EPF Contribution Table Malaysia 2026| Rates & Guide
EPF Contribution Table Malaysia 2026: Essential HR & Payroll Guide
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EPF Contribution Table Malaysia 2026: Essential HR & Payroll Guide

Updated on 13 March 2026 in Business | Suki Bajaj

We all know that feeling when a new directive drops, and suddenly the EPF contribution table seems to shift underfoot. For HR, staying on top of these figures is crucial for both compliance and employee trust.

Let's explore the recent updates on EPF contribution rates and how to integrate these changes smoothly into your existing payroll processes, saving you more time and easing your stress.

Key Takeaways:

  • Monthly EPF rates are strictly determined by the employee’s age, residency status, and salary bracket as defined by the EPF Act 1991.
  • Starting October 2025, both employers and non-citizen employees under age 75 must each contribute a mandatory 2% of monthly wages.
  • Contributions for those earning under RM20,000 follow fixed amounts in the Third Schedule, while those earning more use a percentage-based calculation.
  • All EPF contributions must be remitted by the 15th of the following month to avoid late payment charges and ensuring legal compliance.

In this guide, we’ll talk about:

EPF Contribution Table 2026

Based on the EPF Act 1991, the specific monthly contribution rate depends on the employee's status, categorised as follows:

Employee’s Status Monthly Salary Rate Stage 1 (Below 60 years old) Stage 2 (Age 60 and above)
Malaysian No limit Employees share: 0%
Employer’s share: 4%
(Ref Third Schedule – Section E)
1. Malaysian
2. Permanent Residents (PR)
3. Non-Malaysians (registered as member before 1 August 1998)		 RM5,000 and below Employees share: 11%
Employer’s share: 13%
(Ref Third Schedule – Section A)		 Applicable for (ii) and (iii) only Employees share: 5.5%
Employer’s share: 6.5%
(Ref Third Schedule – Section C)
1. Malaysian
2. Permanent Residents (PR)
3. Non-Malaysians (registered as member before 1 August 1998)		 More than RM5,000 Employees share: 11%
Employer’s share: 12%
(Ref Third Schedule – Section A)		 Applicable for (ii) and (iii) only Employees share: 5.5%
Employer’s share: 6%
(Ref Third Schedule – Section C)
Non-Malaysians (registered as member from 1 August 1998) No limit Employees share: 2%
Employer’s share: 2%
(Ref Third Schedule – Section F)		 Employees share: 2%
Employer’s share: 2%
(Ref Third Schedule – Section F)

Note:

For employees earning less than RM20,000 per month, the contribution amount is determined by referring to the Third Schedule of the EPF Act. This outlines specific salary ranges, and each range has a corresponding fixed contribution amount.

Therefore, if an employee’s salary falls within a particular range in the Third Schedule, the EPF contribution will be the fixed amount stated for that range, not a percentage of the exact salary.

For employees earning RM20,000 or more per month, EPF contributions are calculated as a percentage of their salary. The specific percentage applied depends on the employee's status (e.g., age, residency).

All EPF contributions must be paid in only ringgit denominations, without any cent value.

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Mandatory EPF Contribution for Foreign Workers

Historically, EPF contributions for foreign workers were generally optional, with some choosing to contribute voluntarily.

However, significant changes have been introduced. The Employees Provident Fund (Amendment) Bill 2025, passed in March 2025, mandates EPF contributions for non-citizen workers.

Starting October 2025, both the employer and employee will be required to contribute 2% each of the monthly wages.

This applies to non-Malaysian citizen employees, below 75 years of age, with a valid work pass (excluding domestic workers) who are registered and have contributions made on their behalf by their employers.

Foreign workers will generally be able to withdraw their EPF savings upon returning to their home countries with proof of employment termination.

What Does This Mean For HR?

  • Review your payroll systems to accommodate this new mandatory deduction.
  • Update employment contracts for foreign workers.
  • Communicate these changes clearly to your foreign workforce.
  • Ensure all eligible non-Malaysian employees are registered with EPF.

When Should EPF Contributions Be Paid?

EPF contributions must be paid by the 15th of the following month. Failure to meet this deadline will result in a late payment charges.

Example:

If an employee's salary is for January 2026, the contribution month is February 2026. This means the payment must be made by February 15, 2026.

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