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Late Payment Of Contribution - Late Payment Charge/Dividend

Late contribution payment refers to the payment received by EPF for a certain contribution month after the 15th of that month.  Defaulting employers regardless of whether their employees opted for Simpanan Shariah or not, will be imposed with the following:
  • Late Payment Charge
The lower dividend rate between Simpanan Konvensional and Simpanan Shariah for each respective year with an additional one (1) percent.
The minimum late payment charge imposed is RM10. The late payment charge will be rounded up to the nearest Ringgit denomination. 
The late payment charge imposed is RM13.21 and this must be rounded up to RM14.
  • Dividend
The dividend rate to be paid will be based on the lower between that of Simpanan Konvensional and Simpanan Shariah. For the years prior to the introduction of Simpanan Shariah, the calculation of late payment charges and dividend will be based on the EPF dividend rate declared for the respective years. 
Late payment of contribution includes:
   • Overdue contribution;
   • Under-paid contribution
Updated: 5 July 2018
Reviewed: 5 July 2018