This is the reference table for EPF (KWSP) contribution rates in Malaysia as of 2026. Use it to check how much of your salary goes to EPF each month — both your portion and your employer portion.
To work out your own contribution, or to project your EPF balance at retirement, use our EPF calculator; to see it next to SOCSO, EIS and PCB on your payslip, use the salary and PCB calculator.
Last updated 25 October 2026 · money.com.my Editorial
Budget 2027 proposals (note of 17 October 2026)
Budget 2027, tabled on 9 October 2026, announced two EPF measures. They are announced, not yet gazetted, and every contribution rate and figure in this guide is unchanged.
- Automatic EPF registration (speech, p.17): every citizen would be registered automatically as an EPF member on reaching 18. No contribution amount is stated.
- EPF matching for e-hailing and p-hailing drivers (speech, p.17): up to RM600 a year or RM6,000 over a lifetime. This is announced; our Budget 2027 data records no start date for it.
Source: Ministry of Finance, Budget 2027 speech (Ucapan Belanjawan), belanjawan.mof.gov.my, checked against the published PDF on 17 October 2026. Full list: Budget 2027.
What are the EPF contribution rates in 2026?
EPF contributions are split between employee and employer. The rates depend on your age and monthly wages.
Employee contribution rate
| Age group | Rate |
|---|---|
| Below 60 years old | 11% of monthly wages |
| 60 and above, Malaysian citizens | 0% (nil) |
| 60 and above, permanent residents, and non-citizens who elected to contribute before 1 August 1998 | 5.5% of monthly wages |
Employees (and employers) can elect to contribute more than the statutory rate, in whole ringgit and subject to any maximum in the Act's Third Schedule, by giving notice to KWSP in the manner KWSP prescribes; the election cannot take effect retrospectively (EPF Act 1991 s.43(3)–(4)). The name and number of the form are not confirmed from a primary source (HELD). Voluntary excess contributions are credited across your accounts in the same split as statutory contributions (see the account split below).
Employer contribution rate
| Monthly wages | Employee below 60 | Employee 60+, Malaysian citizen | Employee 60+, permanent resident (or non-citizen who elected before 1 Aug 1998) |
|---|---|---|---|
| RM5,000 and below | 13% | 4% | 6.5% |
| Above RM5,000 | 12% | 4% | 6% |
The 60-and-above rates come from the EPF Act 1991 (Act 452), Third Schedule: Part E for Malaysian citizens (employee 0%, employer 4%) and Part C for permanent residents and non-citizens who elected to contribute before 1 August 1998 (employee 5.5%, employer 6.5% up to RM5,000 and 6% above). From 1 October 2025 the Act also has a new Part F for "employees who are not Malaysian citizens" (2% each). Whether permanent residents now fall under Part F rather than Part C is not settled by the gazetted text, so check with KWSP if this applies to you.
The employer rate is higher for lower-wage employees — this is EPF design to provide proportionally more retirement support to lower earners.
Note
The RM5,000 threshold applies to the employee monthly wages, not their gross salary. Wages for EPF purposes means all remuneration in money due to the employee under their contract of service — including basic salary, fixed allowances, commissions, and incentives. It excludes service charge, overtime payments, gratuity, retirement benefits, retrenchment benefits, and other non-regular payments. Check with your HR department if unsure which components of your pay are EPF-liable.
How much goes to EPF each month?
