EPF calculator 2026
Baca dalam Bahasa Malaysia: kadar caruman KWSP 2026
The EPF calculator shows your exact EPF deduction: the KWSP amount taken from your salary and the share added by your employer. Contributions follow the Third Schedule of the EPF Act 1991: 11% from you and 13% from your employer on wages up to RM5,000, or 12% from the employer above that.
On RM 5,000.00 you contribute RM 550.00 and your employer adds RM 650.00, so RM 1,200.00 goes into your account every month.
Estimate only. Your employer's payslip and LHDN remain authoritative.
How EPF contributions are calculated
EPF is not a straight percentage of your salary. The Third Schedule groups wages into bands and sets a fixed contribution for each band, based on the top of the band and rounded up to the next ringgit. Bands are RM20 wide up to RM5,000 and RM100 wide up to RM20,000. Above RM20,000 the exact percentage applies, still rounded up to the next ringgit.
The employer rate drops from 13% to 12% once wages pass RM5,000. That is why the employer share on RM 5,100.00 (RM 612.00) is lower than on RM 5,000.00 (RM 650.00).
Malaysian employees aged 60 and above pay no EPF. Their employer contributes 4%. Permanent residents and non-Malaysian employees have their own rates, listed in the rates table below; the calculator above covers Malaysian citizens.
KWSP's own example shows why the bands matter: on RM 3,250.00 the correct contribution is RM 424.00 from the employer and RM 359.00 from the employee, not the RM 422.50 and RM 357.50 you get by multiplying the exact wage. Employers may only use the exact percentage for wages above RM20,000.
EPF contribution rates 2026: employee and employer
For a Malaysian employee below 60 the employee rate is 11% at every wage. The employer rate is 13% on wages up to RM5,000 and 12% above it, so 24% of a RM5,000 salary goes into EPF each month in total. The same Part A rates apply to permanent residents and to non-Malaysians who became members before 1 August 1998.
Since October 2025 wages, employers must also contribute for non-Malaysian employees (foreign workers) up to age 75: 2% from the worker and 2% from the employer under Part F. Part F uses the exact wage, not bands, and the total is rounded up to the next ringgit: KWSP's examples give RM 130.00 a month on RM 3,250.00 and RM 269.00 on RM 6,710.00.
The employer pays both shares to KWSP on or before the 15th of the following month and may deduct only the employee share from your pay. Deducting the employer share from an employee's wages is an offence under section 47(1) of the EPF Act 1991.
What counts as wages for EPF
EPF is due on salary, bonus, allowances, commission, incentives, arrears of salary, payment for unused annual or medical leave, and paid maternity or study leave.
No EPF is due on overtime, service charge, gratuity, retirement and retrenchment benefits, payment in lieu of notice, or travelling allowance. That is why your EPF can be lower than 11% of your gross pay in a month with overtime. See the overtime calculator for overtime pay itself.
EPF self contribution and voluntary top ups
You can save more than the statutory rate in two ways. With i-Topup you ask for a higher employee share to be deducted from your salary, and your employer can also choose to pay above its statutory share. With i-Simpan (formerly called self contribution) you pay into your own account through the KWSP i-Akaun app, internet banking or at a counter; it is open to Malaysians and permanent residents below 75.
Self-employed members and gig workers below 60 can use i-Saraan instead, which adds a government incentive of 20% of the year's voluntary contributions, up to RM500 a year and RM5,000 over a lifetime. All voluntary contributions together are capped at RM100,000 a year.
EPF contribution rates by age and citizenship
| Employee | Monthly wage | Employee share | Employer share |
|---|---|---|---|
| Malaysian, PR or non-Malaysian member before 1 Aug 1998, below 60 | RM5,000 and below | 11% | 13% |
| Malaysian, PR or non-Malaysian member before 1 Aug 1998, below 60 | Above RM5,000 | 11% | 12% |
| Malaysian citizen, 60 and above | Any wage | 0% | 4% |
| PR or non-Malaysian member before 1 Aug 1998, 60 and above | RM5,000 and below | 5.5% | 6.5% |
| PR or non-Malaysian member before 1 Aug 1998, 60 and above | Above RM5,000 | 5.5% | 6% |
| Non-Malaysian member from 1 Aug 1998 (foreign worker), up to 75 | Any wage | 2% | 2% |
EPF contribution table 2026 (KWSP Third Schedule)
Monthly contributions in ringgit for Malaysian employees below 60 (Part A). Find the band your wage falls in: the amounts are fixed for the whole band. Above RM20,000 the percentages apply to the exact wage, rounded up to the next ringgit.
