Introduction
ACT 452
EMPLOYEES PROVIDENT FUND ACT 1991
An Act to provide for the law relating to a scheme of savings for employees' retirement and the management of the savings for the retirement purposes and for matters incidental thereto.
[1 June 1991, P.U. (B) 264/1991; Subs. Act A1300; 2007]
BE IT ENACTED by the Duli Yang Maha Mulia Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by authority of the same, as follows:
PART I
PRELIMINARY
Section 1
Short title and commencement
Section 2
Interpretation
In this Act, unless the context otherwise requires -
"additional amount" means the amount which may be paid under section 58;
[Am. Act A1300/2007]
[Am. Act A914/1995]
"approved fund" means-
"Board" means the Employees Provident Fund Board established under section 3;
"Chairman" in relation to the Board includes the Deputy Chairman;
"loan" includes financing in accordance with Shariah;
[Ins. Act A1504/ 2016]
"chief executive officer" means any person appointed to be a chief executive officer under section 30 of the Act;
[Ins. Act A958/ 1996]
"credit" means the contributions standing to the account of a member of the Fund together with any dividend thereon;
"employee" means any person, not being a person of the descriptions specified in the First Schedule, who is employed under a contract of service or apprenticeship, whether written or oral and whether expressed or implied, to work for an employer;
[Am. Act A914/1995; A1123/2001]
"employer" means the person with whom an employee has entered into a contract of service or apprenticeship and includes-
Provided that no such officer shall be personally liable under this Act for anything done or omitted to be done in good faith by him as an officer of such employer;
"Fund" means the fund set up under section 24;
"gratuity" means any payment paid by an employer to an employee upon completion of service or voluntary resignation as a recognition of such employee's service;
[Ins. Act A914/1995]
"house" means any dwelling house built or being built and includes a flat, condominium or shophouse built or being built for the purpose of dwelling or partly for dwelling and partly for carrying on a business, trade or profession therein;
"Inspector" means an Inspector appointed under section 34;
[Am. Act A914/ 1995]
"member of the Fund" means a person who has an account and credit with the Fund;
[Am. Act A1300/ 2007]
"Minister" means the Minister charged with responsibility for matters relating to the Employees Provident Fund Board;
[Am. Act A914/ 1995]
"month" means a calendar month or a part thereof;
"new scheme" means the revised salaries and terms and conditions of service of employees in the service of the Government of Malaysia or of any State or of a statutory or local authority arising from the revision of salaries and terms and conditions of service of such employees made by the Government of Malaysia or of any State;
"overtime payment" means any payment due from an employer to an employee for work carried out in excess of the normal working hours of such employee and includes any payment paid to an employee for work carried out on public holidays and rest days;
[Ins. Act A914/1995]
"pensionable employee" means an employee who has been emplaced in the appropriate pensionable establishment or is deemed to have been so emplaced under any written law affecting the emplacement of employees in the appropriate pensionable establishment by the Government of Malaysia or of any State or by any statutory or local authority;
"person" includes any agent, company, association or body of persons corporate or unincorporate;
"prescribed by the Board" means prescribed by rules made under this Act;
[Ins. Act A1300/ 2007]
"prescribed by the Minister" means prescribed by regulations made under this Act;
[Ins. Act A1300/ 2007]
"retirement benefit" means any payment paid to an employee upon retirement either compulsory or optional or on medical grounds as stated under the contract of service of the employee;
[Ins. Act A914/1995]
"self-employed person" means any person who is gainfully occupied and is not an employee;
"service charge" means any money or payment, whether in the form of a service charge, a service fee, a tip, or otherwise howsoever described, which has been paid by, charged on, collected from, or voluntarily given by, a customer or any other person (not being the employer) in relation to the employer's business and which is payable to an employee whether in whole or in part, directly or indirectly, and whether under a contract of service between the employer and the employee, or otherwise;
"special housing loan" means any loan to an approved company solely for the purpose of relending to borrowers for the purchase of low cost houses;
[Ins. Act A914/1995]
"wages" means all remuneration in money, due to an employee under his contract of service or apprenticeship whether agreed to be paid monthly, weekly, daily or otherwise and includes any bonus, commission or allowance payable by the employer to the employee whether such bonus, commission or allowance is payable under his contract of service, apprenticeship or otherwise, but does not include-
[Am. Act A1080/ 2000]
[Am. Act A1080/ 2000]
[Ins. Act A914/ 1995]
[Ins. Act A914/ 1995]
[Ins. Act A914/ 1995]
PART II
THE BOARD AND THE INVESTMENT PANEL
Section 3
Establishment of the Board
For the purposes of managing the Fund and for carrying into effect the purposes of this Act, a body corporate by the name of "Employees Provident Fund Board" is established with perpetual succession and a common seal, and which may sue and be sued in its corporate name and, subject to and for the purposes of this Act, may enter into contracts and may acquire, purchase, take, hold and enjoy movable and immovable property of every description and may convey, assign, surrender, yield up, charge, mortgage, demise, reassign, transfer or otherwise dispose of, or deal with any movable or immovable property or any interest therein vested in the Board upon such terms as it deems fit.
