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Contribution Rate

The employees monthly statutory contribution rates will be reverted from current 8% to the original 11% for employees below age 60 and from 4% to 5.5% for those age 60 and above, effective January 2018 wage/salary.

The latest contribution rates for employees and employers can be referred at the  Third Schedule, EPF Act 1991 (click to download).  Employers are to remit the employees' contribution share based on this schedule.

To view the employee and employer contribution rates effective prior 1 February 2018, please click here.

Note: The latest Adobe Acrobat Reader (at least version 8.0) is required to view, print or download the Third Schedule file.


Updated : 20 December 2017

Reviewed : 20 December 2017