Employee vs Employer EPF Contribution

EPF is shared: employees typically pay 11% (under 60) while employers pay 12% or 13% depending on whether wages exceed RM5,000. Age 60+ rates differ.

Under 60 employee

Statutory minimum employee rate is 11% (voluntary higher rates possible).

Employer 13% vs 12%

13% when relevant wages are RM5,000 and below; 12% above — confirm current KWSP rules.

Age 60+

Contribution structure changes; employee may be 0% with lower employer rates.

Non-Malaysian nuances

Fixed employer amounts can apply for certain foreign members — see EPF calculator warnings.