Contribution Schedule (Third Schedule)
The latest contribution rate for employees and employers effective 1 March 2016 can be referred in the Third Schedule, EPF Act 1991 (click to download). Employers are required to remit EPF contributions based on this schedule.
For late contribution payments, employers are required to remit contributions in accordance with the third schedule as attached below by referring to the applicable effective date. Please click on the hyperlinks below for employee and employer contribution rates:
a) Effective from 1 August 2013 to February 2016 (August 2013 salary/wage up to February 2016)
b) Effective from 1 January 2012 to July 2013 (January 2012 salary/wage up to July 2013)
c) Effective prior 1 January 2012 (December 2011 salary/wage and previous month)
Note: The latest Adobe Acrobat Reader (minimum version 8.0) is required to to view, print or download the Third Schedule file.
Reviewed: 3 February 2016