| Wages (RM) | Employee 11% | Employer | Total |
|---|---|---|---|
| 480.01 to 500.00 | 55 | 65 | 120 |
| 980.01 to 1,000.00 | 110 | 130 | 240 |
| 1,480.01 to 1,500.00 | 165 | 195 | 360 |
| 1,980.01 to 2,000.00 | 220 | 260 | 480 |
| 2,480.01 to 2,500.00 | 275 | 325 | 600 |
| 2,980.01 to 3,000.00 | 330 | 390 | 720 |
| 3,480.01 to 3,500.00 | 385 | 455 | 840 |
| 3,980.01 to 4,000.00 | 440 | 520 | 960 |
| 4,480.01 to 4,500.00 | 495 | 585 | 1080 |
| 4,980.01 to 5,000.00 | 550 | 650 | 1200 |
| 5,900.01 to 6,000.00 | 660 | 720 | 1380 |
| 6,900.01 to 7,000.00 | 770 | 840 | 1610 |
| 7,900.01 to 8,000.00 | 880 | 960 | 1840 |
| 8,900.01 to 9,000.00 | 990 | 1080 | 2070 |
| 9,900.01 to 10,000.00 | 1100 | 1200 | 2300 |
| 10,900.01 to 11,000.00 | 1210 | 1320 | 2530 |
| 11,900.01 to 12,000.00 | 1320 | 1440 | 2760 |
| 12,900.01 to 13,000.00 | 1430 | 1560 | 2990 |
| 13,900.01 to 14,000.00 | 1540 | 1680 | 3220 |
| 14,900.01 to 15,000.00 | 1650 | 1800 | 3450 |
| 15,900.01 to 16,000.00 | 1760 | 1920 | 3680 |
| 16,900.01 to 17,000.00 | 1870 | 2040 | 3910 |
| 17,900.01 to 18,000.00 | 1980 | 2160 | 4140 |
| 18,900.01 to 19,000.00 | 2090 | 2280 | 4370 |
| 19,900.01 to 20,000.00 | 2200 | 2400 | 4600 |
Full KWSP contribution table: every band to RM20,000
| Wages (RM) | Employee 11% | Employer | Total |
|---|---|---|---|
| 10.01 to 20.00 | 3 | 3 | 6 |
| 20.01 to 40.00 | 5 | 6 | 11 |
| 40.01 to 60.00 | 7 | 8 | 15 |
| 60.01 to 80.00 | 9 | 11 | 20 |
| 80.01 to 100.00 | 11 | 13 | 24 |
| 100.01 to 120.00 | 14 | 16 | 30 |
| 120.01 to 140.00 | 16 | 19 | 35 |
| 140.01 to 160.00 | 18 | 21 | 39 |
| 160.01 to 180.00 | 20 | 24 | 44 |
| 180.01 to 200.00 | 22 | 26 | 48 |
| 200.01 to 220.00 | 25 | 29 | 54 |
| 220.01 to 240.00 | 27 | 32 | 59 |
| 240.01 to 260.00 | 29 | 34 | 63 |
| 260.01 to 280.00 | 31 | 37 | 68 |
| 280.01 to 300.00 | 33 | 39 | 72 |
| 300.01 to 320.00 | 36 | 42 | 78 |
| 320.01 to 340.00 | 38 | 45 | 83 |
| 340.01 to 360.00 | 40 | 47 | 87 |
| 360.01 to 380.00 | 42 | 50 | 92 |
| 380.01 to 400.00 | 44 | 52 | 96 |
| 400.01 to 420.00 | 47 | 55 | 102 |
| 420.01 to 440.00 | 49 | 58 | 107 |
| 440.01 to 460.00 | 51 | 60 | 111 |
| 460.01 to 480.00 | 53 | 63 | 116 |
| 480.01 to 500.00 | 55 | 65 | 120 |
| 500.01 to 520.00 | 58 | 68 | 126 |
| 520.01 to 540.00 | 60 | 71 | 131 |
| 540.01 to 560.00 | 62 | 73 | 135 |
| 560.01 to 580.00 | 64 | 76 | 140 |
| 580.01 to 600.00 | 66 | 78 | 144 |
| 600.01 to 620.00 | 69 | 81 | 150 |
| 620.01 to 640.00 | 71 | 84 | 155 |
| 640.01 to 660.00 | 73 | 86 | 159 |
| 660.01 to 680.00 | 75 | 89 | 164 |
| 680.01 to 700.00 | 77 | 91 | 168 |
| 700.01 to 720.00 | 80 | 94 | 174 |
| 720.01 to 740.00 | 82 | 97 | 179 |
| 740.01 to 760.00 | 84 | 99 | 183 |
| 760.01 to 780.00 | 86 | 102 | 188 |
| 780.01 to 800.00 | 88 | 104 | 192 |
| 800.01 to 820.00 | 91 | 107 | 198 |
| 820.01 to 840.00 | 93 | 110 | 203 |
| 840.01 to 860.00 | 95 | 112 | 207 |
| 860.01 to 880.00 | 97 | 115 | 212 |
| 880.01 to 900.00 | 99 | 117 | 216 |
