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
Most people searching for "the EPF rate" expect one percentage. There isn't one. For most employees, both the amount deducted from your pay and the amount your employer adds are read off KWSP's official wage-range table up to a wage ceiling, and only above that ceiling is a straight percentage applied. That's the Third Schedule to the EPF Act 1991 — the same table this calculator uses — and it's why a rate worked out by hand rarely lines up exactly with what lands on a payslip.
Four things decide which rate applies to you in a given month:
KWSP splits contributors into Malaysian citizens, permanent residents, and non-citizens — and non-citizen members are split again by whether they joined before or after a fixed cut-off date. Each category sits on a different part of the Schedule, and the parts do not share a rate. Select your category above and the calculator names the part it used.
The split between what is deducted from you and what your employer adds on top changes once you turn 60. It isn't the same ratio scaled down — it's a different part of the Schedule entirely. Set your age above to see which one applies to you.
Below the wage ceiling, the contribution comes from a wage-range table rather than a percentage you can compute yourself, so two payslips a few ringgit apart can land in different rows. Above the ceiling, a fixed percentage applies directly instead. This is also why a raise, a change in allowances, or overtime being added or dropped from your liable wages (see what counts as liable EPF wages) can move your rate, not just your total.
There's a separate threshold rule for bonus months: if a bonus pushes your total liable wages for the month past a level your normal wages alone wouldn't reach, a different — higher — employer rate applies for that one month. Enter your bonus separately in the field above rather than folding it into your monthly wage, so the calculator checks this rule correctly instead of missing it.
Because all four of these apply together, the reliable way to know your rate is to enter your own numbers above rather than to memorise a single percentage. The calculator reads the current Third Schedule and states in the result which part it applied and to which profile.
A small mismatch between what your employer deducted and what this calculator shows is usually not an error in either figure — it's a difference in inputs. Check whether every payment you received that month actually counts as liable wages, since overtime pay and travelling allowance are excluded from the EPF base even though they show up in your gross pay. If you also want to see how EPF fits alongside the other statutory deductions on the same payslip, EPF, SOCSO, EIS and PCB compared lines all four up side by side, and gross salary vs net salary walks through where each deduction sits between the two figures.
The rate decides how much of your own money goes into your KWSP account every month — and, because the employer share is credited into the same account, a small difference in which part of the Schedule you sit under compounds over years of EPF dividends. Checking the rate isn't just a payslip question; it's the input your long-term retirement savings are built on.
The FAQ above already separates the employee deduction from the employer top-up. This section goes one level deeper for anyone asking specifically about the amount taken from their own pay — especially at a wage close to the minimum wage, where it can feel like EPF shouldn't apply yet.
Below the wage ceiling described above, your employee share for a given wage is a fixed row lookup, not a percentage you multiply in your head — and that stays true near the bottom of the table too. If your wage is, say, 1,000 a month, enter 1000 in the wage field above together with your category and age. The calculator returns your employee share and your employer's share side by side, and names which part of the Schedule it used — that's more reliable than estimating from a remembered rate.
A very small minimum liable wage sits at the bottom of the table, below which no contribution — employee or employer — is due at all. It is set well under Malaysia's statutory minimum wage, so a wage at or near the minimum wage almost always lands inside the table rather than under it. The minimum wage itself is a separate legal figure, set under separate legislation from EPF's Third Schedule — see Malaysia's minimum wage for the current rate and who it covers.
Under section 41(1) of the Employees Provident Fund Act 1991 [Act 452], an employer must register with KWSP before the end of the first week of the first month it pays wages that are liable for contribution. There is no separate rule that lets a lower-paid role start EPF later than a higher-paid one — if a payslip shows no employee deduction at all on a wage you'd expect to be liable, that's worth raising directly with the employer, rather than assumed to be normal for a smaller paycheck.
The employee share moves with whatever counts as liable wages that month, not with a job title or how the wage feels — wages, bonus, commission and most allowances are counted, while overtime pay and travelling allowance are kept out (see the liable-wages point earlier). When the whole paycheck looks off rather than just the EPF line, working through how to calculate net salary in Malaysia or why your salary might be lower than expected usually isolates the cause faster than checking EPF on its own. For the full breakdown at your own wage, the net salary calculator lines up every statutory deduction together.