Employee earning RM4,500/month (below 60):
| Rate | Amount | |
|---|---|---|
| Employee share | 11% | RM495 |
| Employer share | 13% (wages RM5,000 and below) | RM585 |
| Total monthly EPF contribution | RM1,080 |
Employee earning RM8,000/month (below 60):
| Rate | Amount | |
|---|---|---|
| Employee share | 11% | RM880 |
| Employer share | 12% (wages above RM5,000) | RM960 |
| Total monthly EPF contribution | RM1,840 |
Employee earning RM3,500/month (age 62, Malaysian citizen — Act 452, Third Schedule Part E):
| Rate | Amount | |
|---|---|---|
| Employee share | 0% | RM0 |
| Employer share | 4% | RM140 |
| Total monthly EPF contribution | RM140 |
Employee earning RM3,500/month (age 62, permanent resident — Act 452, Third Schedule Part C):
| Rate | Amount (Act's table, RM3,480.01–3,500 row) | |
|---|---|---|
| Employee share | 5.5% | RM193 |
| Employer share | 6.5% (wages RM5,000 and below) | RM228 |
| Total monthly EPF contribution | RM421 |
How is your EPF contribution split between accounts?
Every EPF contribution is divided across your EPF accounts. The 75/15/10 split below is as published by KWSP; we have not confirmed it from a gazetted order.
| Account | Share | Purpose |
|---|---|---|
| Akaun Persaraan (formerly Account 1) | 75% | Retirement savings (withdrawal at age 55 or via approved schemes like i-Invest) |
| Akaun Sejahtera (formerly Account 2) | 15% | Pre-retirement withdrawals for approved purposes such as education, housing and medical (per KWSP; the age-50 partial withdrawal is covered below) |
| Akaun Fleksibel (Account 3) | 10% | Flexible withdrawals — can be withdrawn at any time for any purpose |
A partial withdrawal from age 50 exists in the Act: section 54(6)(a) lets the Board authorise a member to withdraw part of the amount to their credit once the member "has attained the age of fifty years", on terms the Board prescribes. We could not find a source that ties that rule to a particular account, so which account it draws on is HELD: ask KWSP.
Example: On a RM1,080 total monthly contribution:
- Akaun Persaraan receives RM810
- Akaun Sejahtera receives RM162
- Akaun Fleksibel receives RM108
Account 3 (Akaun Fleksibel) was introduced by KWSP's 2024 account restructuring and took effect on 11 May 2024. Three bounds matter. The 75:15:10 split applies to contributions credited after that date, not to the balance you already had — your Account 1 and Account 2 money stayed in Akaun Persaraan and Akaun Sejahtera. Akaun Fleksibel opened at RM0; the only way it held anything on day one was the one-time initial transfer, an opt-in members could apply for between 12 May and 31 August 2024 that moved part of Akaun Sejahtera across. And if you were 55 or older on 11 May 2024, none of this applied to you — your structure stayed Akaun 55 and Akaun Emas.
So if you have been contributing for years and did not take the initial transfer, Akaun Fleksibel is a small and recent slice of your savings, not 10% of them. It gives you immediate liquidity without touching the retirement money in Akaun Persaraan. For the full Akaun Fleksibel withdrawal guide, see EPF Akaun Fleksibel Withdrawal 2026: Rules & Limits.
How much EPF do you pay at your salary?
The exact ringgit amounts for employee and employer contributions at common salary levels (employees below 60):
| Monthly wages (RM) | Employee (11%) | Employer (12% or 13%) | Total |
|---|---|---|---|
| 2,000 | 220 | 260 (13%) | 480 |
| 2,500 | 275 | 325 (13%) | 600 |
| 3,000 | 330 | 390 (13%) | 720 |
| 3,500 | 385 | 455 (13%) | 840 |
| 4,000 | 440 | 520 (13%) | 960 |
| 4,500 | 495 | 585 (13%) | 1,080 |
| 5,000 | 550 | 650 (13%) | 1,200 |
| 5,500 | 605 | 660 (12%) | 1,265 |
| 6,000 | 660 | 720 (12%) | 1,380 |
| 7,000 | 770 | 840 (12%) | 1,610 |
| 8,000 | 880 | 960 (12%) | 1,840 |
| 10,000 | 1,100 | 1,200 (12%) | 2,300 |
| 15,000 | 1,650 | 1,800 (12%) | 3,450 |
| 20,000 | 2,200 | 2,400 (12%) | 4,600 |
Amounts are based on the statutory contribution rates. Actual amounts may differ slightly: the Third Schedule of the EPF Act 1991 (the contribution table, Jadual Caruman) sets fixed amounts for each wage band and uses a percentage calculation only in some cases (for example wages above RM20,000), where "the total contribution which includes cents shall be rounded to the next ringgit". KWSP's copy of the table is at kwsp.gov.my.
