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.
Current Statutory Rates
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 years old and above | 5.5% of monthly wages |
Employees can choose to contribute more than the statutory 11% — up to the full monthly wages — by submitting a voluntary excess contribution form (KWSP Form KWSP 17A (AHL)) to their employer. Voluntary excess contributions go into Account 1 (70%) and Account 2 (30%) in the same split as statutory contributions.
Employer contribution rate
| Monthly wages | Rate (employee below 60) | Rate (employee 60 and above) | |---------------|-------------------------|----------------------------| | RM5,000 and below | 13% | 6.5% | | Above RM5,000 | 12% | 6% |
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.
Monthly Contribution Example
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):
| | Rate | Amount | |-|------|--------| | Employee share | 5.5% | RM192.50 | | Employer share | 6.5% (wages RM5,000 and below) | RM227.50 | | Total monthly EPF contribution | | RM420 |
How Contributions Are Split Between Accounts
Every EPF contribution is divided across your EPF accounts:
| Account | Share | Purpose | |---------|-------|---------| | Account 1 | 75% | Retirement savings (withdrawal at age 55 or via approved schemes like i-Invest) | | Account 2 | 15% | Pre-retirement withdrawals: education, housing, medical, age 50 partial withdrawal | | Account 3 (Akaun Fleksibel) | 10% | Flexible withdrawals — can be withdrawn at any time for any purpose |
Example: On a RM1,080 total monthly contribution:
- Account 1 receives RM810
- Account 2 receives RM162
- Account 3 receives RM108
Account 3 (Akaun Fleksibel) was introduced in 2023 as a replacement for the pandemic-era special withdrawals. It provides immediate liquidity without affecting your core retirement savings in Account 1. For the full Account 3 withdrawal guide, see EPF Account 3 Withdrawal Guide.
Contribution Table for Common Salary Bands
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 due to EPF rounding rules — EPF uses a contribution table (Jadual Caruman) where amounts are rounded to the nearest ringgit based on wage bands. Download the full KWSP contribution table from kwsp.gov.my.
Special Cases
Self-employed and freelancers: Not legally required to contribute to EPF, but can register under the i-Saraan voluntary contribution scheme. Contributions up to RM60,000 per year are eligible. The government provides an incentive (currently 15% matching, capped at RM250/year) for i-Saraan contributors earning below RM4,000/month.
Foreign workers: Employers of foreign workers are required to contribute RM5/month (flat rate, regardless of wages). The foreign employee can choose to contribute 11% voluntarily or opt out entirely.
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.
Tax Relief on EPF Contributions
Employee EPF contributions qualify for income tax relief under Section 49 of the Income Tax Act 1967. The current relief limit is RM4,000 per year for EPF contributions (shared with life insurance premiums under the same relief category).
If your annual EPF contribution is RM6,600 (RM550/month x 12), but the combined EPF + life insurance relief cap is RM4,000 — you can only claim RM4,000 in tax relief, even if your total contributions exceed that.
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 Account 3 Withdrawal Guide — how the flexible account works
- EPF i-Invest Guide — investing your 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 with editorial review. Every factual claim is checked against primary sources (KWSP/EPF, LHDN) before publication. If you find an error, email editorial@money.com.my — corrections are published with a dated amendment note.