntary and is not matched by your employer.
To raise your rate, you submit the request in writing to the EPF, and the rate can be changed once a year. If you would rather top up directly rather than adjust your payroll deduction, you can make voluntary payments through your i-Akaun account.
Voluntary contribution for the self-employed
People without a fixed employer, such as freelancers, gig workers, and the self-employed, are not covered by mandatory EPF, but they can still build retirement savings through i-Saraan. Under i-Saraan, a Malaysian below 60 contributes voluntarily and the government adds a 20% matching incentive, capped at RM500 a year and RM5,000 over a lifetime (the matching rate rose from 15% to 20% in January 2025). Contributing at least RM2,500 in a year earns the full RM500 match. You can sign up by following the steps to register for i-Saraan and start contributing through i-Akaun or internet banking.
