Not Liable To Contribute But May Opt To Contribute
There are two categories of individuals who are not required to contribute but may opt to do so:
If you are a foreign worker who is employed and staying in Malaysia legally, you may submit a notice of election to contribute using Form KWSP 16B and register as an EPF member using Form KWSP 3. You must submit a copy of Form KWSP 16B to the EPF and another copy to the employer.
Election to contribute will, however, cease to take effect after the non-Malaysian citizen has withdrawn all savings (either through Age 55/60 Withdrawal, Leaving the Country Withdrawal, or Incapacitation Withdrawal). If member chooses to recontribute, a new registration has to be made.
[For further details, refer to the First Schedule (Section 2) of the EPF Act 1991]