Q1: EPF Contribution Rate

The contribution rate depends on the employee’s age & nationality. For example, for an employee aged below 60 and Malaysian, his contribution rate is 11%.

For more details, please check at https://www.kwsp.gov.my/en/employer/contribution/all-about-your-responsibility#MandatoryContribution

Q2: Calculation of EPF Contribution

  • DON’T simply calculate the EPF contribution based on the exact percentage unless the total wages exceed RM20,000. You should always follow the amounts stated on the Third Schedule table