Contribution For Non-Malaysian Citizen Employees
Who Is Liable To Contribute
| Employer | Employee |
|---|---|
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*According to Section 3 of the Workmen's Compensation Act 1952, 'domestic servants' are individuals who work as, among others: Maids, Cooks, Gardeners, Cleaners, Babysitters, Drivers and others.
What You Need To Know
Employers are only required to register and contribute for their non-Malaysian citizen employees starting 1 October 2025.
Quick Links
- Managing Non-Malaysian Citizen Employees In e-Payroll Registration & Error Handling
- Managing Non-Malaysian Citizen Employees In i-Akaun (Employer) Verification, Registration & Contributions
- Guide For Non-Malaysian Citizen Members: i-Akaun (Member) Registration & OTP Activation
- Akaun Fleksibel Withdrawal
Contribution Rate
When And What To Contribute
Employers must pay contributions for a particular month's wages on or before the 15th of the following month.
Example:
Salary for October 2025
Therefore, the Contribution Month is November 2025 and it has to be paid either before or on 15 November 2025.
The employer needs to pay both the employees’ and the employer’s share to the EPF. Employers may deduct the employee’s share from their salary. EPF Contributions must be paid in only ringgit denominations and without any cent value.
Frequently Asked Questions
Employer
1. What is the purpose of mandating EPF contributions for non-Malaysian citizen employees?
The purpose of mandating EPF contributions for non-Malaysian citizen employees is to provide access to social protection for all employees in Malaysia, regardless of nationality, in line with international social security standards, thereby fostering greater equity and fairness in the labour market.
2. When will mandatory EPF contributions for non-Malaysian citizen employees commence?
Mandatory contributions will take effect starting from the October 2025 salary. The first contribution payment must be made no later than 15 November 2025.
3. Where can employers get more information on mandatory EPF contributions for non-Malaysian citizen employees?
Employers may refer to the following channels for more information:
a. EPF website
b. EPF Contact Management Centre
4. Are non-Malaysian citizen employees subject to the Minimum Wages Order?
Enforcement of compliance with the Minimum Wages Order falls under the Ministry of Human Resources (KESUMA). However, for EPF contribution purposes, the contribution amount for non-Malaysian citizen employees (excluding domestic helpers) must be calculated based on at least the minimum wage rate prescribed under the prevailing Minimum Wages Order.
5. Where can employers register with the EPF?
Employers can register with the EPF through the following channels:
a. Online via the EPF website for companies registered under the Companies Commission of Malaysia (SSM), except for Limited Liability Partnerships (LLP). Online registration is subject to terms and conditions.
b. In person at any nearest EPF office.
6. Do employers who employ non-Malaysian citizen employees have to register with the EPF?
Yes, employers who hire non-Malaysian citizen employees with a valid pass and obtained approval from the Immigration Department of Malaysia to work are required to register and pay contributions for such employees.
However, employers hiring domestic servants are exempted from mandatory contributions. While not compulsory, domestic servants and their employers may opt to contribute.
Note: According to Section 3 of the Workmen's Compensation Act 1952, 'Domestic servants' are individuals who work as, among others: Maid, Cook, Gardener, Cleaner, Babysitter, Driver and others
7. If an employer hires both Malaysian and non-Malaysian citizen employees, does the employer need to submit a new employer registration?
Employers DO NOT NEED to submit a new employer registration and can use their existing employer number.
8. When must employers register and start contributing for non-Malaysian citizen employees, and how can employers check the automatic (direct) registration status of their non-Malaysian citizen employees?
Employers are required to register and contribute for non-Malaysian citizen employees starting from the October 2025 wages.
In line with this implementation, EPF has enhanced the registration process through automatic (direct) registration. Employers will receive a physical notice on the automatic registration status of their non-Malaysian citizen employees, sent to the employer’s address registered with the Immigration Department of Malaysia (JIM).
Distribution of these notices began on 20 September 2025.
9. What actions must employers take after receiving notices regarding their employee's successful automatic registration?
For employers who have received notices regarding their employee's successful automatic registration, the following action is required:
1. Schedule an appointment via the link provided in the notice received
2. Ensure the relevant employees attend their scheduled appointments at the EPF office from January 2026 to update personal information and complete thumbprint verification
10. What actions must employers take after receiving notices regarding their employee's unsuccessful automatic registration?
For employers who have received notices regarding their employee's unsuccessful automatic registration, the following action is required:
1. Schedule an appointment via the link provided in the notice received, no later than seven (7) days from the notice date
2. Ensure the relevant employees attend their scheduled appointments at the EPF office and register as a member
11. What types of passes are subject to EPF contributions and are required to contribute for non-Malaysian citizen employees?
Non-Malaysian citizen employees who have been employed by an employer starting from the October 2025 salary and hold one of the following types of passes are required to contribute to the EPF:
i. Visitor's Pass (Foreign Workers except Foreign Domestic Helpers)
ii. Employment Pass
iii. Professional Visitor Pass
iv. Student Pass
v. Residence Pass
vi. Long-Term Social Visit Pass
Note:
a. The obligation to contribute applies to non-Malaysian citizen employees who have been employed by an employer and receive wages in the form of money starting from the October 2025 salary.
b. Work permission for Professional Visitor Pass (Specialized) and Student Pass must be obtained in advance from the Immigration Department of Malaysia.