[Am. Act A1300/ 2007]
Section 4
Membership of the Board
[Am. Act A958/ 1996]
[Am. Act A1611/ 2019]
[Am. Act A1611/ 2019]
[Am. Act A1611/ 2019]
[Am. Act A1611/ 2019]
[Am. Act A1611/ 2019]
[Am. Act A914/ 1995]
Section 5
Alternate members
Section 6
Tenure of office
(1) Subject to subsection 7(2), sections 8 and 22, a member of the Board, other than the chief executive officer, shall hold office for a term not exceeding three years.
[Am. Act A958/ 1996; A1611/ 2019]
(2) A member of the Board referred to in subsection (1) shall be eligible for reappointment but no member shall hold office for a total term of more than twelve years.
[Ins. Act A1611/ 2019]
Section 7
Resignation and revocation
Section 8
Vacation of office
A member of the Board shall be deemed to have vacated his office-
Section 9
Quorum of the Board
[Subs. Act A1611/2019]
[Am. Act A1611/ 2019]
Section 10
Chairman to have casting vote
[Am. Act A958/ 1996]
Section 11
Power of Minister to give directions
The Minister may give to the Board directions of a general nature not inconsistent with the provisions of this Act as to the exercise of the functions and powers of the Board and the Board shall give effect to those directions.
Section 12
Duty to furnish the Minister with information
The Board shall furnish the Minister with such information relating to its activities as he may, from time to time, require.
Section 13
Authentication of seal
All deeds, documents and other instruments requiring the seal of the Board shall be sealed with the common seal of the Board in the presence of the Chairman and the chief executive officer, or either the Chairman or the chief executive officer and one other member of the Board or any two other members of the Board, and any deed, document or instrument purporting to be sealed with the common seal of the Board and so authenticated shall until the contrary is proved, be deemed to have been validly executed:
Provided that where the Chairman is also the chief executive officer the common seal of the Board shall be sealed in the presence of the Chairman and one other member of the Board or any two other members of the Board.
[Am. Act A914/ 1995]
Section 14
Powers and duties of the Board
Section 15
General reserve and other reserve accounts
Section 16
Board may establish any committee
Notwithstanding any other provisions of this Act, the Board may appoint any person or establish any committee in respect of any matter relating to the management and administration of the Fund.
Section 17
Power to grant loans and make advances to its officers and servants
The Board may grant loans and make advances to its officers and servants on such terms and conditions as the Board may determine.
Section 18
Establishment and membership of the Investment Panel
[Subs. Act A1300/ 2007; Am. Act A1611/ 2019]
Section 19
Vacation of office
A member of the Investment Panel shall be deemed to have vacated his office-
Section 20
Quorum and conduct of proceedings
[Am. Act A1300/2007]
[Ins. Act A1300/2007]
Section 21
The Chairman of the Investment Panel to have casting vote
[Am. Act A958/1996]
Section 22
Disqualification from membership of the Board and the Investment Panel
The following persons shall be disqualified from being appointed as a member of the Board or the Investment Panel or if he is a member of the Board or Investment Panel he shall cease to be such a member:
Section 23
Disclosure of interest
Section 23A
Establishment of Shariah Advisory Committee
[Ins. Act A1504/2016]
Section 23B
Functions of Shariah Advisory Committee
The Shariah Advisory Committee shall have the following functions:
[Ins. Act A1504/2016]
Section 23C
[Ins. Act A1504/2016]
Section 23D
[Ins. Act A1504/2016]
PART III
THE FUND
Section 24
Establishment of Employees Provident Fund
[Am. Act A914/1995]
[Am. Act A914/1995]
[Am.Act A914/1995]
[Am. Act A914/1995]
Section 26
Power of the Board to invest
[Subs. Act A914/1995]
[Subs. Act A1504/2016]
[Subs. Act A1504/2016]]
[Ins. Act A1504/2016]
[Subs. Act A1504/2016]
[Am. Act A1504/2016]
[Am. Act A1300/2007]
(ea) by participating in or by carrying out dealings in any derivative instruments; or[Am. Act A1300/2007]
"debenture" includes debenture stock, bonds, notes and any other securities of a corporation whether constituting a charge on the assets of the corporation or not;
[Am. Act A1300/2007]
"derivative instruments" means a financial contract including forward contract, futures contract and option contract; and
[Am. Act A1300/2007]
"share" means paid-up shares (whether fully paid or not) in the share capital of a company and includes stocks and rights to subscribe for any stocks and shares.
[Ins. Act A1300/2007]
Section 26A
Power of the Board to invest in an approved company
[Ins. Act A914/1995; Am. Act A958/1996]
[Ins. Act A958/ 1996]
Section 26B
Board to invest in Government Securities
[Ins. Act A914/1995]
[Subs. Act A1123/2001]
[Am. Act A958/1996]
Section 26C
Power of the Board to establish a corporation or a company
[Ins. Act A958/1996]
Section 27
Declaration of dividend
[Subs. Act A1504/2016]
Section 28
Provision for advancement from the Federal Consolidated Fund
If the Fund is at any time unable to pay any sum which the Fund is required to pay under this Act, the sum required to be so paid shall be charged on and advanced to the Fund from the Federal Consolidated Fund and the Fund shall as soon as practicable repay to the Government of Malaysia the sum so advanced.Section 29
Audit of the Fund's annual accounts
The annual accounts of the Fund shall be audited in accordance with the provisions of the Statutory Bodies (Accounts and Annual Reports) Act 1980 [Act 240].
