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An employer is defined as a person(s) with whom an employee has a contract of service or apprenticeship.

Employer includes:

  • Manager, agent or person responsible for the payment of wages to an 'employee'
  • Any group of persons whether statutory or non-statutory or incorporated
  • Any Government, Government Department, Statutory Body, Local Authority or other bodies as specified in the Second Schedule to the EPF Act 1991


An employee is defined as a person who is employed under a contract of service or apprenticeship. The contract of service or apprenticeship can be written or oral, expressed or implied. 


All remuneration in money due to an employee under his contract of service or apprenticeship whether it was agreed to be paid monthly, weekly, daily or otherwise.

Among the payments that are liable for EPF contribution:

  • Salary
  • Payment for unutilised annual or medical leave
  • Bonus
  • Allowance
  • Commission
  • Incentive
  • Arrears of wages
  • Wages for maternity leave
  • Wages for study leave
  • Wages for half day leave
  • Other payments under services contract or otherwise

View: Section 2: Interpretation

Among the payments not liable for EPF contribution:

  • Service charges
  • Overtime payment
  • Gratuity
  • Retirement benefits
  • Retrenchment, temporary and lay-off termination benefits
  • Any travelling allowance or the value of any travelling concession
  • Payment in lieu of notice of termination of employment
  • Director's fee

The above list is not exhaustive. Should require further clarification, please contact our EPF Contact Management Centre at 03-89226000, enquiry or any EPF Office.

Transfer of retirement benefits

An employer may, with the approval of an employee, transfer to the employee's EPF account any funds being the retirement benefits of the employee or any funds from any other retirement scheme or plan relating to the employee. Such a transfer can be made through Form EPF 16F.