For the rules behind these figures, read the guide to EPF contribution rates.
Frequently asked questions
- How is the EPF contribution calculated?
- For citizens and permanent residents earning up to RM20,000 a month, KWSP's Third Schedule groups wages into bands, RM20 wide up to RM5,000 and RM100 wide above it, and publishes a ringgit amount for each band, so the figure is not a flat percentage of the exact wage. Above RM20,000, and for non-citizens at 2%, the percentage applies to the actual wage, rounded up to the next ringgit.
- What are the EPF rates for 2026?
- For members under 60, the employee contributes 11% and the employer 13% on wages of RM5,000 or less, or 12% above RM5,000. Malaysian citizens aged 60 and over contribute nothing, with a 4% employer share. Non-citizens contribute 2% with a 2% employer share since 1 October 2025.
- Is EPF charged on a bonus?
- Yes. A bonus counts as wages for EPF, so it is added to the month's salary before the contribution is worked out. Enter the bonus to see the combined figure.
- Is there a maximum EPF contribution?
- No. EPF has no wage ceiling, unlike SOCSO and EIS, so contributions keep rising with pay.