Section 29A
Investment by member of the Fund
[Ins. Act A958/1996, Subs. Act A1300/2007]
PART IV
APPOINTMENT OF OFFICERS AND SERVANTS, THEIR POWERS, FUNCTIONS AND DUTIES
Section 30
[Am. Act A1080/2000]
Appointment of the chief executive officer, officers and servants of the Board
[Subs. Act A958/1996]
[Am. Act A914/1995]
[Am. Act A914/1995, Subs. Act A958/1996]
Section 31
[Am. Act A1080/2000]
Establishment of the Disciplinary Committee
[Subs. Act A1300/2007]
[Am. Act 914/1995, Am. Act A958/1996]
[Am. Act 914/1995, Am. Act A958/1996]
[Am. Act A958/1996, Am. Act A1080/2000]
[Am. Act A958/1996, Am. Act A1080/2000]
[Am. Act A1080/2000]
[Am. Act A914/1995]
Section 31A
Establishment of the Disciplinary Appeal Committee
[Ins. Act A1300/2007]
Section 32
Imposition of Surcharge
Section 33
Establishment of a Promotion Committee in respect of officers and servants of the Board
[Am.Act A914/1995, Subs. Act A958/1996, Subs. Act A1300/2007]
[Am. Act A914/1995, Subs. Act A958/1996]
[Am. Act A914/1995, Subs. Act A958/1996]
[Am. Act A914/1995]
Section 33A
[Ins. Act A1300/2007]
Establishment of the Promotion Appeal Committee in respect of officers and servants of the Board
Section 34
Appointment of Inspectors, their powers, functions and duties
[Am. Act A914/1995, Am. Act A1080/2000]
[Am. Act A914/1995, Am. Act A1080/2000]
[Subs. Act A1080/2000]
Section 35
Powers of entry, examination and search
Subject to any regulations made under section 71, an Inspector or an officer vested with the powers of an Inspector may at any reasonable time-[Am. Act A914/1995]
Section 36
Obstruction to exercise of powers by an Inspector
[Ins. Act A914/1995]
Section 37
Power to examine persons
[Am. Act A914/1995]
Section 37A
[Ins. Act A914.]
Power of the Board to assess contributions based on information available
Section 38
Powers of chief executive officer to ask for information and application for search warrant
Section 39
[Subs Act A1611/2019]
Preventing person from leaving Malaysia without paying contributions
[Subs. Act A1300/2007, Subs. Act A1611/2019]
[Subs. Act A1611/2019]
[Subs. Act A1611/2019]
[Am. Act A1611/2019]
[Ins. Act A1611/2019]
[Ins. Act A1611/2019]
PART V
CONTRIBUTIONS TO THE EMPLOYEES PROVIDENT FUND
Section 40
Duty of corporation to notify the Board of its incorporation or registration
(Deleted by Act A1300/2007)
Section 41
Duty of employer to register with the Board
[Am. Act A1300/2007]
Section 42
Duty of employer to prepare and furnish statement of wages
Section 43
Rate of contributions
[Ins. Act A914/1995]
(1A) Subject to section 52, the monthly contribution of every employee and employer who are subject to the minimum wages order made under the National Wages Consultative Council Act 2011 [Act 732] shall not be less than the monthly contributions based on the amount of the minimum wages for the month as determined under the minimum wages order at the rate respectively set out in the Third Schedule.[Ins. Act A1504/2016]
[Subs. Act A1300/2007]
[Am. Act A1504/2016, Ins. Act A1300/2007]
[Am. Act A1080/2000]
[Am. Act A1080/2000]
[Ins. Act A914/1995]
[Ins. Act A1080/2000, Ins. Act. A1611/2019]
[Subs. Act. A1611/2019]
[Pin. Act A1080/2000]
[Ins. Act A1300/2007]
Section 43A
Election for account of member of the Fund to be managed according to Shariah
[Ins. Act A1504/2016]
Section 44
Remittance of funds in connection with retirement
[Subs. Act A1123/2001]
Section 44A
[Ins. Act A1300/2007]
Adding up credit into the account of a member of the Fund
In addition to sections 43 and 44, any person prescribed by the Board may add up credit into the account of a member of the Fund by remitting a sum of money to the Board, subject to any terms and conditions as prescribed by the Board, and any maximum limit of monthly contributions set out in the Third Schedule.Section 45
Payment of contributions
[Ins. Act 914/1995, Subs. Act A958/1996, Subs. Act A1504/2016,
Subs. Act A1300/2007]
[Ins. Act A914/1995]
Section 46
Joint and several liability of directors, etc.
