Any person who is an employee under the EPF Act 1991 is required to contribute.

Among the categories of employees who are generally subject to EPF contributions include:

1. Permanent, contract, part-time, temporary, and probationary employees.
2. Any company director who receives wages or remuneration for services rendered to the company.
3. Employees who have withdrawn savings under Incapacitation Withdrawal who have recovered and are re-employed in any employment.
4. Employees who have withdrawn savings under the Age Withdrawal scheme and are still employed before reaching the age of 75.
5. Employees who have been granted pensionable status but are employed with any employer other than the Federal Government, State Government, or any statutory or local authority.
6. Employees who have made withdrawals under the Pensionable Employee Withdrawal scheme and are re-employed after retirement under a contract with any employer.
7. Employees who are not Malaysian citizens who hold a valid immigration pass permitting them to work in Malaysia and are lawfully employed under a contract of service or apprenticeship.

• Nomadic aborigines unless recommended in certain cases by the Director-General of the Department of Aborigines.
• Domestic servants as defined under Section 3 of the Workmen's Compensation Act 1952 [Act 273], for example maid, cook, house guard, gardener and personal driver EXCEPT when hired:
  1. by any employer as stated in the Second Schedule of the Act
  2. by an association already registered or required to register under any written law currently in force with respect to the registration of associations - or co-operative bodies
  3. in any business registered or licensed or required to be registered or licensed under the Registration of Businesses Act 1956 [Act 197], Trades Licensing Ordinance for the State of Sabah [Sabah Chapter 144], Business, Profession and Trade Licensing Ordinance for the State of Sarawak [Sarawak Chapter 33], or Business Names Ordinance for the State of Sarawak [Sarawak Chapter 64], as the case may be by corporations incorporated under any written laws

Note:
For domestic servants, they are still given the option to contribute. Both parties, the employee and the employer, are responsible for contributing and the option cannot be revoked. Domestic servants consist of people who work in a residential home and are employed by an individual (the householder). 

If the both parties agrees to make the contribution option, the employer must submit the KWSP 16 Contribution Option Notice together with the KWSP 3 (Daftar) at any EPF office. 

According to Section 3 of the Workers' Compensation Act 1952, Domestic Servants are individuals who work as, among others: Housekeepers, Cooks, Gardeners, Cleaners, Babysitters, Drivers and others.

• Out-workers (as defined under Section 3 of the Workmen's Compensation Act 1952 [Act 273]).
• Persons detained in any prison, Henry Gurney School, detention centre, mental hospital or rehabilitation centre defined under the Drug Dependants (Treatment and Rehabilitation) Act 1983 or leprosariums.
• Members of the administration (refer to Article 160 of the Federal Constitution).
• In accordance with the provisions under the Second Schedule of the EPF Act 1991 (Second Schedule), any Embassy, ​​High Commission, Consulate or any other Government is not defined as an employer, unless specified by the Minister by notification in the Gazette. Accordingly, employees employed by employers as specified in the Second Schedule, whether Malaysian or non-Malaysian, are not required to contribute to the EPF.
• Employees who have reached age 75.