Not Liable 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 domestic servant employed in a residential home and wages are paid by an individual (the home owner), you may opt to contribute by completing Form KWSP 1 (MAJ). A copy of the form must be submitted to the EPF and another copy to the employer.
If you are self-employed and wish to contribute voluntarily, you must first register as an EPF member by completing Form KWSP 3. Contribution payments can be made using Form KWSP 6A(1). The contribution amount is subjected to a maximum of RM60,000 per annum, including the contributions accumulated from voluntary contribution (Government Incentive ) and the Top Up Savings Contribution.
If you are non-Malaysian who is legally employed and staying in Malaysia, 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Election to contribute will, however, cease to take effect after the non-Malaysian citizen has withdrawn all savings (either through Age 55/60 Withdrawal, Leaving the Country Withdrawal, or Incapacitation Withdrawal).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 a member chooses to recontribute, a new registration has to be made and will be subjected to terms and conditions.
[For further details, refer to the First Schedule (Section 2) of the EPF Act 1991]