EPF Act 1991

The latest contribution rate for employees and employers effective July 2022 '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 July 2022 (July 2022 salary/wage)
• Effective from 1 January 2021 to June 2022 (January 2021 salary/wage up to June 2022)
• Effective from 1 April 2020 to December 2020 (April 2020 salary/wage up to December 2020)
• Effective from 1 January 2019 to March 2020 (January 2019 salary/wage up to March 2020)
• Effective from 1 January 2018 (January 2018 salary/wage up to December 2018)
• Effective from 1 Mac 2016 to December 2017 (Mac 2016 salary/wage up to December 2017)
• Effective from 1 August 2013 to February 2016 (August 2013 salary/wage up to February 2016)
• Effective from 1 January 2012 to July 2013 (January 2012 salary/wage up to July 2013)
• Effective prior 1 January 2012 (December 2011 salary/wage and previous month)