| 900.01 to 920.00 | 102 | 120 | 222 |
| 920.01 to 940.00 | 104 | 123 | 227 |
| 940.01 to 960.00 | 106 | 125 | 231 |
| 960.01 to 980.00 | 108 | 128 | 236 |
| 980.01 to 1,000.00 | 110 | 130 | 240 |
| 1,000.01 to 1,020.00 | 113 | 133 | 246 |
| 1,020.01 to 1,040.00 | 115 | 136 | 251 |
| 1,040.01 to 1,060.00 | 117 | 138 | 255 |
| 1,060.01 to 1,080.00 | 119 | 141 | 260 |
| 1,080.01 to 1,100.00 | 121 | 143 | 264 |
| 1,100.01 to 1,120.00 | 124 | 146 | 270 |
| 1,120.01 to 1,140.00 | 126 | 149 | 275 |
| 1,140.01 to 1,160.00 | 128 | 151 | 279 |
| 1,160.01 to 1,180.00 | 130 | 154 | 284 |
| 1,180.01 to 1,200.00 | 132 | 156 | 288 |
| 1,200.01 to 1,220.00 | 135 | 159 | 294 |
| 1,220.01 to 1,240.00 | 137 | 162 | 299 |
| 1,240.01 to 1,260.00 | 139 | 164 | 303 |
| 1,260.01 to 1,280.00 | 141 | 167 | 308 |
| 1,280.01 to 1,300.00 | 143 | 169 | 312 |
| 1,300.01 to 1,320.00 | 146 | 172 | 318 |
| 1,320.01 to 1,340.00 | 148 | 175 | 323 |
| 1,340.01 to 1,360.00 | 150 | 177 | 327 |
| 1,360.01 to 1,380.00 | 152 | 180 | 332 |
| 1,380.01 to 1,400.00 | 154 | 182 | 336 |
| 1,400.01 to 1,420.00 | 157 | 185 | 342 |
| 1,420.01 to 1,440.00 | 159 | 188 | 347 |
| 1,440.01 to 1,460.00 | 161 | 190 | 351 |
| 1,460.01 to 1,480.00 | 163 | 193 | 356 |
| 1,480.01 to 1,500.00 | 165 | 195 | 360 |
| 1,500.01 to 1,520.00 | 168 | 198 | 366 |
| 1,520.01 to 1,540.00 | 170 | 201 | 371 |
| 1,540.01 to 1,560.00 | 172 | 203 | 375 |
| 1,560.01 to 1,580.00 | 174 | 206 | 380 |
| 1,580.01 to 1,600.00 | 176 | 208 | 384 |
| 1,600.01 to 1,620.00 | 179 | 211 | 390 |
| 1,620.01 to 1,640.00 | 181 | 214 | 395 |
| 1,640.01 to 1,660.00 | 183 | 216 | 399 |
| 1,660.01 to 1,680.00 | 185 | 219 | 404 |
| 1,680.01 to 1,700.00 | 187 | 221 | 408 |
| 1,700.01 to 1,720.00 | 190 | 224 | 414 |
| 1,720.01 to 1,740.00 | 192 | 227 | 419 |
| 1,740.01 to 1,760.00 | 194 | 229 | 423 |
| 1,760.01 to 1,780.00 | 196 | 232 | 428 |
| 1,780.01 to 1,800.00 | 198 | 234 | 432 |
| 1,800.01 to 1,820.00 | 201 | 237 | 438 |
| 1,820.01 to 1,840.00 | 203 | 240 | 443 |
| 1,840.01 to 1,860.00 | 205 | 242 | 447 |
| 1,860.01 to 1,880.00 | 207 | 245 | 452 |
| 1,880.01 to 1,900.00 | 209 | 247 | 456 |
| 1,900.01 to 1,920.00 | 212 | 250 | 462 |
| 1,920.01 to 1,940.00 | 214 | 253 | 467 |
| 1,940.01 to 1,960.00 | 216 | 255 | 471 |
| 1,960.01 to 1,980.00 | 218 | 258 | 476 |
| 1,980.01 to 2,000.00 | 220 | 260 | 480 |
| 2,000.01 to 2,020.00 | 223 | 263 | 486 |
| 2,020.01 to 2,040.00 | 225 | 266 | 491 |
| 2,040.01 to 2,060.00 | 227 | 268 | 495 |
| 2,060.01 to 2,080.00 | 229 | 271 | 500 |
| 2,080.01 to 2,100.00 | 231 | 273 | 504 |
| 2,100.01 to 2,120.00 | 234 | 276 | 510 |
| 2,120.01 to 2,140.00 | 236 | 279 | 515 |
| 2,140.01 to 2,160.00 | 238 | 281 | 519 |
| 2,160.01 to 2,180.00 | 240 | 284 | 524 |
| 2,180.01 to 2,200.00 | 242 | 286 | 528 |
| 2,200.01 to 2,220.00 | 245 | 289 | 534 |
| 2,220.01 to 2,240.00 | 247 | 292 | 539 |
| 2,240.01 to 2,260.00 | 249 | 294 | 543 |
| 2,260.01 to 2,280.00 | 251 | 297 | 548 |
