EPF Contribution Table 2026 Malaysia: Rates by Salary, Age & Employee Type
Updated: 4 days ago
Figuring out your correct monthly EPF deduction can feel confusing. Whether you are an employee looking at your payslip or an employer running payroll, you need accurate numbers.
For 2026, the Employees Provident Fund (EPF or KWSP) rules are highly specific. The amount you pay depends on your exact salary, your age, and your citizenship status. This guide gives you the complete EPF contribution table 2026 so you can find your exact rate quickly and easily.
What are the EPF contribution rates for 2026 in Malaysia?
For 2026, the applicable EPF contribution rates are based on the Third Schedule effective from October 2025. For Malaysian employees below 60, the employee contribution is 11%. The employer contributes 13% for monthly wages of RM5,000 and below, and 12% for wages above RM5,000.
Here is exactly how the rules break down for different groups.
EPF Contribution Rates for 2026
To understand your specific EPF contribution, you must first look at your employee category. The table below shows the quick statutory rates for 2026.
EPF Contribution Table 2026
Employee Type | Age Group | Employee Share | Employer Share |
Malaysian Citizen | Below 60 | 11% | 13% (wages ≤ RM5,000) or 12% (wages > RM5,000) |
Malaysian Citizen | 60 and Above | 0% | 4% |
Applicable Permanent Resident | Below 60 | 11% | 13% (wages ≤ RM5,000) or 12% (wages > RM5,000) |
Applicable Permanent Resident | 60 and Above | 5.5% | 6.5% or 6% |
Foreign Worker (Non-Malaysian) | Below 75 | 2% | 2% |
Note: These current rates are based on the KWSP Contribution Eligibility and Rates guidelines set for the October 2025 salary wage period. They remain the legal standard for 2026 unless KWSP announces a new update.
EPF Contribution Table 2026 PDF Download
Running payroll every month requires quick access to accurate numbers. Looking up the exact wage ranges online every single time can easily slow down your workflow.
To make your monthly calculations much easier, you can grab a complete offline copy of the current schedule below.
EPF Contribution Table by Monthly Salary
One of the biggest mistakes people make is simply multiplying their salary by 11% or 13% on a calculator. If you earn RM20,000 or less, this method is actually incorrect.
For salaries up to RM20,000, employers must use the official wage range values found in the EPF Act 1991 Third Schedule. This means KWSP groups salaries into small brackets. You pay a fixed amount based on your bracket.
Table 2: Official Third Schedule Examples
Monthly Wage Amount | Employee EPF | Employer EPF | Total EPF Contribution |
RM 3,250.00 | RM 359.00 | RM 424.00 | RM 783.00 |
RM 5,000.00 | RM 550.00 | RM 650.00 | RM 1,200.00 |
RM 6,710.80 | RM 739.00 | RM 806.00 | RM 1,545.00 |
If you need a digital tool to speed up this process, you can easily use an EPF calculator Malaysia to find your exact numbers instantly.
Contribution for Wages Up to RM20,000
If your salary is RM20,000 or below, you must look up your exact wage band in the Third Schedule.
Why does this matter? Let us look at a real example. If you earn RM3,250 and multiply it by 11%, you get RM357.50. However, the official Third Schedule says the employee share for the RM3,250 bracket is actually RM359.00. You must follow the official schedule table to stay compliant with the law.
Contribution for Wages Above RM20,000
If your monthly salary is greater than RM20,000, the rules change. You no longer use the wage range table. Instead, you calculate the exact percentage.
For example, if you earn RM21,250:
Employer pays 12%: RM2,550.00
Employee pays 11%: RM2,337.50
Combined Total: RM4,887.50
How EPF Contribution Is Calculated
Understanding how to calculate your EPF contribution will save you from making payroll errors. You have two main methods depending on the total salary amount.
Wage-Range Approach
You use this approach for any salary up to RM20,000. KWSP created specific salary blocks. If your salary falls inside a block, your EPF payment is a fixed ringgit amount. This is why you cannot just multiply your salary by a percentage. You have to open the Third Schedule and find your row.
Percentage Calculation Approach
You only use the percentage calculation for wages above RM20,000. Here, you take the exact salary and multiply it by 11% for the employee and 12% for the employer.
How EPF Rounding Works
When you calculate exact percentages for high salaries, you will often get numbers with decimals. KWSP has a strict rounding rule. You must always round up the total combined contribution to the next whole Ringgit.
Real-Life Application: If your combined total calculation equals RM4,887.50, you do not pay the cents. You round the final amount up to RM4,888.00.
EPF Contribution for Employees Aged 60 and Above
Many people ask what happens to their EPF when they turn 60. The government lowers the contribution rates to help senior citizens take home more cash every month.
Malaysian Citizens
If you are a Malaysian citizen aged 60 and above, your mandatory employee share drops to 0%. This means you keep your full salary. However, your employer must still contribute 4% to your EPF account. You can continue receiving these employer contributions until you reach the maximum age of 75.
Permanent Residents and Other Applicable Members
If you are a Permanent Resident aged 60 or older, the rules are slightly different. Your employee share becomes 5.5%. Your employer share becomes 6.5% for wages of RM5,000 and below, and 6% for wages above RM5,000.