Do the self-employed, foreign workers and directors pay EPF?
Self-employed and freelancers: Not legally required to contribute to EPF, but you can register under the i-Saraan voluntary contribution scheme. Voluntary contributions are capped at RM100,000 a year — one ceiling shared across i-Simpan, i-Saraan, i-Saraan Plus, i-Suri and Akaun Persaraan Top-Up, across every payment channel. The government adds a special incentive of 20% of your voluntary contributions for the year, capped at RM500 a year, so putting in RM2,500 earns the full RM500. The lifetime cap is RM5,000, or until you turn 60, whichever comes first — KWSP counts it from 2024 onwards. The rate was raised from 15% to 20%. To qualify you must be Malaysian, an EPF member and under 60, and self-employed, without fixed income, in the gig sector, or a civil servant on a pension scheme. KWSP does not publish a monthly-income ceiling for i-Saraan.
If you drive e-hailing or p-hailing: EPF added i-Saraan Plus from 2026, with higher caps than i-Saraan — still 20%, but up to RM600 a year and RM6,000 over a lifetime, again until age 60. You must be registered for i-Saraan first; enrolment is then automatic once your platform provider makes a contribution payment for you through i-Akaun (Employer).
If you work in Singapore: CPF applies only to Singapore citizens and permanent residents, so a Malaysian on a work pass adds to EPF only by paying in voluntarily, through i-Simpan. See Live in Johor, work in Singapore: the money rules.
Foreign workers: Since October 2025 wages, EPF is compulsory for non-citizen employees below age 75 with a valid passport and work pass: 2% from the employer and 2% from the employee, worked out on at least the minimum wage rate. Before October 2025, employers did not have to contribute for them (KWSP).
Domestic workers: Exempt from mandatory EPF contributions, but employers may register them voluntarily.
Directors of companies: Directors who receive remuneration (salary, fees) are subject to EPF contributions at the same statutory rates as employees.
Can you claim tax relief on EPF contributions?
Employee EPF contributions qualify for income tax relief under Section 49 of the Income Tax Act 1967. EPF contributions are capped at RM4,000 per year. Life insurance premiums, family takaful contributions or additional voluntary EPF contributions have a separate cap of RM3,000, so the "Life insurance and EPF" category totals up to RM7,000 (LHDN, YA2025 relief item 17).
If your annual EPF contribution is RM6,600 (RM550/month x 12), you can claim RM4,000 of it as EPF relief, even though your contributions exceed that. Life insurance or family takaful premiums (or additional voluntary EPF contributions) can be claimed separately, up to RM3,000, for a category total of up to RM7,000.
Voluntary excess contributions also qualify for the same relief, up to the cap. For a full breakdown of all available tax reliefs, see the income tax filing guide.
Related Guides
- EPF Complete Guide 2026 — full EPF overview: accounts, dividends, withdrawals, nomination
- EPF Akaun Fleksibel Withdrawal 2026: Rules & Limits — how the flexible account works
- EPF i-Invest Guide — investing your Akaun Persaraan (Account 1) savings in unit trusts
- How to Save Money in Malaysia — broader savings strategies
Rates and account split percentages are based on KWSP published schedules as of April 2026. EPF periodically reviews contribution rates — check kwsp.gov.my for the latest statutory rates. money.com.my is not a licensed financial adviser — this guide is informational, not financial advice.
This guide is AI-assisted.