12. What happens if a non-Malaysian citizen employee’s passport number changes (e.g. after renewal)?
For Visitor’s Pass – Temporary Employment (PLKS) and Employment Pass holders, new passport details are automatically updated based on records from the Immigration Department of Malaysia.
For holders of other passes, the latest passport and pass details must be updated at the nearest EPF office.
Employees and employers should ensure that information is kept up to date. Employers must also use the latest passport number in all payroll records and when making contribution payments.
13. What is an Employer to a Non-Domiciled Employee?
An Employer to a Non-Domiciled Employee refers to an individual employer who is a Malaysian citizen or Permanent Resident and has obtained approval from the Ministry of Home Affairs (MOHA) to employ non-Malaysian citizen employees.
14. What are the registration requirements with the EPF for Employer to a Non-Domiciled Employee?
The criteria to register as an Employer to a Non-Domiciled Employee are:
1. The employer must be an individual Malaysian citizen or Permanent Resident who is not registered with any business or organization in Malaysia.
2. Hold a valid approval letter from the One Stop Centre for Foreign Workers Management of the Ministry of Home Affairs (OSC KDN) has been obtained and is still valid.
3. Employ non-Malaysian citizen employee with a valid PLKS, except Domestic Servants
4. The employer’s name in KWSP 1 must match the name stated in the PLKS.
15. What documents are required for registration of Employer to a Non-Domiciled Employee?
The required documents for registration of Employer to a Non-Domiciled Employee are:
1. Employer Registration Form (KWSP 1)
2. Copy of employer’s identification card
3. Copy of the non-Malaysian citizen employee’s work pass
4. Copy of approval letter from One Stop Centre for Foreign Workers Management (OSC KDN)
16. Where can the registration of Employer to Non-Domiciled Employee be done?
Employer to a Non-Domiciled Employee can register in person at any nearest EPF office.
17. Can a representative register on behalf of Employer to a Non-Domiciled Employee?
No. A thumbprint verification is required for the registration of Employer to a Non-Domiciled Employee.
18. If Employer to a Non-Domiciled Employee want to contribute for a domestic servant, do they need to register again?
Not required. The employer may use the existing EPF number. However, the domestic servant must submit the Domestic Servant Notice Of Election To EPF & Employer (KWSP 16) to confirm the election to contribute to EPF.
19. If an employer is already registered as an Employer of Domestic Servant, do they need to register again as an Employer to a Non-Domiciled Employee when they start employing non-Malaysian citizen employees who meet the registration requirements?
Yes. The employer must resubmit KWSP 1 together with the required supporting documents for registration as an Employer to a Non-Domiciled Employee.
20. What is the minimum and maximum age limit for non-Malaysian citizen employees to contribute to EPF?
Minimum age: 14 years old
Maximum Age: 75 years old
21. What are the criteria that determine the mandatory EPF contribution for non-Malaysian citizen employees?
EPF contributions will be mandatory starting from wages for October 2025, provided all the following criteria are met:
1. The employer is registered/incorporated in Malaysia
2. The employee holds a valid passport and work pass
3. The individual is employed under a contract of service or apprenticeship
4. Wages are paid in the form of money
5. The employee has not yet reached 75 years old
22. What are the employer and employee contribution rates for non-Malaysian citizen members upon the enforcement of mandatory contributions?
The contribution rate for non-Malaysian citizen employees, effective from October 2025, are as follows:
| Non-Malaysian citizen employees category |
Contribution Rate starting from October 2025 | |
|---|---|---|
| Less than 60 years old |
Has attained 60 years old |
|
| Non-Malaysian citizen employees who are permanent residents in Malaysia | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | EM: 2%, EP: 2% |
EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
23. How is the EPF contribution for non-Malaysian employees under the coverage expansion initiative calculated?
The contribution calculation for non-Malaysian citizen employees will be based on the Third Schedule (Part F), which has been introduced and updated specifically for non-Malaysian citizen employees.
This schedule uses a direct calculation method with a fixed rate of 2% employer share and 2% employee share.
Calculation Sample:
Monthly wages = RM1,751.00
Calculation of employer’s and employee’s share
Employer’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
Employee’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
24. Are non-Malaysian citizen employees employed by Embassies, High Commissions, Consulates or foreign Governments required to contribute to the EPF?
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 classified as an employer, unless specified by the Minister through a notification in the Gazette. Accordingly, employees engaged by employers as outlined in the Second Schedule, whether Malaysian citizens or non-citizens, are not required to contribute to the EPF.
25. Are non-Malaysian citizen employees who are engaged under short-term contracts (less than 3 months), part-time employment or casual employment subject to EPF contributions?
Yes. As long as they are legally employed in Malaysia and receive wages, they remain subject to mandatory EPF contributions.
26. Where can employers make EPF contribution payments?
Employers can make EPF contribution payments through the following channels:
1. i-Akaun (Employer)
2. Internet banking
3. Bank agent counters (MBB, RHB, BSN, PBB)
4. EPF office
Note: EPF offices only accept payments for outstanding contributions.