| 2,280.01 to 2,300.00 | 253 | 299 | 552 |
| 2,300.01 to 2,320.00 | 256 | 302 | 558 |
| 2,320.01 to 2,340.00 | 258 | 305 | 563 |
| 2,340.01 to 2,360.00 | 260 | 307 | 567 |
| 2,360.01 to 2,380.00 | 262 | 310 | 572 |
| 2,380.01 to 2,400.00 | 264 | 312 | 576 |
| 2,400.01 to 2,420.00 | 267 | 315 | 582 |
| 2,420.01 to 2,440.00 | 269 | 318 | 587 |
| 2,440.01 to 2,460.00 | 271 | 320 | 591 |
| 2,460.01 to 2,480.00 | 273 | 323 | 596 |
| 2,480.01 to 2,500.00 | 275 | 325 | 600 |
| 2,500.01 to 2,520.00 | 278 | 328 | 606 |
| 2,520.01 to 2,540.00 | 280 | 331 | 611 |
| 2,540.01 to 2,560.00 | 282 | 333 | 615 |
| 2,560.01 to 2,580.00 | 284 | 336 | 620 |
| 2,580.01 to 2,600.00 | 286 | 338 | 624 |
| 2,600.01 to 2,620.00 | 289 | 341 | 630 |
| 2,620.01 to 2,640.00 | 291 | 344 | 635 |
| 2,640.01 to 2,660.00 | 293 | 346 | 639 |
| 2,660.01 to 2,680.00 | 295 | 349 | 644 |
| 2,680.01 to 2,700.00 | 297 | 351 | 648 |
| 2,700.01 to 2,720.00 | 300 | 354 | 654 |
| 2,720.01 to 2,740.00 | 302 | 357 | 659 |
| 2,740.01 to 2,760.00 | 304 | 359 | 663 |
| 2,760.01 to 2,780.00 | 306 | 362 | 668 |
| 2,780.01 to 2,800.00 | 308 | 364 | 672 |
| 2,800.01 to 2,820.00 | 311 | 367 | 678 |
| 2,820.01 to 2,840.00 | 313 | 370 | 683 |
| 2,840.01 to 2,860.00 | 315 | 372 | 687 |
| 2,860.01 to 2,880.00 | 317 | 375 | 692 |
| 2,880.01 to 2,900.00 | 319 | 377 | 696 |
| 2,900.01 to 2,920.00 | 322 | 380 | 702 |
| 2,920.01 to 2,940.00 | 324 | 383 | 707 |
| 2,940.01 to 2,960.00 | 326 | 385 | 711 |
| 2,960.01 to 2,980.00 | 328 | 388 | 716 |
| 2,980.01 to 3,000.00 | 330 | 390 | 720 |
| 3,000.01 to 3,020.00 | 333 | 393 | 726 |
| 3,020.01 to 3,040.00 | 335 | 396 | 731 |
| 3,040.01 to 3,060.00 | 337 | 398 | 735 |
| 3,060.01 to 3,080.00 | 339 | 401 | 740 |
| 3,080.01 to 3,100.00 | 341 | 403 | 744 |
| 3,100.01 to 3,120.00 | 344 | 406 | 750 |
| 3,120.01 to 3,140.00 | 346 | 409 | 755 |
| 3,140.01 to 3,160.00 | 348 | 411 | 759 |
| 3,160.01 to 3,180.00 | 350 | 414 | 764 |
| 3,180.01 to 3,200.00 | 352 | 416 | 768 |
| 3,200.01 to 3,220.00 | 355 | 419 | 774 |
| 3,220.01 to 3,240.00 | 357 | 422 | 779 |
| 3,240.01 to 3,260.00 | 359 | 424 | 783 |
| 3,260.01 to 3,280.00 | 361 | 427 | 788 |
| 3,280.01 to 3,300.00 | 363 | 429 | 792 |
| 3,300.01 to 3,320.00 | 366 | 432 | 798 |
| 3,320.01 to 3,340.00 | 368 | 435 | 803 |
| 3,340.01 to 3,360.00 | 370 | 437 | 807 |
| 3,360.01 to 3,380.00 | 372 | 440 | 812 |
| 3,380.01 to 3,400.00 | 374 | 442 | 816 |
| 3,400.01 to 3,420.00 | 377 | 445 | 822 |
| 3,420.01 to 3,440.00 | 379 | 448 | 827 |
| 3,440.01 to 3,460.00 | 381 | 450 | 831 |
| 3,460.01 to 3,480.00 | 383 | 453 | 836 |
| 3,480.01 to 3,500.00 | 385 | 455 | 840 |
| 3,500.01 to 3,520.00 | 388 | 458 | 846 |
| 3,520.01 to 3,540.00 | 390 | 461 | 851 |
| 3,540.01 to 3,560.00 | 392 | 463 | 855 |
| 3,560.01 to 3,580.00 | 394 | 466 | 860 |
| 3,580.01 to 3,600.00 | 396 | 468 | 864 |
| 3,600.01 to 3,620.00 | 399 | 471 | 870 |
| 3,620.01 to 3,640.00 | 401 | 474 | 875 |
