Employer contribution
RM 650.00
Paid by your employer into your EPF account, on top of your salary.
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Estimate the EPF (KWSP) deduction from your pay and the contribution your employer adds on top, using the official Third Schedule. Enter your wages, any bonus, your category and your age — the calculator shows both sides, the annual total, and which part of the Schedule it applied.
Contribution tables in force for wages from 1 October 2025.
Prefer Bahasa Malaysia? Kalkulator KWSP
Basic salary before deductions.
Leave at zero in an ordinary month. A bonus can change the employer rate for that month alone.
Commission, arrears and similar contractual payments. Overtime and travelling allowance are excluded from the contribution base.
Citizenship and when membership began decide which part of the Third Schedule applies.
Rates change at 60.
Everything is calculated in your browser. No pay details are sent or stored.
Your EPF deduction
RM 550.00/ month
This is what comes out of your pay. Your employer adds RM 650.00 on top, which does not reduce your take-home.
Employer contribution
RM 650.00
Paid by your employer into your EPF account, on top of your salary.
Total into your account
RM 1,200.00
RM 14,400.00 over twelve months at this level.
Liable wages used
RM 5,000.00
Wages, bonus and other liable pay combined.
Schedule applied
EPF Third Schedule — Part A
Malaysian citizen, under 60
Why this is not simply wages × a rate
Contributions come from the official wage-range table, not from multiplying wages by a rate, so the amount will not always match a percentage worked out by hand.
| Wages | RM 5,000.00 |
|---|---|
| Bonus | RM 0.00 |
| Allowances and other liable pay | RM 0.00 |
| Liable wages | RM 5,000.00 |
| Employee contribution (monthly) | RM 550.00 |
| Employer contribution (monthly) | RM 650.00 |
| Total (monthly) | RM 1,200.00 |
| Employee contribution (annual) | RM 6,600.00 |
| Employer contribution (annual) | RM 7,800.00 |
| Total (annual) | RM 14,400.00 |
An estimate for planning only, not a statement from EPF. Your employer computes the amount actually remitted, and a voluntary excess contribution is not modelled here. To see EPF alongside SOCSO, EIS and PCB in one take-home figure, use the net salary calculator.
Important note
This calculation is an estimate for education and early planning only. Actual results can differ according to your inputs, current policies, official documents, contracts, rates, charges and the methods used by the relevant provider. Check with the official authority or institution before making a financial decision.
Salary, EPF, SOCSO, EIS and other deduction calculations remain subject to current official rates, contribution schedules, worker categories and rules.
Reference basis
Official EPF contribution tables by employee category, age and liable wages, generated in code from the Third Schedule to the EPF Act 1991 effective for October 2025 wages. Parts A, C and E use the wage-range lookup up to the schedule ceiling; above it, and for Part F throughout, the applicable percentage is applied directly.
Key assumptions
Which schedule part applies
Part A, C, E or F is selected from the employee's citizenship, when membership began, and whether they are under or over 60. The calculator names the part it used.
Wage-range table, not a percentage
Up to the schedule ceiling the amount is READ OFF the official wage-range table, so it will not always equal wages multiplied by a rate. Above the ceiling the percentage path applies. This is the single most common reason a calculator result differs from a hand calculation.
Bonus threshold rule
Where a bonus takes total liable wages past the threshold for a month while the wages excluding it stay at or below it, the higher employer rate applies for that month only. Enter the bonus separately for the rule to be applied.
Pay components
Overtime and travelling allowance are excluded from the contribution base. Wages, bonus, allowances, commission and arrears are treated as liable, which is the usual treatment but not a substitute for how a specific payroll classifies a specific payment.
Statutory rate only
Voluntary contributions above the statutory rate are not modelled. The employer computes the amount actually remitted.
Official / related sources
For most employees it is not a straight percentage of salary. Up to a wage ceiling, both the employee deduction and the employer contribution are read off the wage-range table in the Third Schedule to the EPF Act 1991, which is why the amount often differs slightly from a percentage worked out by hand. Above that ceiling the applicable percentage is applied directly. Which part of the Schedule applies depends on your citizenship, when you became a member, and whether you are under or over 60.
The employee contribution is deducted from your pay and reduces your take-home. The employer contribution is added by your employer on top of your salary and paid into the same EPF account, so it never reduces what reaches your bank. Both are shown separately above, along with the combined total credited to you.
Wages, bonus, allowances, commission, arrears and other payments made under a contract of service are generally liable. Overtime payments and travelling allowance are excluded from the contribution base. The calculator keeps them out of the liable wages figure, which is why the base can be lower than gross pay.
There is a threshold rule. Where a bonus pushes total liable wages for that month past the threshold while the wages excluding the bonus stay at or below it, the higher employer rate applies for that month only. Enter the bonus separately above and the calculator applies the rule and tells you it did.
Yes. Employees aged 60 and above sit on a different part of the Third Schedule from those under 60, and the split between the employee and employer share changes. Set the age above and the calculator names the part it applied.
It depends on when membership began. Non-citizens who became members before 1 August 1998 sit on a different part of the Schedule from those who joined on or after that date, and permanent residents are treated differently again. All four categories are selectable above.
It should be close, but your employer computes what is actually remitted. Differences usually come from a payment being treated as liable or not, from a voluntary contribution above the statutory rate, or from a mid-month change. This calculator estimates the statutory amount only and does not model voluntary top-ups.
EPF is one of four statutory deductions. To see what actually reaches your bank once SOCSO, EIS and PCB are taken into account, run the full net salary calculation.