27. When does the mandatory contribution obligation for non-Malaysian employees cease?
The mandatory contribution obligation will cease under any of the following circumstances:
i. In the month of the non-Malaysian citizen employee’s death,
ii. When the non-Malaysian citizen employee reaches the age of 75,
iii. Two (2) months before the expiry of the work pass, if there is no extension,
iv. Two (2) months before the expiry of the extended work pass.
28. Do payroll systems need to be updated in line with the mandatory EPF contribution implementation for non-Malaysian citizen employees?
Yes. Payroll systems must be updated to record non-Malaysian citizen employee information and to calculate EPF contributions based on the required rates; 2% for the employee’s share and 2% for the employer’s share.
For users of KWSP’s e-Payroll system, enhancements are currently being made to support the implementation of mandatory EPF contributions for non-Malaysian citizen employees.
29. What actions should be taken if a non-Malaysian citizen employee resigns, absconds, or transfers to another employer?
If a non-Malaysian citizen employee resigns, absconds, or transfer to another employer:
- The employer must immediately notify the Immigration Department of Malaysia (JIM) to obtain further advice and instructions regarding the employee’s work pass status.
- The employer is required to fulfill their contribution obligation by ensuring EPF contributions are paid up to the last month the employee was in service.
Member
1. What is the purpose of making EPF contributions mandatory for non-Malaysian citizen employees?
The purpose of mandating EPF contributions for non-Malaysian citizen employees is to provide access to social protection for all employees in Malaysia, regardless of nationality, in line with international social security standards, thereby fostering greater equity and fairness in the labour market.
2. What facilities and benefits will non-Malaysian citizen employees be entitled to following the implementation of this mandatory contribution?
Following the implementation of this mandatory contribution, non-Malaysian citizen employees who contribute to the EPF will be entitled to receive various EPF facilities and benefits, according to the terms and conditions set by the EPF.
| Partial Withdrawal | Full Withdrawal | Voluntary Contribution | Other Facilities / Benefits |
|---|---|---|---|
Note: The Age 55 & 60 Partial Withdrawal are only available from June 2026. |
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3. Can non-Malaysian members elect for Simpanan Shariah?
Yes. Non-Malaysian members have the option to elect for Simpanan Shariah.
4. Are non-Malaysian members eligible to register for i-Saraan?
No, non-Malaysian members are not eligible to register for i-Saraan, as it was introduced specifically for Malaysian members only.
5. When will mandatory EPF contributions for non-Malaysian employees be implemented?
The implementation of mandatory EPF contributions for non-Malaysian citizen employees will take effect starting from the October 2025 salary.
6. Are employees who are Malaysian Permanent Residents (PR) subject to the proposed mandatory 2% EPF contribution for non-Malaysian citizen employees?
No, employees who are Malaysian Permanent Residents (PR) are not included in the proposed implementation of the mandatory 2% EPF contributions for non-Malaysian citizens. This is because, if they are employed under a contract of service or apprenticeship with any employer, they are already required to contribute to the EPF at the same contribution rate as Malaysian citizens.
7. Are non-Malaysian citizen employees eligible to receive the EPF annual dividend?
Yes. All EPF members, including non-Malaysians citizen, are eligible to receive the annual dividend declared by the EPF.
8. Are non-Malaysian citizen employees aged over 75 required to register as EPF members?
Non-Malaysian citizen employees over the age of 75 are not required to register as EPF members or make contributions, in line with the current EPF policy.
9. Where can non-Malaysian citizen employees verify their EPF membership registration?
Registration can be verified through the following channels:
i. i-Akaun (Employer) - Verification by employers from 1 October 2025
ii. EPF offices - Verification by members at any EPF offices
10. Can employers register non-Malaysian citizen employees through the i-Akaun (Employer)?
Yes. Employers can register non-Malaysian citizen employees through the i-Akaun (Employer) starting from 1 October 2025 according to the terms and conditions set by the EPF. However, under certain circumstances, the non-Malaysian citizen employees will be required to be present at the EPF office to complete the member registration process.
11. What is the method of registration for non-Malaysian workers?
For non-Malaysian citizen employees (excluding the domestic sector), the EPF will facilitate and enhance the member registration process through Direct Registration (DR) without requiring employers to be present at EPF offices. This applies only to holders of the Visitor’s Pass – Temporary Employment (PLKS) and the Employment Pass (PP).
Note: Employers may also request an appointment for member registration through the designated channel provided.
12. What are the member registration channels for non-Malaysian citizen employees?
The following are the member registration channels for non-Malaysian citizen employees:
i. Direct Registration (DR) (starting October 2025)*
ii. i-Akaun (Employer) (starting October 2025)
iii. Self-Service Terminal (SST) (starting October 2025)*
iv. EPF offices
Note: *For holders of the Visitor’s Pass – Temporary Employment (PLKS) and the Employment Pass (PP), subject to the terms and conditions.
13. What is meant by Direct Registration (DR)?
Direct Registration (DR) is the process of registering non-Malaysian citizen employees as EPF members through database integration with the Immigration Department of Malaysia (JIM). Through this integration, members’ identities can be verified based on passport and valid work pass information approved by JIM, enabling the registration process to be carried out digitally and more efficiently.
14. Does Direct Registration (DR) involve all non-Malaysian citizen employees in Malaysia?
Direct Registration (DR) involves non-Malaysian citizen employees who hold an Employment Pass or a Temporary Employment Pass (PLKS) that is still valid, subject to the terms and eligibility set by the EPF.
