Contribution For Non-Malaysian Citizen Employees
When And How To Register Employees
Employers are only required to register and contribute for their non-Malaysian citizen employees starting 1 October 2025.
The EPF is currently streamlining processes for the registration of non-Malaysian citizen employees, including conditions to enable automatic registration and providing notifications on non-Malaysian citizen employees’ registration status.
Updates on the latest developments will be communicated from time to time via the EPF’s official channels.
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 November 2025
Therefore, the Contribution Month is December 2025 and it has to be paid either before or on 15 December 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
1. What is the purpose of mandating EPF contributions for non-Malaysian citizen employees?
The purpose of making EPF contributions mandatory for non-Malaysian citizen employees is to foster greater equity between citizen and non-Malaysian citizen employees and to provide equal treatment to all workers in Malaysia, regardless of nationality, in line with international social security standards.
2. Who are the non-Malaysian citizens employees required to contribute under the EPF scheme?
The mandatory contribution coverage will be expanded to include all non-Malaysian citizen employees working in Malaysia (excluding domestic workers), who have a valid passport and pass that is permitted to work by the Immigration Department of Malaysia.
3. When will mandatory EPF contributions for non-Malaysian citizen employees be implemented?
The implementation of mandatory EPF contributions for non-Malaysian citizen employees is expected to begin with salaries for October 2025.
4. What is the statutory contribution rate that will be imposed on non-Malaysian citizen employees and their employers?
The statutory contribution rate for non-Malaysian citizen employees who are not permanent residents in Malaysia is 2% for the employee share and 2% for the employer share, subject to revision from time to time.
5. What are the employer's share and employee's share contribution rates for non-Malaysian citizen employees from the mandatory contribution coverage extension implementation date?
Contribution rates for non-Malaysian citizen employees starting 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 unchanged EM: 13% or 12%, EP: 11% |
Remain unchanged EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain unchanged EM: 13% or 12%, EP: 11% |
Remain unchanged EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | Adjusted EM: 2%, EP: 2% |
Adjusted EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
6. What should non-Malaysian citizen employees do to maintain the 11% employee's share contribution rate?
To maintain the 11% employee's share contribution rate after the effective date, the employee must submit the relevant form to their employer.
The employer must then submit the application to contribute above the statutory rate via i-Akaun (Employer).
Download the form here: Application for Registration Form / Cancellation to Contribute Above the Statutory Rate (Employee Share) KWSP 17A/18A (AHL).
7. What facilities and benefits will non-Malaysian citizen employees be entitled to under the expanded EPF coverage initiative?
Under the expanded coverage initiative, non-Malaysian citizen employees who contribute to the EPF may be entitled to selected EPF facilities and benefits as outlined in the table below, subject to the terms and conditions set by the EPF.
| Partial Withdrawal | Full Withdrawal | Voluntary Contribution | Other Facilities / Benefits |
|---|---|---|---|
Note: The Age 55 and 60 Partial Withdrawal are only available from April 2026
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8. Do non-Malaysian citizen employees who have opted to contribute before the effective date need to re-register?
No re-registration is required as long as the member account is still active. Non-Malaysian citizen employees can use existing EPF member number for all dealings with the EPF.
9. Where can members verify their registration status?
Registration can be verified through the following channels:
- Verification by the employer via i-Akaun (Employer)
- Verification by the member at any EPF Office
1. What is the purpose of mandating EPF contributions for non-Malaysian citizen employees?
The purpose of making EPF contributions mandatory for non-Malaysian citizen employees is to foster greater equity between citizen and non-Malaysian citizen employees and to provide equal treatment to all workers in Malaysia, regardless of nationality, in line with international social security standards.
2. 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, Drivers and others.
3. 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.
4. What is the statutory contribution rate that will be imposed on non-Malaysian citizen employees and their employers?
Contribution rates for non-Malaysian citizen employees 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 unchanged EM: 13% or 12%, EP: 11% |
Remain unchanged EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain unchanged EM: 13% or 12%, EP: 11% |
Remain unchanged EM: 6.5% or 6%, EP: 5.5% |
| Non-Malaysian citizen employees who became EPF members after 1 August 1998 | Adjusted EM: 2%, EP: 2% |
Adjusted EM: 2%, EP: 2% |
Note: EM - Employer Share, EP - Employee Share
5. What types of passes are subject to EPF contributions and are required to contribute for non-Malaysian citizen employee?
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), Student Pass, Residence Pass and Long-Term Social Visit Pass must be obtained in advance from the Immigration Department of Malaysia.
6. When should employers register and start contributing for their non-Malaysian citizen employees, and how can the registration be done?
Employers are only required to register and contribute for their non-Malaysian citizen employees starting 1 October 2025.
The EPF is currently streamlining processes for the registration of non-Malaysian citizen employees, including conditions to enable automatic registration and providing notifications on non-Malaysian citizen employees’ registration status. Updates on latest developments will be communicated from time to time via the EPF’s official channels.
7. How can employers register non-Malaysian citizen employees who will be required to contribute from October 2025?
For non-Malaysian citizen employees other than those in the domestic sector, the EPF will facilitate and improve the automatic member registration process without requiring the employer to visit the EPF Office. Further information on this matter will be updated from time to time.
However, in special and specific circumstances, the registration of non-Malaysian citizen employees as EPF members can be done at any EPF Office.
Meanwhile, for non-Malaysian citizen employees under the domestic sector, the option to contribute can be submitted at any nearby EPF Office. The contribution rate for the option to contribute from October 2025 salary is 2% for both the employer and employee shares.
8. 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.
9. In which situations can contributions to non-Malaysian citizen employees be stopped even if the employee is still in service?
Liability to contribute for non-Malaysian citizen employees should be stopped in the last two (2) months before the employee's pass expires.
10. When will the extension of EPF mandatory contribution coverage to non-Malaysian citizen employees take effect?
The extension of EPF mandatory contribution coverage to non-Malaysian citizen employees is expected to take effect starting from the October 2025 salary with the first contribution no later than 15 November 2025.
Guide For Employers
Preparing For EPF Contributions For Non-Malaysian Citizen Employees