EPF Act 1991

The latest contribution rate for employees and employers effective October 2025 'salary/wage' can be referred in the Third Schedule, EPF Act 1991. Employers are required to remit EPF contributions based on this schedule.

For late contribution payments, employers are required to remit contributions in accordance with the third schedule as attached below by referring to the applicable effective date. Please click on the hyperlinks below for employee and employer contribution rates:

• Effective 1 October 2025 (October 2025 salary/wage)
• Effective 1 July 2022 to 30 September 2025 (July 2022 salary/wage up to September 2025)
• Effective from 1 January 2021 to 30 June 2022 (January 2021 salary/wage up to June 2022)
• Effective from 1 April 2020 to 31 December 2020 (April 2020 salary/wage up to December 2020)
• Effective from 1 January 2019 to 31 March 2020 (January 2019 salary/wage up to March 2020)
• Effective from 1 January 2018 to 31 December 2018 (January 2018 salary/wage up to December 2018)
• Effective from 1 March 2016 to 31 December 2017 (March 2016 salary/wage up to December 2017)
• Effective from 1 August 2013 to 29 February 2016 (August 2013 salary/wage up to February 2016)
• Effective from 1 January 2012 to 31 July 2013 (January 2012 salary/wage up to July 2013)
• Effective prior 1 January 2011 to 31 December 2011 (January 2011 salary/wage up to December 2011)