Note: Domestic helpers are not included.
15. Can non-Malaysian citizen employees who have not registered as EPF members sign up for a KWSP i-Akaun?
Non-Malaysian citizen employees who have not registered as EPF members must register as members prior to registering for the KWSP i-Akaun facility.
16. Do non-Malaysian workers need to be physically present at an EPF office to register for the KWSP i-Akaun, or can the registration be done online?
At present, registered EPF members are required to visit an EPF office to register for the i-Akaun. However, EPF is working towards simplifying and enhancing the i-Akaun registration process to allow online registration without requiring members to be physically attend at an EPF office. More information will be updated from time to time.
17. If a non-Malaysian citizen member has made a Leaving Country Withdrawal, can they use their existing EPF membership number or must they register for a new one upon returning to work in Malaysia?
According to current procedures, if a non-Malaysian citizen member has completed a Leaving Country Withdrawal and the payment has been successfully credited to the member’s bank account, the EPF membership account will be terminated/closed. Therefore, the individual must register as a new member should they return to work in Malaysia.
18. Are non-Malaysian citizen members allowed to make nominations?
Yes, only non-Malaysian citizen employees who registered as EPF members before 1 August 1998 are permitted to make nominations.
19. Is an expired work permit considered a valid supporting document for registration?
An expired work permit is not valid and cannot be used as a supporting document for registration. Only work permits or identification documents that are still active and valid will be accepted.
20. Who are the non-Malaysian citizen employees required to contribute to the EPF?
Mandatory contributions are expanded to include all non-Malaysian citizen employees working in Malaysia (excluding domestic workers), who have a valid passport and a pass permitting them to work, as issued by the Immigration Department of Malaysia.
21. What is the statutory contribution rate applicable to non-Malaysian citizen members and their employers?
The statutory contribution rate for non-Malaysian citizen employees who are not permanent residents in Malaysia is 2% for the employee's share and 2% for the employer's share, subject to revision from time to time.
22. What actions are required of non-Malaysian citizen members should they wish to maintain the employee’s contribution rate at 11% or opt to contribute more than the statutory rate?
To maintain the 11% employee contribution rate or iTopup after the effective date, members must:
i. Complete Form KWSP 17A (AHL) or KWSP 18A (AHL) - Permohonan Pendaftaran / Pembatalan Mencarum Melebihi Kadar Berkanun (Syer Pekerja), which is available on the official EPF website.
ii. Submit the completed form to their employer, who is then responsible for entering the employee’s application details via the i-Akaun (Employer) system. Employers are advised to refer to the Guide for Application to Contribute Above the Statutory Rate (VE) via i-Akaun (Employer) for further instructions.
iii. Retain the completed form for record-keeping purposes. It does not need to be submitted to EPF.
The form can be downloaded here: Borang Permohonan Pendaftaran / Pembatalan Mencarum Melebihi Kadar Berkanun (Syer Pekerja) KWSP 17A/18A (AHL).
23. What are the employer and employee contribution rates for non-Malaysian citizen members upon the enforcement of mandatory contributions?
The contribution rates for non-Malaysian citizen employees starting from October 2025 are as follows:
| Non-Malaysian citizen employee category |
Contribution Rate starting from October 2025 | |
|---|---|---|
| Less than 60 years old |
Has attained 60 years old |
|
| Non-Malaysian citizen employees who are permanent residents in Malaysia | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | EM: 2%, EP: 2% |
EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
24. How is the total contributions amount payable by the employer for non-Malaysian citizen employees calculated?
The EPF contribution rate for non-Malaysian citizen employees on the current monthly wages is as follows:
Employer’s Share: 2%
Employee’s Share: 2%
The calculation method is as follows:
| Current Month Wage | Employer's Share Calculation | Employee's Share Calculation | Total Contribution |
|---|---|---|---|
| RM1,751.00 | = Wages x Contribution Rate |
= Wages x Contribution Rate = RM1,751 x 2% = RM35.02 = RM36 (rounded up to the next ringgit) |
RM72.00 |
Note: If the calculated contribution amount includes cents, the amount must be rounded up to the next ringgit.
25. How is the EPF contribution for non-Malaysian members under the coverage expansion initiative calculated?
No. The contribution calculation for non-Malaysian citizen members will be based on the Third Schedule (Part F), which will be introduced and updated specifically for non-Malaysian citizen employees. This schedule adopts a direct calculation method, using a fixed rate of 2% for the employer’s share and 2% for the employee’s share.
26. Are non-Malaysian citizen employees employed by Embassies, High Commissions, Consulates or foreign Governments required to contribute to the EPF?
In accordance with the provisions under the Second Schedule of the EPF Act 1991, any Embassy, High Commission, Consulate, or any other Government is not classified as an employer, unless specified by the Minister through a notification in the Gazette. Accordingly, employees engaged by employers as outlined in the Second Schedule, whether Malaysian citizens or non-citizens, are not required to contribute to the EPF.
27. If non-Malaysian citizen employees have opted to contribute prior to 1 October 2025, what actions are required of the employees and employers following the implementation of this policy?