[Ins. Act A914/1995; Subs. Act A1504/2016]
"contribution" shall be deemed to include any dividend and late payment charges due on any contributions;
"partner"-
Section 47
Employer's contribution irrecoverable from employee
[Am. Act A914/1995]
Section 48
Recovery by employer of employee's contribution
Provided that, subject to such conditions as may be prescribed by the Board, where an employer has, by error not occasioned by that employer's negligence, omitted to deduct any contribution or part of any contribution payable by him on behalf of the employee, then, such contribution or part thereof may be deducted from the wages payable by such employer to the employee not later than six months from the date of the payment of the wages in respect of which the contribution or part thereof was omitted to be deducted.
[Am. Act A914/1995]
Section 49
[Am. Act A1504/2016]
Late payment charges on contribution in arrears
[Am.Act A1504/2016, Subs. Act A1300/2007]
[Am. Act A1504/2016]
Section 50
Contributions to be paid into the Fund
[Am. Act A1080/2000]
[Am. Act A914/1995]
[Am. Act A958/1996]
[Am. Act A958/1996]
[Ins. Act A1080/2000]
(2B) Notwithstanding paragraphs 2(a) and 2(b)[Am. Act A1504/2016]
[Ins. Act A1300/2007]
[Ins. Act A1300/2007]
Section 50A
Additional payment of dividend
In addition to payment of dividend paid under the proviso to subsection 50(2), the Board may pay to the member of the Fund who has made a withdrawal under subsection 54(1), an additional dividend as determined by the Board.
[Ins. Act A914/1995]
Section 51
Contributions and deposits not to be assigned or attached
[Ins. Act A1504/2016]
[Am. Act A914/1995]
[Am. Act A1504/2016]
Section 51A
Transfer to the Registrar of Unclaimed Money
[Ins. Act A1300/2007]
[Sub. Act A1504/2016]
Section 52
Approved funds
Provided that where in accordance with the rules of such approved fund the amount standing to the credit of any employee consists in whole or in part of a policy of life assurance such policy shall not be transferred to the Fund, but shall be dealt with in accordance with such rules.
Section 53
Winding up of approved fund
The approved fund of a statutory or local authority under the new scheme shall be wound up on as the Minister may, by notification in the Gazette, appoint in each particular case, and and liabilities of the approved fund shall be transferred to the Fund and dealt with Act:
Provided that where there is a pension scheme of a statutory or within the meaning of "approved fund" under section 2 of this Act then the winding up scheme shall be dealt with under section 30 of the Statutory and Local Fund Act 1977 [Act 185] notwithstanding section 52.
PART VA
TRANSFER OF CREDIT IN ACCORDANCE WITH THE DIVISION OF MATRIMONIAL ASSETS ORDER
[Ins. Act A1300/2007]
Section 53A
Transfer of credit of a member of the Fund in accordance with the division of matrimonial assets order
Section 53B
Withdrawal of the transferred amount
[Ins. Am A1300/2007]
PART VB
ELECTION BY MEMBER OF THE FUND TO TRANSFER HIS CONTRIBUTIONS
[Ins. Act A1611/2019]
Section 53C
Transfer of employee’s contributions
The contributions of a member of the Fund affected by the transfer into the account of another member of the Fund under this Part shall be the employee’s contributions of the first mentioned member of the Fund.Section 53D
Election by member of the Fund to transfer his contributions
[Ins. Act A1611/2019]
Section 53E
Cessation of transfer of contributions
[Ins. Act A1611/2019]
Section 53F
Re-transfer of contributions
[Ins. Act A1611/2019]
Where contributions under section 53D have been erroneously transferred, the Board may re-transfer the contributions, including any dividend, into the account of the member of the Fund who has elected to transfer the contributions, subject to the amount standing to the credit of the member of the Fund who has erroneously received the contributions transferred.
PART VI
WITHDRAWAL OF CONTRIBUTIONS
Section 54
Withdrawal from the Fund
[Am. Act A958/1996; Sub. Act A1080/2000]]
[Am. Act A1123/2001]
[Am. Act A1300/2007]
[Ins. Act A1300/2007]
[Subs. Am A914/1995; Subs. Act A1300/2007]
[Am. Act A958/1996; Am. Act A1300/2007]
[Ins. Act A1123/2001]
[Ins. Act A1123/2001]
[Ins. Act A1123/2001; Sub. Act A372/2016]
[Ins. Act A1123/2001; Subs P.U.(A) 372/2016]
[Ins. P.U. (A) 372/2016]
[Am. Act A1300/2007]
[Sub. Act A1123/2001; Am. Act A1190/2003; Am. P.U. (A) 177/2021]
[Ins. Act A498/2012]
[Ins. Act A1123/2001]
[Ins. Act A1300/2007; Am. Act A135/2020; Am. P.U.(A) 151/2022]
[Ins. A1300/2007; Pin. P.U.(A) 135/2020; Am. P.U.(A)253/2021; Am. P.U.(A) 151/2022]
[Ins. Act A1123/2001]
Section 54A
Payment of dividend in such manner as determined by the Board
[Ins. Act A958/1996; Subs. Act A1300/2007]
Where any amount—
Section 54B
Date of withdrawal
[Ins. Act A958/1996]
For the purpose of withdrawal under this Act, the date of withdrawal shall be-
Section 54C
Withdrawal by pensionable employees
[Ins. Act A1123/2001]
[Ins. Act A1504/2016]
[Sub. Act A1300/2007]
Section 55A
Withdrawal from the Fund for a member of the Fund who has attained the age of fifty-five years
[Ins. Act A1300/2007]
[Am. Act A1611/2019]
Section 55B
Contribution to and withdrawal from the Fund for a member of the Fund who has attained the age of sixty years
[Ins. Act A1504/2016]
[Ins. Act A1611/2019]
Section 56
Release of employer's contributions
[Am. Act A1080/2000]
[Am. Act A1123/2001]
Section 57
Payment for withdrawal
Unless otherwise provided to the contrary, payment in respect of any withdrawal authorized by the Board under this Act shall be in the manner as may be determined by the Board from time to time.
