In accordance with Malaysian law, employers are required to register and contribute to the Employees Provident Fund (EPF) for all non-Malaysian employees with valid work permits (excluding domestic workers). This guide covers EPF registration, contribution rates, and key compliance details for foreign employees.

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Who Must Contribute?

✅ Non-Malaysian employees (with valid work permits, excluding domestic workers)
✅ Below 75 years of age

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Contribution Rates

• Employer’s Share: 2%

• Employee’s Share: 2% (deductible from salary)

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Payment Deadline & Method

Employers must remit EPF contributions for each month’s wages by the 15th of the following month.

Example:

• October 2025 salary → Contribution due by November 15, 2025

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Key Notes:

✔ Employers must pay both employer and employee shares (employee’s portion may be salary deducted).
✔ Contributions must be made in Ringgit (RM) only (no sen/cent values).
✔ Late payments may incur penalties.

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Ensure Compliance – Avoid Penalties!
For further details, refer to the EPF Official Website or contact EPF directly.

雇主须知：外籍员工公积金（EPF）合规指南