For non-Malaysian citizen members who have opted to contribute prior to 1 October 2025, the following actions must be taken:
i. These members are not required to submit a new registration application and may continue to use their existing EPF membership number for all transactions.
ii. Employers must contribute for these employees at a rate of 2% each for the employer’s and employee’s share, effective from the October 2025 salary cycle.
Note: If a non-Malaysian citizen member wishes to maintain the employee contribution rate of 11% after the effective date of the new rate, please refer to Question No. 22.
28. Are non-Malaysian citizen members permitted to make Self Contributions?
Non-Malaysian citizen members are not eligible to make Self Contribution as this option is only available to Malaysian citizens.
29. Are the dividends for non-Malaysian EPF members the same as those for Malaysian EPF members?
Yes. Non-Malaysian EPF members are entitled to receive annual dividends at the same rate as Malaysian members. However, the dividend rate depends on the member’s savings option — either Simpanan Shariah or Simpanan Konvensional.
30. Can the savings of non-Malaysian citizen members that have been transferred to the Unclaimed Monies Management Division (BWTD) be reinstated into the EPF account?
No. If the savings of a non-Malaysian citizen member have been transferred to BWTD, the member or their next of kin is advised to liaise directly with BWTD.No. If the savings of a non-Malaysian citizen member have been transferred to BWTD, the member or their next of kin is advised to liaise directly with BWTD.
31. Are non-Malaysian citizen employees engaged on a temporary or short-term contract still required to contribute to the EPF?
Yes, as long as they are legally employed in Malaysia and receive a salary, they are subjected to mandatory EPF contributions.
32. Can non-Malaysian citizen members make withdrawals via KWSP i-Akaun?
Non-Malaysian members may now apply for Akaun Fleksibel Withdrawal through the KWSP i-Akaun app and i-Akaun (Member) web portal for amounts below RM3,000, effective 14 November 2025.
For other types of withdrawals, applications must still be made at EPF offices, subject to the applicable terms and procedures.
33. What is the difference between a full withdrawal and a partial withdrawal?
A full withdrawal allows non-Malaysian citizen members to withdraw the entire balance from their Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel, subject to the applicable conditions. In contrast, a partial withdrawal refers only to withdrawals from the Akaun Sejahtera and Akaun Fleksibel and does not include the Akaun Persaraan.
| Full Withdrawal | Partial Withdrawal |
|---|---|
i. Death Withdrawal (except for death ii. Incapacitation Withdrawal (except incapacitation benefit) iii. Leaving the Country Withdrawal iv. Age 55 & 60 Withdrawals |
i. Akaun Fleksibel Withdrawal ii. Housing Withdrawal iii. Health Withdrawal iv. Age 50 Withdrawal v. Education Withdrawal vi. More than RM1 Million+ Withdrawal |
34. What types of withdrawals can be made by non-Malaysian citizen employees who are employed for less than the valid duration of their work permit?
Non-Malaysian citizen employee who are employed for less than the valid duration of their work permit may apply for Leaving The Country Withdrawal, subject to the current terms and procedures set by EPF. However, if the member has reached the age of 60, it is recommended that they apply for the Full Withdrawal at Age 60 instead.
35. If non-Malaysian citizen members’ work permits are expiring and they will not be continuing employment, when should they apply for the Leaving Country Withdrawal?
Non-Malaysian citizen members may apply for the Leaving Country Withdrawal within two (2) months prior to the expiry of their work permit.
36. What is the withdrawal procedure if a non-Malaysian citizen member passes away?
If a non-Malaysian citizen member passes away, the next of kin may apply for a Death Withdrawal Without Nomination to claim the member’s full EPF savings. The applicant must submit the required forms and supporting documents in accordance with EPF’s prevailing terms and procedures.
37. If the next of kin cannot be present to submit the Death Withdrawal application, can the employer apply on their behalf?
Yes. An employer may act as a representative to submit the application on behalf of the member’s immediate next of kin. However, all supporting documents must be duly certified by an authorised certifying officer.
38. What types of withdrawals can non-Malaysian citizen member apply for through SST?
Effective 13 June 2026, non-Malaysian citizen member are allowed to submit applications for Leaving The Country Withdrawal through SST. The withdrawal application facility via SST for other withdrawal types will be enhanced and expanded from time to time, subject to EPF’s implementation plans and the applicable procedures and requirements.
39. What documents are required for Leaving The Country Withdrawal application via SST and counter?
The main documents required for Leaving The Country Withdrawal application via SST and counter are as follows:
- For Employment Pass holders, members must submit
a. A copy of a valid passport clearly showing the name and passport number AND one of the following documents below:
b. Cancellation of work pass from the Immigration Department of Malaysia; or
c. Letter of resignation / contract termination from the employer; or
d. Income Tax Clearance Letter / Statement
- For Temporary Employment Visit Pass (PLKS) holders, members must submit the following documents:
a. A copy of a valid passport clearly showing the name and passport number
b. Check-out memo from the Immigration Department of Malaysia.
Additional documents are based on the Document Checklist on the Leaving The Country Withdrawal form.
Applications are subject to document review and current procedures set by the EPF.
Frequently Asked Question
1. What is the purpose of mandating EPF contributions for non-Malaysian citizen employees?
The purpose of mandating EPF contributions for non-Malaysian citizen employees is to provide access to social protection for all employees in Malaysia, regardless of nationality, in line with international social security standards, thereby fostering greater equity and fairness in the labour market.