Section 57A
Limitation for a member of the Fund to dispute the accuracy of amount withdrawn or the validity of a withdrawal made
[Ins. Act A1300/2007]
Section 58
Payment of additional amount
[Am. Act A1080/2000; Sub. Act A1300/2007]
(1A) (Deleted by Act A1300/2007)
[Am. Act A1080/2000; Sub. Act A1300/2007]
[Ins. Act A1300/2007]
Section 58A
Amount withdrawn not to be utilised for other purpose
[Ins. Act A1080/2000]
PART VIA
TAKING UP OF INSURANCE POLICY BY MEMBER OF THE FUND
Section 58B
Taking up of insurance policy
[Ins. Act A1080/2000;]
[Am. Act A1123/2001]
PART VII
OFFENCES AND PROCEEDINGS
Section 59
Incorrect declaration, failure to furnish return or furnishing false documents
[Subs. Act A1300/2007]
[Ins. Act A1504/2016]
Section 59A
Court order
[Ins. Act A958/1996]
Where any person is found guilty of an offence under paragraph 59(1)(b), the court before which such person is found guilty shall order such person to furnish or produce any declaration, return, certificate or other document required by this Act or any regulations or rules thereunder to be furnished or produced.
Section 60
General penalty
Any person who contravenes any provision of this Act or any regulations or rules made thereunder shall be guilty of an offence and if no special penalty is expressly provided in this Act or the regulations or rules made thereunder shall, on conviction, be liable to imprisonment for a term not exceeding six months or to a fine not exceeding two thousand ringgit or to both.Section 61
Attempts, preparations, abetments and conspiracies punishable as offences
Any person who-
shall be guilty of such offence and shall be liable to the penalty provided for such offence.
Section 62
One trial for any number of offences
Notwithstanding the provisions of any written law to the contrary, an employer may be charged with and tried at one trial for any number of offences under subsection 43(2) and such offences shall, for the purpose of the law for the time being in force relating to criminal procedure, be deemed to form the same transaction.
Section 63
Court order
[Sub. Act A914/1995]
[Am. Act A1080/2000]
(1A) Where an employer is found guilty of an offence under subsection 47(2), the court before which the employer is found guilty shall order such employer to pay to the employee through the Fund any amount of the employee's wages which has been deducted for paying the employer's share together with any dividend payable and certified by an officer authorized by the Board to be due by the employer, prior to the date of such finding of guilt.
[Ins. Act A1300/2007]
[Am. Act A1300/2007]
[Sub. Act. A1080/2000; Am. Act A1300/2007]
[Sub. Act. A1080/2000; Am. Act A1300/2007]
[Sub. Act A1080/2000]
Section 64
Certificate of authorized officer of the Board to be evidence
[Sub. Act A1300/2007]
In any legal proceedings, a certificate in relation to a claim on contributions payable and duly certified by an authorized officer of the Board shall be prima facie evidence of such certificate having been made and of the truth of the contents thereof.
Section 65
Civil proceedings to recover contributions
[Am. Act A914/1995]
[Am. Act A1504/2016]
Section 66
Protection of contributions in execution proceeding or sale under security
[Am. Act A914/1995; Am. Act A1504/2016]
Section 67
Conduct of civil proceedings
Notwithstanding the provisions of any written law, but without prejudice to section 65, in any civil proceedings by or against the Board-
may, on behalf of the Board, institute, appear in and conduct such proceedings and may make and do all appearances, acts and applications in respect of such proceedings.
Section 69
Offences by body corporate
Where an offence under this Act or any regulations or rules made thereunder has been committed by a body corporate, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the body corporate, firm, society or other body of persons or was purporting to act in such capacity shall, as well as such body corporate, firm, society or other body of persons, be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.
Section 69A
Public Authorities Protection Act 1948
The Public Authorities Protection Act 1948 [Act 198] shall apply to any action, suit, prosecution or proceedings againts the Board, a member of the Board, a member of the Investment Panel, a member of a committee established by the Board, and any officer and servant of the Board in respect of any act, neglect or default done or committed by it or him, or any omission by it or him, in good faith in such capacity.