Once the standard salary table is understood, the next consideration is whether the employee's nationality changes the applicable contribution method.
EPF Contribution for Foreign Workers in Malaysia
A major update for 2026 involves non-Malaysian citizens. Starting from the October 2025 wage period, mandatory EPF contributions apply to foreign workers.
Foreign Worker EPF Rate
The KWSP Non-Malaysian Citizen Employee Contributions rules state that applicable foreign workers must contribute 2% of their monthly salary. The employer must also match this with a 2% contribution.
Who Is Required to Contribute?
This rule covers non-Malaysian citizens working in Malaysia under a valid contract of service. To qualify, the worker must have a valid passport and work pass. Please note that domestic workers are currently excluded from this mandatory rule.
EPF Employer and Employee Contribution Explained
Every month, the money going into an EPF account comes from two different pockets. It is important to know the difference between the two shares.
Employee Share
This is the money deducted directly from your legal salary. If you earn RM5,000, your employer will subtract your 11% share before paying you. This money belongs to you and goes straight into your retirement fund.
Employer Share
This is an extra cost paid by the company you work for. The employer pays this out of their own pocket on top of your salary. This is a legal requirement outlined in the KWSP Employer Mandatory Contribution guidelines.
When Is EPF Contribution Due?
Employers must follow a strict deadline. The EPF payment deadline is the 15th day of the following month.
Practical Usage Example: If an employee works for the whole month of January, they receive their January salary. The employer then has until the 15th of February to pay both the employee share and employer share to KWSP. Late payments will result in fines and dividend penalty charges.
EPF Contribution for Salary Above RM20,000
We know that salaries over RM20,000 skip the wage range table. Here is a clear look at how a high salary is calculated step by step.
Let us use a flat salary of RM30,000 for a Malaysian citizen under 60 years old.
Find the employee share: RM30,000 x 11% = RM3,300
Find the employer share: RM30,000 x 12% = RM3,600
Calculate total contribution: RM3,300 + RM3,600 = RM6,900
Because there are no cents in this calculation, no extra rounding is needed. The employer submits RM6,900 to KWSP.
What Counts as Wages for EPF Contribution?
Not all money you receive from your company requires an EPF deduction. According to the EPF Act 1991, wages include your basic salary, overtime payments, bonuses, and salary adjustments.
However, some payments are exempt. You generally do not pay EPF on travel allowances, service charges, or retirement gratuity. Always check the official KWSP list of wage components if you receive special allowances.
Can You Contribute More Than the Mandatory EPF Rate?
Yes, you can easily grow your retirement savings faster by adding extra money.
Employees can fill in a special form to increase their personal employee contribution rate above 11%. Alternatively, you can use the i-Topup feature in the KWSP app to make a voluntary EPF contribution whenever you have extra cash.
Employers also have the right to voluntarily pay an employer share that is higher than the legal 12% or 13% requirement. Many top companies do this to reward and keep their best staff.
This is a useful and easy-to-follow guide for anyone checking the 2026 EPF contribution rates in Malaysia. Having the latest contribution table in one place makes it much easier to understand monthly deductions and plan your finances. After dealing with numbers and planning, I like taking a short break with free online jigsaw puzzles to relax. Thanks for sharing!
EPF Contribution Table 2026 FAQs
Here are the most common questions people ask about EPF rates and rules.
What are the EPF contribution rates for 2026 in Malaysia?
The standard rate for Malaysian citizens under 60 is 11% for the employee. The employer contributes 13% for salaries of RM5,000 and below, and 12% for salaries above RM5,000.
Is the employer contribution 12% or 13%?
It depends completely on the monthly wages. The employer pays 13% if the salary is RM5,000 or below. If the salary is above RM5,000, the employer pays 12%.
How much is EPF contribution by salary?
For salaries up to RM20,000, you must find your exact payment amount inside the official Third Schedule wage range table. For salaries above RM20,000, you multiply the salary by the exact percentage rates.
How much is EPF contribution for age over 60?
For Malaysian citizens aged 60 and above, the employee pays 0%. The employer pays a mandatory 4% contribution. Check the complete EPF Contribution for Age Above 60.
Can I still contribute after 60?
Yes. Even though the mandatory employee rate drops to 0% for Malaysians, you can choose to make a voluntary contribution to keep growing your savings.
Can I still contribute after 75?
No. Under current KWSP rules, the maximum age to contribute to EPF is 75 years old.
What is the formula for calculating EPF contributions?
First, identify your age and citizenship status. Second, check if your salary is above or below RM20,000. If it is below, find your wage bracket in the Third Schedule. If it is above, multiply your salary by 11% and 12% respectively, and round the total up to the nearest Ringgit.
What is the EPF payment deadline?
Employers must pay the total EPF contribution by the 15th of the following month.
What are the KWSP EPF rates for 2026?
The rates applicable in 2026 follow the October 2025 salary wage schedule. It features an 11% employee rate and a 12% or 13% employer rate for standard Malaysian workers, plus a mandatory 2% employer and employee rate for foreign workers.
Comments