| 3,640.01 to 3,660.00 | 403 | 476 | 879 |
| 3,660.01 to 3,680.00 | 405 | 479 | 884 |
| 3,680.01 to 3,700.00 | 407 | 481 | 888 |
| 3,700.01 to 3,720.00 | 410 | 484 | 894 |
| 3,720.01 to 3,740.00 | 412 | 487 | 899 |
| 3,740.01 to 3,760.00 | 414 | 489 | 903 |
| 3,760.01 to 3,780.00 | 416 | 492 | 908 |
| 3,780.01 to 3,800.00 | 418 | 494 | 912 |
| 3,800.01 to 3,820.00 | 421 | 497 | 918 |
| 3,820.01 to 3,840.00 | 423 | 500 | 923 |
| 3,840.01 to 3,860.00 | 425 | 502 | 927 |
| 3,860.01 to 3,880.00 | 427 | 505 | 932 |
| 3,880.01 to 3,900.00 | 429 | 507 | 936 |
| 3,900.01 to 3,920.00 | 432 | 510 | 942 |
| 3,920.01 to 3,940.00 | 434 | 513 | 947 |
| 3,940.01 to 3,960.00 | 436 | 515 | 951 |
| 3,960.01 to 3,980.00 | 438 | 518 | 956 |
| 3,980.01 to 4,000.00 | 440 | 520 | 960 |
| 4,000.01 to 4,020.00 | 443 | 523 | 966 |
| 4,020.01 to 4,040.00 | 445 | 526 | 971 |
| 4,040.01 to 4,060.00 | 447 | 528 | 975 |
| 4,060.01 to 4,080.00 | 449 | 531 | 980 |
| 4,080.01 to 4,100.00 | 451 | 533 | 984 |
| 4,100.01 to 4,120.00 | 454 | 536 | 990 |
| 4,120.01 to 4,140.00 | 456 | 539 | 995 |
| 4,140.01 to 4,160.00 | 458 | 541 | 999 |
| 4,160.01 to 4,180.00 | 460 | 544 | 1004 |
| 4,180.01 to 4,200.00 | 462 | 546 | 1008 |
| 4,200.01 to 4,220.00 | 465 | 549 | 1014 |
| 4,220.01 to 4,240.00 | 467 | 552 | 1019 |
| 4,240.01 to 4,260.00 | 469 | 554 | 1023 |
| 4,260.01 to 4,280.00 | 471 | 557 | 1028 |
| 4,280.01 to 4,300.00 | 473 | 559 | 1032 |
| 4,300.01 to 4,320.00 | 476 | 562 | 1038 |
| 4,320.01 to 4,340.00 | 478 | 565 | 1043 |
| 4,340.01 to 4,360.00 | 480 | 567 | 1047 |
| 4,360.01 to 4,380.00 | 482 | 570 | 1052 |
| 4,380.01 to 4,400.00 | 484 | 572 | 1056 |
| 4,400.01 to 4,420.00 | 487 | 575 | 1062 |
| 4,420.01 to 4,440.00 | 489 | 578 | 1067 |
| 4,440.01 to 4,460.00 | 491 | 580 | 1071 |
| 4,460.01 to 4,480.00 | 493 | 583 | 1076 |
| 4,480.01 to 4,500.00 | 495 | 585 | 1080 |
| 4,500.01 to 4,520.00 | 498 | 588 | 1086 |
| 4,520.01 to 4,540.00 | 500 | 591 | 1091 |
| 4,540.01 to 4,560.00 | 502 | 593 | 1095 |
| 4,560.01 to 4,580.00 | 504 | 596 | 1100 |
| 4,580.01 to 4,600.00 | 506 | 598 | 1104 |
| 4,600.01 to 4,620.00 | 509 | 601 | 1110 |
| 4,620.01 to 4,640.00 | 511 | 604 | 1115 |
| 4,640.01 to 4,660.00 | 513 | 606 | 1119 |
| 4,660.01 to 4,680.00 | 515 | 609 | 1124 |
| 4,680.01 to 4,700.00 | 517 | 611 | 1128 |
| 4,700.01 to 4,720.00 | 520 | 614 | 1134 |
| 4,720.01 to 4,740.00 | 522 | 617 | 1139 |
| 4,740.01 to 4,760.00 | 524 | 619 | 1143 |
| 4,760.01 to 4,780.00 | 526 | 622 | 1148 |
| 4,780.01 to 4,800.00 | 528 | 624 | 1152 |
| 4,800.01 to 4,820.00 | 531 | 627 | 1158 |
| 4,820.01 to 4,840.00 | 533 | 630 | 1163 |
| 4,840.01 to 4,860.00 | 535 | 632 | 1167 |
| 4,860.01 to 4,880.00 | 537 | 635 | 1172 |
| 4,880.01 to 4,900.00 | 539 | 637 | 1176 |
| 4,900.01 to 4,920.00 | 542 | 640 | 1182 |
| 4,920.01 to 4,940.00 | 544 | 643 | 1187 |
| 4,940.01 to 4,960.00 | 546 | 645 | 1191 |
| 4,960.01 to 4,980.00 | 548 | 648 | 1196 |
| 4,980.01 to 5,000.00 | 550 | 650 | 1200 |