Section 70
Members of the Board, Investment Panel and officers deemed as public servants
Every member of the Board, the Investment Panel, officer and servant of the Board shall be deemed to be a public servant within the meaning of the Penal Code.PART VIIA
MEMBER OF THE FUND WHO IS NOT A MALAYSIAN CITIZEN
Section 70A
Application
This Part shall apply to each member of the Fund who is not a Malaysian citizen who elects to contribute on or after 1 August 1998.
[Ins. Act A1080/2000; Am. Act A1190/2003]
Section 70C
Withdrawal from the Fund
[Am. Act A1504/2016]
[Am. Act A1504/2016]
[Ins. Act A1080/2000; Am. Act A1504/2016]
[Ins. Act A1504/2016]
[Ins. Act A1504/2016]
Section 70D
Nomination
A member of the Fund who is not a Malaysian citizen is not authorized to make any nomination under this Act.
[Ins. Act A1080/2000]
Section 70E
Other provisions continue to apply
In addition to and not in derogation of the provisions under this Part, all other provisions under this Act except for sections 29A, 44A, 53A, 53B, 54 (other than subsection (6)), 55A (other than subsection (2)), 58 and 58B shall apply to a member of the Fund who is not a Malaysian citizen.
[Am. Act 1123/2001, Subs. Act A1300/2007; Am. Act A1504/2016]
Section 70F
Credit return
Notwithstanding section 70C, the Board may, in such manner as the Board may prescribe, return to a member of the Fund who is not a Malaysian citizen and who was liable to contribute during the period which commenced on 1 August 1998 and ended on 1 August 2001, all the amount standing to the credit of such member.
[Ins. Act A1190/2003]
Section 70G
Cessation of liability to contribute
"work permit" means permit issued under the provisions of any written law relating to immigration.
[Ins. Act A1300/2007]
Section 70H
Cessation of dividend payments and transfer to Registrar of Unclaimed Money
Notwithstanding subsection 50(2B) and section 51, no dividend shall be credited into the account of a member of the Fund who is not a Malaysian citizen if no contribution has been credited into his account after a period of three years from the date of the last contribution was credited, and the Board may transfer all sums of money standing to his account to the Registrar of Unclaimed Money after the expiration of such period.
PART VIII
POWER TO MAKE REGULATIONS AND RULES
Section 71
Powers of Minister to make regulations
The Minister may, on the recommendation of the Board, make regulations-
[Am. Act A958/1996]
Section 72
Powers of Minister to require other person to contribute and declare any payment or remuneration as wages
Notwithstanding anything in this Act or any other written law, the Minister may by notification in the Gazette-
[Ins. Act A914/1995]
Section 73
Powers of the Board to make rules
The Board may, in addition to the other duties imposed and powers conferred upon it under this Act, make rules-[Ins. Act A1504/2016]
[Am. Act A1504/2016]
[Am. Act A1080/2000]
[Ins. Act A958/1996]
[Ins. Act A1300/2007]
[Subs. Act A1080/2000]
Section 74
Powers of Minister to amend the Schedules
The Minister may, by order notified in the Gazette, amend, add to or vary any of the Schedules to this Act.PART IX
REPEAL AND TRANSITIONAL PROVISIONS
Section 75
Repeal of the Employees Provident Fund Act 1951
On the appointed day-Provided that the members of the EPF Board who immediately before the appointed day were appointed as members of the EPF Board shall on that day be members of the Board and shall be subject to all the provisions of this Act relating to such members and shall be deemed to have been appointed under this Act.
Section 76
Continuance of laws, etc.
Section 77
Transfer of powers, rights, liabilities and duties
Subject to the provisions of this Act, all powers, rights, privileges, duties, liabilities or obligations which immediately before the appointed day were those of the EPF Board shall as from that day devolve on the BoardSection 78
Transfer of property
Section 79
Existing contracts
Subject to the provisions of this Act, all deeds, bonds, agreements, instruments and working arrangements subsisting immediately before the appointed day and affecting any of the property transferred under section 78 shall be of full force and effect against or in favour of the Board and enforceable as fully and effectually as if, instead of the EPF Board, or any person acting on behalf of the EPF Board, the Board had been named therein or had been a party thereto.
Section 80
Continuance of criminal and civil proceedings
Section 81
Transfer of Fund
Subject to the provisions of this Act, all moneys standing in, and due to be paid to, the Fund set up under section 4 of the repealed Act shall on the appointed day be transferred to the Fund.Section 82
Continuance of officers and servants
Every person who immediately before the appointed day was employed as an officer or servant of the EPF Board shall on that day be deemed to be employed as such officer or servant, as the case may be, of the Board upon the same terms and conditions of service as those obtaining immediately before the appointed day.Section 83
Pending disciplinary proceedings
All disciplinary proceedings which, immediately before the appointed day, were pending against any officer or servant of the EPF Board on or after that date, may be continued against the officer or servant by the appropriate authority of the Board established by this Act.Section 84
Transfer of member of the Fund
Every employee who immediately before the appointed day was a member of the Fund set up under section 4 of the repealed Act shall on that date be a member of the Fund and subject to all the provisions of this Act relating to the member of the Fund.Section 85
Transfer of registration of employers
Every employer registered under the provisions of the repealed Act or the rules made thereunder shall be deemed to have been registered under this Act.Section 86
Prevention of anomalies
FIRST SCHEDULE
(Section 2)
PERSONS WHO ARE NOT EMPLOYEES
[Ins. Act A1300/ 2007]
SECOND SCHEDULE
DEFINITION OF “EMPLOYER”
THIRD SCHEDULE
The contribution rate for employees and employers can be referred in the Third Schedule, EPF Act 1991 as a guide. Employers must remit the employee's contribution share based on this schedule.