Amendment, 6 August 2026. This guide stated the i-Saraan government incentive as a 15% match. It is 20% of your voluntary contributions for the year, capped at RM500 a year and RM5,000 over a lifetime (or until you turn 60), per KWSP. The rate was raised from 15% to 20%. Any cap of RM250 or RM9,000, and any claim that the incentive is limited to people earning below RM4,000 or RM6,000 a month, was wrong. KWSP does not publish a monthly-income ceiling for i-Saraan. Contributing roughly RM2,500 in a year earns the full RM500. This guide also dated Akaun Fleksibel (Account 3) to 2023; it was introduced on 11 May 2024, as three sibling guides on this site already stated.
Amendment, 4 October 2026. This guide said foreign workers are exempt unless they opt in, and that employers pay a flat RM5 a month, including in the FAQ that feeds this page's structured data. Since October 2025 wages, EPF is compulsory for non-citizen employees at 2% from the employer and 2% from the employee, with domestic servants exempt, per KWSP.
Amendment, 11 October 2026. Structural change only: a short answer was added at the top, section headings were rewritten as the questions they answer, and one question was added to the FAQ from this guide's own text. No figure, rule or source was changed. Every figure in the short answer already appears in the body of this guide.
Amendment, 11 October 2026. Figures corrected against the EPF Act 1991 (Act 452), Third Schedule, and LHDN's YA2025 relief page (hasil.gov.my/en/individu/pelepasan-cukai/, item 17). Age 60 and above: this guide gave one set of rates for everyone aged 60+ (employee 5.5%, employer 6.5% up to RM5,000 and 6% above). Those are the Part C rates, which apply to permanent residents and non-citizens who elected to contribute before 1 August 1998. For Malaysian citizens aged 60+, Part E applies: employee 0%, employer 4%. The tables now show both groups, with a note that whether permanent residents fall under the new Part F (from 1 October 2025) is not settled by the gazetted text. Age-62 example: it showed RM192.50 / RM227.50 / RM420 at 5.5% / 6.5% without saying which group. It now shows a citizen (employee RM0, employer RM140, total RM140, Part E) and a permanent resident using the Act's table row for RM3,480.01–3,500 (employee RM193, employer RM228, total RM421, Part C). Voluntary excess contributions: the guide said they go "into Account 1 (70%) and Account 2 (30%)", a split that pre-dates Account 3 and contradicted this guide's own table; it now says they follow the same split as statutory contributions. The 75/15/10 split is as published by KWSP and has not been confirmed from a gazetted order. Rounding: "rounded to the nearest ringgit" is now "rounded to the next ringgit", matching the Act ("rounded to the next ringgit"). Tax relief: the guide said the RM4,000 EPF relief is "shared with life insurance premiums" and that the "combined EPF + life insurance relief cap is RM4,000". EPF has its own RM4,000 cap; life insurance, family takaful or additional voluntary EPF contributions have a separate RM3,000 cap, up to RM7,000 for the category.
Amendment, 17 October 2026 (Budget 2027 note). Added a note after the introduction on two announced EPF measures (Budget 2027, tabled 9 October 2026). Each figure was checked against the Ministry of Finance PDF it cites (sha256 recorded in docs/verification-log/geo-trim-budget27-oct17/evidence.md; Budget 2027 data rows: epf-auto-registration-at-18, gig-epf-matching). They are proposals or announcements, not law. No YA2025 or YA2026 figure, rule or source in this guide was changed.
Amendment, 17 October 2026 (EPF account names). This guide called EPF's second account only "Account 2". Since the 11 May 2024 restructuring that account is Akaun Sejahtera, so the guide now says "Akaun Sejahtera (formerly Account 2)" and, where they appear beside it, Akaun Persaraan (Account 1) and Akaun Fleksibel (Account 3). Old names stay only where they describe the past (the pre-May 2024 70/30 split, the i-Lestari scheme). No rate, limit or eligibility rule was changed. The names and the 75% / 15% / 10% split are from the Deputy Finance Minister's reply in the Dewan Rakyat as reported by RTM on 6 July 2026, and from the government portal malaysia.gov.my ("Jenis Akaun Simpanan KWSP"), both checked on 17 October 2026. Neither page uses the words "Account 2": the match of Akaun Sejahtera to the old Account 2 rests on its purposes (housing, education, health) and on RTM's report that the Akaun Persaraan share rose from 70 to 75 per cent. kwsp.gov.my returned 403 to our checks, and the EPF Act 1991 text on the AGC site (online 2022 version) predates the restructuring, so the names are not confirmed from a gazetted amendment.