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.
Most members cannot touch their EPF savings freely before retirement age — withdrawal is tied to specific ages and specific accounts, set out in the Employees Provident Fund Act 1991 [Act 452]. Three ages matter, plus one account you can tap earlier.
At 50 — you may withdraw part of your Akaun Sejahtera savings once, and only once, for pre-retirement financial planning. This is open to members aged 50 to 54, under section 54(6)(a) of the Act.
At 55 — your Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel are combined into a single "Akaun 55", and you may withdraw all of it, part of it, or draw it down as monthly payments (i-Emas — subject to the minimum monthly and annual amounts KWSP sets, for at least 12 months, continuing up to age 100) under section 55A. If you keep working past 55, the contributions credited after that point go into a separate "Akaun Emas" instead, and that portion cannot be withdrawn until you turn 60.
At 60 — whatever remains in Akaun 55 and all of Akaun Emas is combined, and you may withdraw the full balance under section 55B.
Before 55, from Akaun Fleksibel (Akaun 3) only — this is the one exception to the age rule. You can withdraw from Akaun Fleksibel at any time, subject to KWSP's minimum per withdrawal, without waiting for age 50, 55 or 60. This facility exists under paragraph 54(6)(ja) of the Act (inserted with effect from 11 May 2024) and rule 41(10ZP) of the EPF Rules. It stops being available once you turn 55 — section 55A(2) of the Act switches off every section 54(6) withdrawal purpose, Akaun Fleksibel included, from that age onward.
| Age | What becomes available | Statutory basis |
|---|---|---|
| 50–54 | One partial withdrawal from Akaun Sejahtera | Act 452, s. 54(6)(a) |
| Any age up to 54 | Akaun Fleksibel (Akaun 3), subject to a minimum per withdrawal | Act 452, s. 54(6)(ja); EPF Rules 41(10ZP) |
| 55 | Akaun 55 (Akaun Persaraan + Sejahtera + Fleksibel merged) — full, partial, or monthly (i-Emas) | Act 452, s. 55A |
| 55 onward, if still working | New contributions go to Akaun Emas instead, locked until 60 | Act 452, s. 55B |
| 60 | Akaun 55 + Akaun Emas combined, full balance withdrawable | Act 452, s. 55B |
If you are a non-citizen member, one detail changed recently. Before the 2025 amendment took effect, the age-55 withdrawal right itself did not extend to non-citizen members covered by Part VIIA of the Act (broadly, those who became contributing members on or after 1 August 1998) — even though the rule that shuts off section 54(6) purposes at 55 still applied to them. Employees Provident Fund (Amendment) Act 2025 [Act A1760] removed that carve-out (check the gazette for the commencement date), so those non-citizen members are now covered by the full section 55A, including the age-55 withdrawal right itself. If you are checking an older explanation of non-citizen withdrawal rights, check the date it was written.
This calculator only estimates the monthly amount going into your EPF account — it does not calculate withdrawals. For the mechanics of taking money out at 55 or 60 (lump sum vs. monthly, and whether it makes sense for you), the following go into more depth (Bahasa Malaysia):
The age table above covers when your savings become generally available. Separately, the Employees Provident Fund Act 1991 [Act 452] lets you withdraw for a specific listed purpose even earlier — provided you're still under the age that purpose allows. Four of the purposes below draw only from your Akaun Sejahtera (Account II) — housing, education, health, and hajj. The other two in the table — incapacitation and the large-balance rule — draw on your whole account, and death (covered separately below the table) does too.