Note: The latest Adobe Acrobat Reader (version 8.0 at least) is required to to view, print or download the Third Schedule file.
EnquiryFIFTH SCHEDULE
(Subsection 58(1))
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS MADE UNDER SECTION 54(1)(a)
The additional amount payable is two thousand five hundred ringgit.
[Sub. Act A1080/2000; Am. P.U. (A) 227/2003.]
SIXTH SCHEDULE
(Subsection 58(2))
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS MADE UNDER SECTION 54(1)(c)
The additional amount payable is five thousand ringgit.
[Sub. Act A1080/2000; Am. P.U. (A) 227/2003.]
SEVENTH SCHEDULE
(Section 26C)
THE PROVISIONS APPLICABLE TO A CORPORATION ESTABLISHED BY THE BOARD
[Ins. Act A958/1996]
Nothing in this Act shall be construed to authorize the Board to establish any corporation for any purpose or object more extensive in scope than the purposes or objects for which the Board was constituted or as conferring on any corporation any right, duty, power or function which is not within the rights, duties, powers or functions of the Board under this Act.
Subject to the provisions of this Act, and of any regulations made under section 71, regulations made under paragraph 1 shall be binding on the corporation in respect of which they were made and shall have effect for all purposes under this Act.
The Board shall keep a register in the prescribed form of all corporations and such register together with copies of all regulations made under paragraph 1 shall be open to public inspection at such places and at such times as the Board may determine.
Every corporation shall be a body corporate by such name as the Board shall give to such corporation and shall have perpetual succession and a common seal and may sue and be sued in such name, and for the purpose of effecting the purposes and objects for which it was established, may enter into contracts and hold and deal in or with any movable or immovable property and may do all other matters and things incidental or appertaining to a body corporate not inconsistent with the provisions of this Act and subject to such restrictions or limitations as may be prescribed by the Board.
EIGHTH SCHEDULE
[Sections 53D and 53E]
ELECTION BY A MEMBER OF THE FUND TO TRANSFER HIS CONTRIBUTIONS
Transfer of contributions of a member of the Fund into the account of another member of the Fund who is or are his lawful wife or wives
(1) Criteria of a member of the Fund who elects to transfer his contributions |
(2) Criteria of a member of the Fund who receives the contributions transferred
|
(3) Rate of contributions to be transferred |
The member of the Fund—
|
The member of the Fund is a Malaysian citizen |
(2% / *9%) x the employee's contributions of the member of the Fund who elects to transfer such contributions. The total contributions which includes cents shall be rounded to the next ringgit |
[Ins. Act A1611/2019; Am. P.U. (A) 273/2020; Am. P.U. (A) 388/2020; Am. P.U. (A) 500/2021; Am. P.U. (A) 219/2022]
*NOTE—9% of rate of contributions which is amended by the Employees Provident Fund (Amendment of Eighth Schedule) (No. 2) Order 2020 [P.U. (A) 388/2020] has effect for the period from 1 January 2021 to 31 December 2021, is extended by the Employees Provident Fund (Amendment of Eighth Schedule) (No. 2) (Extension of Operation) Order 2021 [P.U. (A) 500/2021] has effect for the period from 1 January 2022 to 30 June 2022.