2. When will mandatory EPF contributions for non-Malaysian citizen employees commence?
Mandatory contributions will take effect starting from the October 2025 salary. The first contribution payment must be made no later than 15 November 2025.
3. Where can employers get more information on mandatory EPF contributions for non-Malaysian citizen employees?
Employers may refer to the following channels for more information:
a. EPF website
b. EPF Contact Management Centre
4. Are non-Malaysian citizen employees subject to the Minimum Wages Order?
Enforcement of compliance with the Minimum Wages Order falls under the Ministry of Human Resources (KESUMA). However, for EPF contribution purposes, the contribution amount for non-Malaysian citizen employees (excluding domestic helpers) must be calculated based on at least the minimum wage rate prescribed under the prevailing Minimum Wages Order.
Frequently Asked Question
5. Where can employers register with the EPF?
Employers can register with the EPF through the following channels:
a. Online via the EPF website for companies registered under the Companies Commission of Malaysia (SSM), except for Limited Liability Partnerships (LLP). Online registration is subject to terms and conditions.
b. In person at any nearest EPF office.
6. Do employers who employ non-Malaysian citizen employees have to register with the EPF?
Yes, employers who hire non-Malaysian citizen employees with a valid pass and obtained approval from the Immigration Department of Malaysia to work are required to register and pay contributions for such employees.
However, employers hiring domestic servants are exempted from mandatory contributions. While not compulsory, domestic servants and their employers may opt to contribute.
Note: According to Section 3 of the Workmen's Compensation Act 1952, 'Domestic servants' are individuals who work as, among others: Maid, Cook, Gardener, Cleaner, Babysitter, Driver and others
7. If an employer hires both Malaysian and non-Malaysian citizen employees, does the employer need to submit a new employer registration?
Employers DO NOT NEED to submit a new employer registration and can use their existing employer number.
8. When must employers register and start contributing for non-Malaysian citizen employees, and how can employers check the automatic (direct) registration status of their non-Malaysian citizen employees?
Employers are required to register and contribute for non-Malaysian citizen employees starting from the October 2025 wages.
In line with this implementation, EPF has enhanced the registration process through automatic (direct) registration. Employers will receive a physical notice on the automatic registration status of their non-Malaysian citizen employees, sent to the employer’s address registered with the Immigration Department of Malaysia (JIM).
Distribution of these notices began on 20 September 2025.
9. What actions must employers take after receiving notices regarding their employee's successful automatic registration?
For employers who have received notices regarding their employee's successful automatic registration, the following action is required:
1. Schedule an appointment via the link provided in the notice received
2. Ensure the relevant employees attend their scheduled appointments at the EPF office from January 2026 to update personal information and complete thumbprint verification
10. What actions must employers take after receiving notices regarding their employee's unsuccessful automatic registration?
For employers who have received notices regarding their employee's unsuccessful automatic registration, the following action is required:
1. Schedule an appointment via the link provided in the notice received, no later than seven (7) days from the notice date
2. Ensure the relevant employees attend their scheduled appointments at the EPF office and register as a member
11. What types of passes are subject to EPF contributions and are required to contribute for non-Malaysian citizen employees?
Non-Malaysian citizen employees who have been employed by an employer starting from the October 2025 salary and hold one of the following types of passes are required to contribute to the EPF:
i. Visitor's Pass (Foreign Workers except Foreign Domestic Helpers)
ii. Employment Pass
iii. Professional Visitor Pass
iv. Student Pass
v. Residence Pass
vi. Long-Term Social Visit Pass
Note:
a. The obligation to contribute applies to non-Malaysian citizen employees who have been employed by an employer and receive wages in the form of money starting from the October 2025 salary.
b. Work permission for Professional Visitor Pass (Specialized) and Student Pass must be obtained in advance from the Immigration Department of Malaysia.
12. What happens if a non-Malaysian citizen employee’s passport number changes (e.g. after renewal)?
For Visitor’s Pass – Temporary Employment (PLKS) and Employment Pass holders, new passport details are automatically updated based on records from the Immigration Department of Malaysia.
For holders of other passes, the latest passport and pass details must be updated at the nearest EPF office.
Employees and employers should ensure that information is kept up to date. Employers must also use the latest passport number in all payroll records and when making contribution payments.
13. What is an Employer to a Non-Domiciled Employee?
An Employer to a Non-Domiciled Employee refers to an individual employer who is a Malaysian citizen or Permanent Resident and has obtained approval from the Ministry of Home Affairs (MOHA) to employ non-Malaysian citizen employees.
14. What are the registration requirements with the EPF for Employer to a Non-Domiciled Employee?
The criteria to register as an Employer to a Non-Domiciled Employee are:
1. The employer must be an individual Malaysian citizen or Permanent Resident who is not registered with any business or organization in Malaysia.
2. Hold a valid approval letter from the One Stop Centre for Foreign Workers Management of the Ministry of Home Affairs (OSC KDN) has been obtained and is still valid.
