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EPF Contribution Payment

The employer must pay his employee's contributions based on the rate stipulated in the Third Schedule of the EPF Act 1991.

The employer must contribute within the stipulated period, which is on or before the 15th of the month following the wage month.

The employer must initially pay to the EPF both his and the employee's shares. However, the employer may recover the employee's share of the contribution by deducting it from the employee's wage when the wage is paid to the employee.