| Purpose | Who / age | How much | Basis |
|---|---|---|---|
| Buy a house | Under 55; a minimum balance must remain in Akaun Sejahtera; limited to two residential houses in a lifetime | With a home loan: the shortfall between price and loan, plus a set percentage of the price — or your whole Akaun Sejahtera balance, whichever is lower. Self-financed: price plus that same percentage, or your whole balance, whichever is lower | s. 54(6)(b)–(e) |
| Education (yourself, spouse, child, or parent) | Under 55; course must be Sijil Tahap 3 / diploma level or above; not eligible if you're on a full scholarship or loan | Your fees or education loan balance — or your whole Akaun Sejahtera balance, whichever is lower | s. 54(6)(g), extended to spouse/parent by P.U. (A) 177/2021 |
| Critical illness, approved medical equipment, or fertility treatment | Under 55; illness/equipment must be on EPF's approved list; not already fully covered by your employer | The actual medical cost — or your whole Akaun Sejahtera balance, whichever is lower | s. 54(6)(f) |
| Incapacitation (physically or mentally unable to work) | Under 60; unemployed; certified by a medical practitioner and assessed by EPF's own medical board | Your entire EPF savings, plus a discretionary Incapacitation Benefit if you'd worked a minimum continuous period before losing your job and apply within a set window of that | s. 54(1)(c); Sixth Schedule |
| Hajj | Under 55; Muslim members holding a Lembaga Tabung Haji offer letter. KWSP's own page (not the gazette) further limits this to Malaysian citizens, and to members who haven't used the facility before | Up to a capped amount KWSP sets — or your Akaun Sejahtera balance, whichever is lower | s. 54(6)(ga); the cap was raised effective 1 January 2026 under the EPF (Amendment) Rules (No. 4) 2025 [P.U. (A) 468/2025] |
| Savings above a set threshold | Under 55; the threshold is set year by year, not by the Act itself | Anything above that year's threshold, which is set to rise annually over the following three years | s. 54(6)(i); threshold set by EPF's own Board, per its 31 December 2025 release |
Five of the six rows above — housing, education, health, hajj, and the large-balance rule — share one condition that's easy to miss: under section 55A(2) of the Act, none of them remain available once you turn 55, because by that age the whole balance is already reachable through the ordinary age-55 withdrawal covered above, so the special purpose stops being necessary rather than being taken away. Incapacitation sits outside that cutoff — it's authorised under a different part of the Act (section 54(1), not 54(6)) and stays available up to age 60, which is why its own condition above reads "under 60," not "under 55."
A death before age 60 works differently again and isn't tied to that cutoff: the balance is paid out to your nominee or next-of-kin (application must reach EPF within 6 months of death), and EPF may — at its discretion — add a one-off Death Assistance payment on top, under the Fifth Schedule. This is open to Malaysian citizens and permanent residents, and to non-citizen members who joined EPF before 1 August 1998.
Each of these has its own paperwork and conditions beyond what fits in a table — for the mechanics of applying against your Akaun Sejahtera specifically, see Pengeluaran KWSP Akaun 2 (Akaun Sejahtera): Syarat, Amaun dan Cara Mohon (Bahasa Malaysia).
If you're 55 or older and your total EPF savings sit above the RIA "Adequate Savings" level, a facility called i-Legasi (introduced by KWSP in May 2026) lets you transfer part of that surplus directly into a spouse's or child's own EPF account, including step-children and adopted children, instead of withdrawing it as cash. The recipient must be a Malaysian citizen or permanent resident aged 60 or under, and your own remaining balance must stay above that same Adequate Savings level after the transfer. KWSP states there is no cap on how much a recipient may receive, but the application is counter-only — it must go through a KWSP branch and includes a mandatory advisory session — and every transfer carries a cooling-off period from the date the application is received, during which it can still be cancelled; after that it's final. There's a minimum transfer amount, and no maximum, as long as the transfer doesn't take the transferor's own savings below the Adequate Savings level (KWSP's i-Legasi FAQ, "What is the transfer limit?", accessed 21 August 2026). These details come from KWSP's own product page, FAQ and 11 May 2026 media release rather than a gazetted rule, so treat them as current KWSP policy rather than statute — check kwsp.gov.my directly before relying on them for a specific transfer. See Apa Itu i-Legasi KWSP? (Bahasa Malaysia) for the full walkthrough.
This page is about money going in: what is deducted from your pay each month and what your employer adds. The dividend is the separate annual return EPF declares on the savings you already hold — the rate, its recent history, and when it is announced and credited are on their own page.
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.