List of Amendments
Act 452
EMPLOYEES PROVIDENT FUND ACT 1991
LIST OF AMENDMENTS
Amending law | Short title | In force from |
P.U. (A) 551/92 - |
Employees Provident Fund (Amendment of Third Schedule) Order 1992 |
01/01/1993 |
Act A914 - |
Employees Provident Fund (Amendment) Act 1995 |
Section 26A (1)((a)-(c)) and (2 - 4), Section26B (b), Other sections except Section 24 - 01/08/1995, P.U. (B) 356/95 |
P.U. (A) 30/96 - |
Employees Provident Fund (Amendment of Third Schedule) Order 1996 |
01/01/1996 |
Act A958 - |
Employees Provident Fund (Amendment) Act 1996 |
31/10/1996, P.U. (B) 447/96 |
P.U. (A) 290/98 - |
Employees Provident Fund (Amendment of First Schedule and Third Schedule) Order 1998 |
01/08/1998 |
P.U. (A) 414/98 - |
Employees Provident Fund (Amendment of First Schedule and Third Schedule) (No. 2) Order 1998 |
01/08/1998 |
Act A1080 - |
Employees Provident Fund (Amendment) Act 2000 |
01/07/2000; except paragraph 54(6)(g): 01/04/2000 |
P.U. (A) 135/2001 - |
Employees Provident Fund (Amendment of Third Schedule) Order 2001 |
01/04/2001 until 31/03/2002 |
Act A1123 - |
Employees Provident Fund (Amendment) Act 2001 |
Paragraph 5(b) & Section 8-9 01/07/2000; Paragraph 5(a) and (e) & Section 6-7 01/01-2001 |
Act 1190 - |
Employees Provident Fund (Amendment) Act 2003 |
01/08/2001 except Section 2 - 19/08/2002 |
P.U. (A) 171/2003 - |
Employees Provident Fund (Amendment of Third Schedule) Order 2003 |
01/06/2003 until 31/05/2004 |
P.U. (A) 227/2003 - |
Employees Provident Fund (Amendment of Fifth and Sixth Schedules) Order 2003 |
26/11/2002 |
P.U. (A) 178/2004- |
Employees Provident Fund (Amendment of Third Schedule) Order 2004 |
01/06/2004 |
Act A1300- |
Employees Provident Fund (Amendment) Act 2007 |
01/09/2007; 01/11/2007; 01/02/2008 ; paragraph 16(b), sections 20, 21, paragraphs 23(a), (d) and (e), sections 27, 33, 37, 38 and 39 [P.U.(B) 52/2008] 01/07/2008; [P.U.(B) 264/2008] |
P.U.(A) 467/2008- |
Employees Provident Fund (Amendment of Third Schedule) Order 2008 |
01/01/2009 until 31/12/2010 |
P.U.(A) 479/2010- |
Employees Provident Fund (Amendment of Third Schedule) Order 2010 |
01/01/2010 |
P.U. (A) 425/2011- |
Employees Provident Fund (Amendment of Third Schedule) Order 2011 |
01/01/2012 |
P.U.(A) 498/2012- |
Employees Provident Fund (Addition and Modification To The Purposes For Withdrawal Under Subsection 54(6)) Order 2012 |
01/01/2013 |
P.U.(A) 251/2013- |
Employees Provident Fund (Amendment of Third Schedule) Order 2011 |
01/08/2013 |
Act A1504- |
Employees Provident Fund (Amendment) Act 2016 |
- Sections 2, 4, 12, 16, 19, 23, paragraphs 24(b) and (c) of the Act comes into operation on 01/04/2016 [P.U. (B) 136/2016] - Sections 3, 5, 7, 8, 9, 10, 17 and 18, and paragraph 24(a) of the Act comes into operation on 01/08/2016 [P.U. (B) 320/2016] -Sections 11, 13, 15, 20 and 21 of the Act comes into operation on 01/01/2017 [P.U. (B) 507/2016] |
P.U. (A) 21/20016- |
Employees Provident Fund (Amendment of Third Schedule) Order 2016 |
01/03/2016 until 31/12/2017 |
P.U. (A) 430/2017- |
Employees Provident Fund (Amendment of Third Schedule) Order 2017 |
1-1-2018 until 31-12-2018 |
P.U. (A) 370/2018- |
Employees Provident Fund (Amendment of Third Schedule) Order 2018 |
1-1-2019 |
Act A1611 |
Employees Provident Fund (Amendment) Act 2019 |
15-03-2020 except sections 6, 8 and 11 of the Act [P.U. (B) 158/2020] Sections 6, 8, and 11 of the Act comes into operation on 1-10-2020 [P.U. (B) 468/2020] |
P.U. (A) 96/2020 |
Employees Provident Fund (Amendment of Third Schedule) Order 2020 |
1-4-2020 until 31-12-2020 |
P.U. (A) 135/2020 |
Employees Provident Fund (Addition and Modification To The Purposes For Withdrawal Under Subsection 54(6)) Order 2020 |
1-4-2020 |
P.U. (A) 273/2020 |
Employees Provident Fund (Amendment of Eighth Schedule) Order 2020 |
1-10-2020 until 31-12-2020 |
P.U. (A) 387/2020 |
Employees Provident Fund (Amendment of Third Schedule) (No.2) Order 2020 |
1-1-2021 until 31-12-2021 |
P.U. (A) 388/2020 |
Employees Provident Fund (Amendment of Eighth Schedule) (No.2) Order 2020 |
1-1-2021 until 31-12-2021 |
P.U. (A) 389/2020 |
Employees Provident Fund (Addition and Modification To The Purposes For Withdrawal Under Subsection 54(6)) (No. 2) Order 2020 |
1-1-2021 |
P.U. (A) 177/2021 | Employees Provident Fund (Modification To The Purposes For Withdrawal Under Subsection 54(6)) Order 2021 | 1-5-2021 |
P.U. (A) 253/2021 | Employees Provident Fund (Modification To The Purposes For Withdrawal Under Subsection 54(6)) (No. 2) Order 2021 | 8-6-2021 |
P.U. (A) 306/2021 | Employees Provident Fund (Addition and Modification To The Purpose For Withdrawal Under Subsection 54(6)) Order 2021 | 15-7-2021 |
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