Amendment, 17 October 2026 (EPF account names, follow-up). A further sweep of the EPF account names. Where this page still used the pre-May 2024 labels for current accounts, it now says Account 1 as Akaun Persaraan and Account 3 as Akaun Fleksibel on first use in a section and the plain new name afterwards. The old names stay only where they describe the past (the 70/30 split before 11 May 2024, balances held before the restructuring, COVID-era schemes), in earlier amendment notes, and in the titles of linked guides. The links between the new names and the old account numbers are our reading, not KWSP's wording: the RTM report of 6 July 2026 and the malaysia.gov.my page "Jenis Akaun Simpanan KWSP" name the three accounts and the 75% / 15% / 10% split but do not use the words "Account 1", "Account 2" or "Account 3" (evidence in docs/verification-log/followups-g5-oct17/). Only labels changed; no figure, rate or withdrawal rule was changed.
Follow-up amendment, 17 October 2026 (evidence batch J). Corrected and held: (1) the account-split table said the age-50 partial withdrawal belongs to Akaun Sejahtera. EPF Act 1991 s.54(6)(a) allows the Board to authorise a partial withdrawal once the member "has attained the age of fifty years", on its terms, but neither the Act text we hold (AGC, online 2022 version, which predates the 2024 restructuring), the RTM report of 6 July 2026 nor the malaysia.gov.my page "Jenis Akaun Simpanan KWSP" ties it to a specific account, so the table row no longer says it and a sentence below the table states the rule and holds the account link. (2) The voluntary excess contribution sentence named "KWSP Form KWSP 17A (AHL)" and said "up to the full monthly wages"; the Act (s.43(3)–(4)) says an employer or employee may elect to pay a rate that exceeds the Third Schedule rate by whole ringgit "subject to any maximum limit of monthly contributions set out in Third Schedule", with notice to the Board in the manner it prescribes and no retrospective effect. The form name and the "full wages" ceiling are removed as unconfirmed. Unchanged: the 11% / 13% / 12% rates (checked against the Third Schedule in the 11 October amendment) and the FAQ's non-payment offence, which s.43(2) confirms (up to three years' imprisonment or a RM10,000 fine). Also reworded: the link labels to the two EPF guides now use their new titles ("EPF Akaun Fleksibel Withdrawal 2026: Rules & Limits", "EPF Guide 2026: Persaraan, Sejahtera & Fleksibel"). Evidence: docs/verification-log/evidence-batch-j-oct17/ (agc-act452-online-2022.pdf, rtm-kwsp-simpanan-persaraan-2026-07-06.html, malaysia-gov-my-jenis-akaun-simpanan-kwsp.html).
Amendment, 25 October 2026 (rounding note). Corrected: the note under the contribution table said EPF's table rounds amounts "to the next ringgit based on wage bands". The Third Schedule of the EPF Act 1991 (AGC updated text as at 1 July 2022) sets fixed amounts per wage band and uses a percentage calculation only in some cases (for example wages above RM20,000), where a total that includes cents is rounded to the next ringgit; the note now says so, as our KWSP balance guide does after the 17 October 2026 re-check (evidence batch J). "Download the full KWSP contribution table" is now "KWSP's copy of the table", since kwsp.gov.my returned HTTP 403 to us. Evidence: docs/verification-log/followups-tax-epf-oct25/evidence.md.