| 5,000.01 to 5,100.00 | 561 | 612 | 1173 |
| 5,100.01 to 5,200.00 | 572 | 624 | 1196 |
| 5,200.01 to 5,300.00 | 583 | 636 | 1219 |
| 5,300.01 to 5,400.00 | 594 | 648 | 1242 |
| 5,400.01 to 5,500.00 | 605 | 660 | 1265 |
| 5,500.01 to 5,600.00 | 616 | 672 | 1288 |
| 5,600.01 to 5,700.00 | 627 | 684 | 1311 |
| 5,700.01 to 5,800.00 | 638 | 696 | 1334 |
| 5,800.01 to 5,900.00 | 649 | 708 | 1357 |
| 5,900.01 to 6,000.00 | 660 | 720 | 1380 |
| 6,000.01 to 6,100.00 | 671 | 732 | 1403 |
| 6,100.01 to 6,200.00 | 682 | 744 | 1426 |
| 6,200.01 to 6,300.00 | 693 | 756 | 1449 |
| 6,300.01 to 6,400.00 | 704 | 768 | 1472 |
| 6,400.01 to 6,500.00 | 715 | 780 | 1495 |
| 6,500.01 to 6,600.00 | 726 | 792 | 1518 |
| 6,600.01 to 6,700.00 | 737 | 804 | 1541 |
| 6,700.01 to 6,800.00 | 748 | 816 | 1564 |
| 6,800.01 to 6,900.00 | 759 | 828 | 1587 |
| 6,900.01 to 7,000.00 | 770 | 840 | 1610 |
| 7,000.01 to 7,100.00 | 781 | 852 | 1633 |
| 7,100.01 to 7,200.00 | 792 | 864 | 1656 |
| 7,200.01 to 7,300.00 | 803 | 876 | 1679 |
| 7,300.01 to 7,400.00 | 814 | 888 | 1702 |
| 7,400.01 to 7,500.00 | 825 | 900 | 1725 |
| 7,500.01 to 7,600.00 | 836 | 912 | 1748 |
| 7,600.01 to 7,700.00 | 847 | 924 | 1771 |
| 7,700.01 to 7,800.00 | 858 | 936 | 1794 |
| 7,800.01 to 7,900.00 | 869 | 948 | 1817 |
| 7,900.01 to 8,000.00 | 880 | 960 | 1840 |
| 8,000.01 to 8,100.00 | 891 | 972 | 1863 |
| 8,100.01 to 8,200.00 | 902 | 984 | 1886 |
| 8,200.01 to 8,300.00 | 913 | 996 | 1909 |
| 8,300.01 to 8,400.00 | 924 | 1008 | 1932 |
| 8,400.01 to 8,500.00 | 935 | 1020 | 1955 |
| 8,500.01 to 8,600.00 | 946 | 1032 | 1978 |
| 8,600.01 to 8,700.00 | 957 | 1044 | 2001 |
| 8,700.01 to 8,800.00 | 968 | 1056 | 2024 |
| 8,800.01 to 8,900.00 | 979 | 1068 | 2047 |
| 8,900.01 to 9,000.00 | 990 | 1080 | 2070 |
| 9,000.01 to 9,100.00 | 1001 | 1092 | 2093 |
| 9,100.01 to 9,200.00 | 1012 | 1104 | 2116 |
| 9,200.01 to 9,300.00 | 1023 | 1116 | 2139 |
| 9,300.01 to 9,400.00 | 1034 | 1128 | 2162 |
| 9,400.01 to 9,500.00 | 1045 | 1140 | 2185 |
| 9,500.01 to 9,600.00 | 1056 | 1152 | 2208 |
| 9,600.01 to 9,700.00 | 1067 | 1164 | 2231 |
| 9,700.01 to 9,800.00 | 1078 | 1176 | 2254 |
| 9,800.01 to 9,900.00 | 1089 | 1188 | 2277 |
| 9,900.01 to 10,000.00 | 1100 | 1200 | 2300 |
| 10,000.01 to 10,100.00 | 1111 | 1212 | 2323 |
| 10,100.01 to 10,200.00 | 1122 | 1224 | 2346 |
| 10,200.01 to 10,300.00 | 1133 | 1236 | 2369 |
| 10,300.01 to 10,400.00 | 1144 | 1248 | 2392 |
| 10,400.01 to 10,500.00 | 1155 | 1260 | 2415 |
| 10,500.01 to 10,600.00 | 1166 | 1272 | 2438 |
| 10,600.01 to 10,700.00 | 1177 | 1284 | 2461 |
| 10,700.01 to 10,800.00 | 1188 | 1296 | 2484 |
| 10,800.01 to 10,900.00 | 1199 | 1308 | 2507 |
| 10,900.01 to 11,000.00 | 1210 | 1320 | 2530 |
| 11,000.01 to 11,100.00 | 1221 | 1332 | 2553 |
| 11,100.01 to 11,200.00 | 1232 | 1344 | 2576 |
| 11,200.01 to 11,300.00 | 1243 | 1356 | 2599 |
| 11,300.01 to 11,400.00 | 1254 | 1368 | 2622 |
| 11,400.01 to 11,500.00 | 1265 | 1380 | 2645 |
