Starting with October 2025 wages, both employers and their non-Malaysian citizen employees in Malaysia are required to make mandatory Employees Provident Fund (EPF) contributions of 2% of monthly wages, with payments due by the 15th of the following month. This new policy applies to all foreign employees with valid passports and employment passes but excludes domestic servants. EPF is automatically registering eligible employees, and employers who haven’t registered must do so.
Who Must Contribute
- Employers: Required to contribute 2% of their non-Malaysian citizen employees’ monthly wages to EPF.
- Non-Malaysian Employees: Required to contribute 2% of their own monthly wages to EPF.
- Eligibility: Applies to all non-Malaysian citizen employees holding a valid passport and an Employment Pass issued by the Immigration Department.
- Exclusion: Domestic servants (e.g., maids, cooks, drivers) are excluded from this mandatory contribution.
- Learn more how iFLEXiHRMS software can calculate EPF contribution in one click.
Key Dates and Deadlines
- Effective Date: Mandatory contributions begin for wages earned in October 2025.
- Payment Deadline: Contributions for a particular month’s wages must be paid to EPF on or before the 15th of the following month (e.g., October wages are due by November 15, 2025).
How to Comply
- Employer Registration: Employers who are not yet registered with EPF must register online or at any EPF office.
- Employee Registration: EPF will automatically register eligible foreign workers who hold a valid Employment Pass, which includes those with a Visitor’s Pass (Temporary Employment) or Employment Pass. Employers can verify these registrations through their i-Akaun (Employer).
- Payment: Employers are responsible for paying both the employer’s and the employee’s share of the contribution.
Contact us to learn more about epf contribution with iFlexiHRMS software!