3. Employ non-Malaysian citizen employee with a valid PLKS, except Domestic Servants
4. The employer’s name in KWSP 1 must match the name stated in the PLKS.
15. What documents are required for registration of Employer to a Non-Domiciled Employee?
The required documents for registration of Employer to a Non-Domiciled Employee are:
1. Employer Registration Form (KWSP 1)
2. Copy of employer’s identification card
3. Copy of the non-Malaysian citizen employee’s work pass
4. Copy of approval letter from One Stop Centre for Foreign Workers Management (OSC KDN)
16. Where can the registration of Employer to Non-Domiciled Employee be done?
Employer to a Non-Domiciled Employee can register in person at any nearest EPF office.
17. Can a representative register on behalf of Employer to a Non-Domiciled Employee?
No. A thumbprint verification is required for the registration of Employer to a Non-Domiciled Employee.
18. If Employer to a Non-Domiciled Employee want to contribute for a domestic servant, do they need to register again?
Not required. The employer may use the existing EPF number. However, the domestic servant must submit the Domestic Servant Notice Of Election To EPF & Employer (KWSP 16) to confirm the election to contribute to EPF.
19. If an employer is already registered as an Employer of Domestic Servant, do they need to register again as an Employer to a Non-Domiciled Employee when they start employing non-Malaysian citizen employees who meet the registration requirements?
Yes. The employer must resubmit KWSP 1 together with the required supporting documents for registration as an Employer to a Non-Domiciled Employee.
Frequently Asked Question
20. What is the minimum and maximum age limit for non-Malaysian citizen employees to contribute to EPF?
Minimum age: 14 years old
Maximum Age: 75 years old
21. What are the criteria that determine the mandatory EPF contribution for non-Malaysian citizen employees?
EPF contributions will be mandatory starting from wages for October 2025, provided all the following criteria are met:
1. The employer is registered/incorporated in Malaysia
2. The employee holds a valid passport and work pass
3. The individual is employed under a contract of service or apprenticeship
4. Wages are paid in the form of money
5. The employee has not yet reached 75 years old
22. What are the employer and employee contribution rates for non-Malaysian citizen members upon the enforcement of mandatory contributions?
The contribution rate for non-Malaysian citizen employees, effective from October 2025, are as follows:
| Non-Malaysian citizen employees category |
Contribution Rate starting from October 2025 | |
|---|---|---|
| Less than 60 years old |
Has attained 60 years old |
|
| Non-Malaysian citizen employees who are permanent residents in Malaysia | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | EM: 2%, EP: 2% |
EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
23. How is the EPF contribution for non-Malaysian employees under the coverage expansion initiative calculated?
The contribution calculation for non-Malaysian citizen employees will be based on the Third Schedule (Part F), which has been introduced and updated specifically for non-Malaysian citizen employees.
This schedule uses a direct calculation method with a fixed rate of 2% employer share and 2% employee share.
Calculation Sample:
Monthly wages = RM1,751.00
Calculation of employer’s and employee’s share
Employer’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
Employee’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
24. Are non-Malaysian citizen employees employed by Embassies, High Commissions, Consulates or foreign Governments required to contribute to the EPF?
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 classified as an employer, unless specified by the Minister through a notification in the Gazette. Accordingly, employees engaged by employers as outlined in the Second Schedule, whether Malaysian citizens or non-citizens, are not required to contribute to the EPF.
25. Are non-Malaysian citizen employees who are engaged under short-term contracts (less than 3 months), part-time employment or casual employment subject to EPF contributions?
Yes. As long as they are legally employed in Malaysia and receive wages, they remain subject to mandatory EPF contributions.
26. Where can employers make EPF contribution payments?
Employers can make EPF contribution payments through the following channels:
1. i-Akaun (Employer)
2. Internet banking
3. Bank agent counters (MBB, RHB, BSN, PBB)
4. EPF office
Note: EPF offices only accept payments for outstanding contributions.
27. When does the mandatory contribution obligation for non-Malaysian employees cease?
The mandatory contribution obligation will cease under any of the following circumstances:
i. In the month of the non-Malaysian citizen employee’s death,
ii. When the non-Malaysian citizen employee reaches the age of 75,
iii. Two (2) months before the expiry of the work pass, if there is no extension,
iv. Two (2) months before the expiry of the extended work pass.
28. Do payroll systems need to be updated in line with the mandatory EPF contribution implementation for non-Malaysian citizen employees?
Yes. Payroll systems must be updated to record non-Malaysian citizen employee information and to calculate EPF contributions based on the required rates; 2% for the employee’s share and 2% for the employer’s share.
For users of KWSP’s e-Payroll system, enhancements are currently being made to support the implementation of mandatory EPF contributions for non-Malaysian citizen employees.
Frequently Asked Question
29. What actions should be taken if a non-Malaysian citizen employee resigns, absconds, or transfers to another employer?
If a non-Malaysian citizen employee resigns, absconds, or transfer to another employer:
- The employer must immediately notify the Immigration Department of Malaysia (JIM) to obtain further advice and instructions regarding the employee’s work pass status.
- The employer is required to fulfill their contribution obligation by ensuring EPF contributions are paid up to the last month the employee was in service.
Frequently Asked Questions
1. What is the purpose of making EPF contributions mandatory for non-Malaysian citizen employees?
The purpose of mandating EPF contributions for non-Malaysian citizen employees is to provide access to social protection for all employees in Malaysia, regardless of nationality, in line with international social security standards, thereby fostering greater equity and fairness in the labour market.
