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KWSP Third Schedule

EPF Calculator Malaysia

Estimate employee and employer EPF/KWSP contributions using monthly salary, age and membership status. EPF is separate from EIS, SOCSO and PCB income tax.

RM5,000employer-rate threshold
Oct 2025schedule effective date

Calculate EPF contribution

Enter monthly wages and select the status that matches the official KWSP contribution schedule.

RM
Supports decimals. Official wage bands apply up to RM20,000 where required.
Age group
Citizenship or membership status

Results

Employee deduction, employer contribution and total monthly EPF.

Enter your monthly salary to calculate EPF.
Only the employee contribution is deducted from your salary. The employer contribution is paid separately by your employer.

How EPF contributions are calculated

EPF, also known as KWSP, is a retirement savings system where both employee and employer contribute. The employee share is deducted from salary and the employer share is paid separately by the employer.

For official wage-range schedules, this calculator looks up the prescribed Third Schedule amount instead of using direct percentage multiplication. EPF calculations are separate from EIS, SOCSO and PCB income tax.

Official schedule used

KWSP Third Schedule, EPF Act 1991, effective 1 October 2025 salary/wage.

View KWSP Third Schedule

Employee versus employer contribution

Employee

Salary deduction

The employee share reduces take-home salary and is deposited into the employee's EPF account.

Employer

Separate payment

The employer share is an employer cost and is not deducted from employee salary.

RM5,000 employer-rate threshold

For below-60 Malaysian citizens, permanent residents and non-Malaysian members registered before 1 August 1998, the employee statutory rate is 11%. The employer statutory rate is 13% for monthly wages of RM5,000 and below, and 12% for monthly wages above RM5,000. The Third Schedule wage ranges still determine the exact contribution amount up to RM20,000.

Age and membership status

Malaysian citizens aged 60 and above use Part E, with 0% employee share and 4% employer share. Permanent residents and non-Malaysian members registered before 1 August 1998 use Part C after age 60.

Non-Malaysian employees

KWSP states that mandatory contributions for non-Malaysian citizen employees apply from the October 2025 salary. Part F uses 2% employee and 2% employer shares, with total contributions rounded up to the next ringgit when sen are involved.

What is EPF/KWSP in Malaysia?

EPF stands for Employees Provident Fund and is also known as KWSP. It is a retirement savings system where monthly contributions are made by employees and employers into the employee's EPF account.

EPF, EIS, SOCSO and PCB

EPF is not the same as EIS, SOCSO or PCB. EIS and SOCSO are social security contributions, while PCB is monthly income tax deduction. Verify each deduction against its own official rules.

Schedule comparison

CategoryBelow 6060 and above
Malaysian citizenPart A: 11% employee, 13% or 12% employerPart E: 0% employee, 4% employer
Permanent residentPart A: 11% employee, 13% or 12% employerPart C: 5.5% employee, 6.5% or 6% employer
Non-Malaysian member from 1 August 1998Part F: 2% employee, 2% employerPart F: 2% employee, 2% employer

Frequently asked questions

EPF stands for Employees Provident Fund. It is Malaysia's retirement savings system for employees and is managed by KWSP.

Yes. EPF is the English name and KWSP, or Kumpulan Wang Simpanan Pekerja, is the Malay name for the same institution.

For most wages up to RM20,000, payroll should use the official Third Schedule wage ranges instead of multiplying salary by a percentage. For wages above RM20,000 and Part F non-Malaysian contributions, the schedule uses percentage calculation with total contributions rounded up to the next ringgit.

For Malaysian citizens and permanent residents below age 60, the statutory employee share is generally 11%. Other rates apply for members aged 60 and above and for non-Malaysian members under Part F.

For Malaysian citizens and permanent residents below age 60, the employer share is generally 13% when monthly wages are RM5,000 or below, and 12% when monthly wages are above RM5,000. The official wage-range table controls the exact amount.

KWSP states that employers should not calculate employee and employer shares by exact percentage except for salaries above RM20,000. The Third Schedule prescribes wage-band amounts, so the result can differ from direct multiplication.

For below-60 Malaysian citizens, permanent residents and pre-1 August 1998 non-Malaysian members, the employee statutory rate remains 11%, while the employer statutory rate changes from 13% to 12%.

No. Only the employee contribution is deducted from salary. The employer contribution is paid separately by the employer and deposited together with the employee share into the employee's EPF account.

For Malaysian citizens aged 60 and above, Third Schedule Part E applies with 0% employee share and 4% employer share. For permanent residents and pre-1 August 1998 non-Malaysian members aged 60 and above, Part C applies.

KWSP states that mandatory EPF contributions for non-Malaysian citizen employees apply from the October 2025 salary. Part F uses 2% employee and 2% employer shares, while permanent residents and members who elected before 1 August 1998 remain under the status quo schedules.

No. EPF/KWSP is separate from EIS, SOCSO and PCB income tax. Each has different rules, rates and official schedules.

Verify payroll amounts against the official KWSP Third Schedule of the EPF Act 1991 and KWSP contribution information pages.

Disclaimer

This calculator provides an estimate using KWSP Third Schedule contribution rules effective 1 October 2025. It is not an official EPF/KWSP tool and should not be treated as legal, tax, financial or payroll advice.

Always verify payroll deductions with the latest official KWSP contribution schedule, especially if rates, wage bands, membership status or regulations change.

Official KWSP contribution information