| 11,500.01 to 11,600.00 | 1276 | 1392 | 2668 |
| 11,600.01 to 11,700.00 | 1287 | 1404 | 2691 |
| 11,700.01 to 11,800.00 | 1298 | 1416 | 2714 |
| 11,800.01 to 11,900.00 | 1309 | 1428 | 2737 |
| 11,900.01 to 12,000.00 | 1320 | 1440 | 2760 |
| 12,000.01 to 12,100.00 | 1331 | 1452 | 2783 |
| 12,100.01 to 12,200.00 | 1342 | 1464 | 2806 |
| 12,200.01 to 12,300.00 | 1353 | 1476 | 2829 |
| 12,300.01 to 12,400.00 | 1364 | 1488 | 2852 |
| 12,400.01 to 12,500.00 | 1375 | 1500 | 2875 |
| 12,500.01 to 12,600.00 | 1386 | 1512 | 2898 |
| 12,600.01 to 12,700.00 | 1397 | 1524 | 2921 |
| 12,700.01 to 12,800.00 | 1408 | 1536 | 2944 |
| 12,800.01 to 12,900.00 | 1419 | 1548 | 2967 |
| 12,900.01 to 13,000.00 | 1430 | 1560 | 2990 |
| 13,000.01 to 13,100.00 | 1441 | 1572 | 3013 |
| 13,100.01 to 13,200.00 | 1452 | 1584 | 3036 |
| 13,200.01 to 13,300.00 | 1463 | 1596 | 3059 |
| 13,300.01 to 13,400.00 | 1474 | 1608 | 3082 |
| 13,400.01 to 13,500.00 | 1485 | 1620 | 3105 |
| 13,500.01 to 13,600.00 | 1496 | 1632 | 3128 |
| 13,600.01 to 13,700.00 | 1507 | 1644 | 3151 |
| 13,700.01 to 13,800.00 | 1518 | 1656 | 3174 |
| 13,800.01 to 13,900.00 | 1529 | 1668 | 3197 |
| 13,900.01 to 14,000.00 | 1540 | 1680 | 3220 |
| 14,000.01 to 14,100.00 | 1551 | 1692 | 3243 |
| 14,100.01 to 14,200.00 | 1562 | 1704 | 3266 |
| 14,200.01 to 14,300.00 | 1573 | 1716 | 3289 |
| 14,300.01 to 14,400.00 | 1584 | 1728 | 3312 |
| 14,400.01 to 14,500.00 | 1595 | 1740 | 3335 |
| 14,500.01 to 14,600.00 | 1606 | 1752 | 3358 |
| 14,600.01 to 14,700.00 | 1617 | 1764 | 3381 |
| 14,700.01 to 14,800.00 | 1628 | 1776 | 3404 |
| 14,800.01 to 14,900.00 | 1639 | 1788 | 3427 |
| 14,900.01 to 15,000.00 | 1650 | 1800 | 3450 |
| 15,000.01 to 15,100.00 | 1661 | 1812 | 3473 |
| 15,100.01 to 15,200.00 | 1672 | 1824 | 3496 |
| 15,200.01 to 15,300.00 | 1683 | 1836 | 3519 |
| 15,300.01 to 15,400.00 | 1694 | 1848 | 3542 |
| 15,400.01 to 15,500.00 | 1705 | 1860 | 3565 |
| 15,500.01 to 15,600.00 | 1716 | 1872 | 3588 |
| 15,600.01 to 15,700.00 | 1727 | 1884 | 3611 |
| 15,700.01 to 15,800.00 | 1738 | 1896 | 3634 |
| 15,800.01 to 15,900.00 | 1749 | 1908 | 3657 |
| 15,900.01 to 16,000.00 | 1760 | 1920 | 3680 |
| 16,000.01 to 16,100.00 | 1771 | 1932 | 3703 |
| 16,100.01 to 16,200.00 | 1782 | 1944 | 3726 |
| 16,200.01 to 16,300.00 | 1793 | 1956 | 3749 |
| 16,300.01 to 16,400.00 | 1804 | 1968 | 3772 |
| 16,400.01 to 16,500.00 | 1815 | 1980 | 3795 |
| 16,500.01 to 16,600.00 | 1826 | 1992 | 3818 |
| 16,600.01 to 16,700.00 | 1837 | 2004 | 3841 |
| 16,700.01 to 16,800.00 | 1848 | 2016 | 3864 |
| 16,800.01 to 16,900.00 | 1859 | 2028 | 3887 |
| 16,900.01 to 17,000.00 | 1870 | 2040 | 3910 |
| 17,000.01 to 17,100.00 | 1881 | 2052 | 3933 |
| 17,100.01 to 17,200.00 | 1892 | 2064 | 3956 |
| 17,200.01 to 17,300.00 | 1903 | 2076 | 3979 |
| 17,300.01 to 17,400.00 | 1914 | 2088 | 4002 |
| 17,400.01 to 17,500.00 | 1925 | 2100 | 4025 |
| 17,500.01 to 17,600.00 | 1936 | 2112 | 4048 |
