The employer's share contribution for employees who receive monthly wage of RM5,000 and below is increased by 1 percent from 12 percent to 13 percent. The employee's share contribution rate remains at 11 percent.
The increase in the employer's share contribution rate is effective beginning employee's January 2012 wage for February 2012 contribution.
The latest contribution rate for employees and employers can be referred in the Third Schedule, EPF Act 1991 (click to download). Employers are to remit the employee's contribution share based on this schedule.
To view the employee and employer contribution rates in effect before 1 January 2012, please click here.
Note: The latest Adobe Acrobat Reader (version 8.0 at least) is required to to view, print or download the Third Schedule file.