2. What facilities and benefits will non-Malaysian citizen employees be entitled to following the implementation of this mandatory contribution?
Following the implementation of this mandatory contribution, non-Malaysian citizen employees who contribute to the EPF will be entitled to receive various EPF facilities and benefits, according to the terms and conditions set by the EPF.
| Partial Withdrawal | Full Withdrawal | Voluntary Contribution | Other Facilities / Benefits |
|---|---|---|---|
Note: The Age 55 & 60 Partial Withdrawal are only available from June 2026. |
|
|
|
3. Can non-Malaysian members elect for Simpanan Shariah?
Yes. Non-Malaysian members have the option to elect for Simpanan Shariah.
4. Are non-Malaysian members eligible to register for i-Saraan?
No, non-Malaysian members are not eligible to register for i-Saraan, as it was introduced specifically for Malaysian members only.
5. When will mandatory EPF contributions for non-Malaysian employees be implemented?
The implementation of mandatory EPF contributions for non-Malaysian citizen employees will take effect starting from the October 2025 salary.
6. Are employees who are Malaysian Permanent Residents (PR) subject to the proposed mandatory 2% EPF contribution for non-Malaysian citizen employees?
No, employees who are Malaysian Permanent Residents (PR) are not included in the proposed implementation of the mandatory 2% EPF contributions for non-Malaysian citizens. This is because, if they are employed under a contract of service or apprenticeship with any employer, they are already required to contribute to the EPF at the same contribution rate as Malaysian citizens.
7. Are non-Malaysian citizen employees eligible to receive the EPF annual dividend?
Yes. All EPF members, including non-Malaysians citizen, are eligible to receive the annual dividend declared by the EPF.
20. What is the minimum and maximum age limit for non-Malaysian citizen employees to contribute to EPF?
Minimum age: 14 years old
Maximum Age: 75 years old
21. What are the criteria that determine the mandatory EPF contribution for non-Malaysian citizen employees?
EPF contributions will be mandatory starting from wages for October 2025, provided all the following criteria are met:
1. The employer is registered/incorporated in Malaysia
2. The employee holds a valid passport and work pass
3. The individual is employed under a contract of service or apprenticeship
4. Wages are paid in the form of money
5. The employee has not yet reached 75 years old
22. What are the employer and employee contribution rates for non-Malaysian citizen members upon the enforcement of mandatory contributions?
The contribution rate for non-Malaysian citizen employees, effective from October 2025, are as follows:
| Non-Malaysian citizen employees category |
Contribution Rate starting from October 2025 | |
|---|---|---|
| Less than 60 years old |
Has attained 60 years old |
|
| Non-Malaysian citizen employees who are permanent residents in Malaysia | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain status quo EM: 13% or 12%, EP: 11% |
Remain status quo EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | EM: 2%, EP: 2% |
EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
23. How is the EPF contribution for non-Malaysian employees under the coverage expansion initiative calculated?
The contribution calculation for non-Malaysian citizen employees will be based on the Third Schedule (Part F), which has been introduced and updated specifically for non-Malaysian citizen employees.
This schedule uses a direct calculation method with a fixed rate of 2% employer share and 2% employee share.
Calculation Sample:
Monthly wages = RM1,751.00
Calculation of employer’s and employee’s share
Employer’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
Employee’s share = Wages × Contribution rate
= RM1,751 × 2% = RM35.02 (~ rounded up to the next whole ringgit)
= RM36
24. Are non-Malaysian citizen employees employed by Embassies, High Commissions, Consulates or foreign Governments required to contribute to the EPF?
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 classified as an employer, unless specified by the Minister through a notification in the Gazette. Accordingly, employees engaged by employers as outlined in the Second Schedule, whether Malaysian citizens or non-citizens, are not required to contribute to the EPF.
25. Are non-Malaysian citizen employees who are engaged under short-term contracts (less than 3 months), part-time employment or casual employment subject to EPF contributions?
Yes. As long as they are legally employed in Malaysia and receive wages, they remain subject to mandatory EPF contributions.
26. Where can employers make EPF contribution payments?
Employers can make EPF contribution payments through the following channels:
1. i-Akaun (Employer)
2. Internet banking
3. Bank agent counters (MBB, RHB, BSN, PBB)
4. EPF office
Note: EPF offices only accept payments for outstanding contributions.
27. When does the mandatory contribution obligation for non-Malaysian employees cease?
The mandatory contribution obligation will cease under any of the following circumstances:
i. In the month of the non-Malaysian citizen employee’s death,
ii. When the non-Malaysian citizen employee reaches the age of 75,
iii. Two (2) months before the expiry of the work pass, if there is no extension,
iv. Two (2) months before the expiry of the extended work pass.
28. Do payroll systems need to be updated in line with the mandatory EPF contribution implementation for non-Malaysian citizen employees?
Yes. Payroll systems must be updated to record non-Malaysian citizen employee information and to calculate EPF contributions based on the required rates; 2% for the employee’s share and 2% for the employer’s share.
For users of KWSP’s e-Payroll system, enhancements are currently being made to support the implementation of mandatory EPF contributions for non-Malaysian citizen employees.
Guide For Employers
Preparing For EPF Contributions For Non-Malaysian Citizen Employees