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Contribution Schedule (Third Schedule)


The latest contribution rate for employees and employers effective January 2019 salary/wage 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 January 2019 (January 2019 salary/wage)

b) Effective from 1 January 2018 to December 2018 (January 2018 salary/wage up to December 2018)

c) Effective from 1 Mac 2016 to December 2017 (Mac 2016 salary/wage up to December 2017)

d) Effective from 1 August 2013 to February 2016 (August 2013 salary/wage up to February 2016)

e) Effective from 1 January 2012 to July 2013 (January 2012 salary/wage up to July 2013)

f) Effective prior 1 January 2012 (December 2011 salary/wage and previous month)

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


Further enquiries can be directed through the following:
a. Online feedback via enquiry
b. EPF Contact Management Centre at 03 – 8922 6000
c. Any EPF Office

Updated: 4 January 2019

Reviewed: 19 February 2019