| 17,600.01 to 17,700.00 | 1947 | 2124 | 4071 |
| 17,700.01 to 17,800.00 | 1958 | 2136 | 4094 |
| 17,800.01 to 17,900.00 | 1969 | 2148 | 4117 |
| 17,900.01 to 18,000.00 | 1980 | 2160 | 4140 |
| 18,000.01 to 18,100.00 | 1991 | 2172 | 4163 |
| 18,100.01 to 18,200.00 | 2002 | 2184 | 4186 |
| 18,200.01 to 18,300.00 | 2013 | 2196 | 4209 |
| 18,300.01 to 18,400.00 | 2024 | 2208 | 4232 |
| 18,400.01 to 18,500.00 | 2035 | 2220 | 4255 |
| 18,500.01 to 18,600.00 | 2046 | 2232 | 4278 |
| 18,600.01 to 18,700.00 | 2057 | 2244 | 4301 |
| 18,700.01 to 18,800.00 | 2068 | 2256 | 4324 |
| 18,800.01 to 18,900.00 | 2079 | 2268 | 4347 |
| 18,900.01 to 19,000.00 | 2090 | 2280 | 4370 |
| 19,000.01 to 19,100.00 | 2101 | 2292 | 4393 |
| 19,100.01 to 19,200.00 | 2112 | 2304 | 4416 |
| 19,200.01 to 19,300.00 | 2123 | 2316 | 4439 |
| 19,300.01 to 19,400.00 | 2134 | 2328 | 4462 |
| 19,400.01 to 19,500.00 | 2145 | 2340 | 4485 |
| 19,500.01 to 19,600.00 | 2156 | 2352 | 4508 |
| 19,600.01 to 19,700.00 | 2167 | 2364 | 4531 |
| 19,700.01 to 19,800.00 | 2178 | 2376 | 4554 |
| 19,800.01 to 19,900.00 | 2189 | 2388 | 4577 |
| 19,900.01 to 20,000.00 | 2200 | 2400 | 4600 |
Examples
| Gross (RM) | EPF (you) | EPF (employer) |
|---|---|---|
| 1,700.00 | 187.00 | 221.00 |
| 2,000.00 | 220.00 | 260.00 |
| 3,000.00 | 330.00 | 390.00 |
| 4,000.00 | 440.00 | 520.00 |
| 5,000.00 | 550.00 | 650.00 |
| 5,100.00 | 561.00 | 612.00 |
| 6,000.00 | 660.00 | 720.00 |
| 8,000.00 | 880.00 | 960.00 |
| 10,000.00 | 1,100.00 | 1,200.00 |
| 20,000.00 | 2,200.00 | 2,400.00 |
Questions
How much EPF is deducted from RM3,000?
RM 330.00 from you and RM 390.00 from your employer, a total of RM 720.00 a month.
Can I contribute more than 11%?
Yes. You can ask your employer to deduct a higher employee rate, or top up yourself through i-Saraan or voluntary contributions. EPF tax relief stays capped at the annual limit.
How much EPF does my employer pay on RM10,000?
RM 1,200.00, which is 12% of the RM100 band top. You contribute RM 1,100.00.
Is the employer EPF contribution 12% or 13%?
Both, depending on the wage: 13% on monthly wages up to RM5,000 and 12% above it, for employees below 60.
How much percent of salary goes to EPF?
11% from you, plus 13% or 12% from your employer, worked out on the top of your wage band. On RM 5,000.00 that is RM 550.00 plus RM 650.00.
Is overtime subject to EPF?
No. Overtime payments are not wages for EPF, so no EPF is deducted from them and the employer pays no EPF on them.
Can I still contribute to EPF after 60?
Yes. For Malaysians aged 60 and above the employee share is 0% and the employer still pays 4%. You can add voluntary i-Simpan contributions until you turn 75, the maximum contribution age.
What is the new EPF rule for foreign workers?
From October 2025 wages, non-Malaysian employees up to age 75 must contribute 2% and their employer 2% of the exact wage, with the total rounded up to the next ringgit (Third Schedule, Part F).