Is a person employed by an employer under a service contract or apprenticeship which is not covered in the First Schedule, Second Section of the EPF Act 1991.

• Nomadic aborigines unless recommended in certain cases by the Director-General of the Department of Aborigines.
• Domestic servants as defined under Section 3 of the Workmen's Compensation Act 1952 [Act 273], for example maid, cook, house guard, gardener and personal driver EXCEPT when hired:
  1. by any employer as stated in the Second Schedule of the Act
  2. by an association already registered or required to register under any written law currently in force with respect to the registration of associations - or co-operative bodies
  3. in any business registered or licensed or required to be registered or licensed under the Registration of Businesses Act 1956 [Act 197], Trades Licensing Ordinance for the State of Sabah [Sabah Chapter 144], Business, Profession and Trade Licensing Ordinance for the State of Sarawak [Sarawak Chapter 33], or Business Names Ordinance for the State of Sarawak [Sarawak Chapter 64], as the case may be
  4. by corporations incorporated under any written laws
• Out-workers (as defined under Section 3 of the Workmen's Compensation Act 1952 [Act 273]).
• Persons detained in any prison, Henry Gurney School, detention centre, mental hospital or rehabilitation centre defined under the Drug Dependants (Treatment and Rehabilitation) Act 1983 or leprosariums.
• Members of the administration (refer to Article 160 of the Federal Constitution).
• Expatriates whose country of domicile is outside Malaysia (foreign citizens) and who elect not to contribute.
• Employees who have reached age 75.

• Employees who are not Malaysian Citizens and have elected to contribute are required to provide notice via submitting KWSP 16B together with the registration form, KWSP 3 (Daftar) when registering to be an EPF member.
• The contribution rates for employees who are not Malaysian Citizens are as follows;

Employee’s Status: Non Malaysian Citizens (registered as member from 1 August 1998)

Monthly Salary Rate: No limit

• Employees who are not Malaysian citizens and have elected to contribute must ensure employers pay contributions consistently. If the member’s account does not have contributions credited within three years, all of the members’ savings will be transferred to the Unclaimed Money Division  as provided by Section 70H of the EPF Act 1991.

  ‘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.’

•  EPF members who are not Malaysian citizens are eligible to make a withdrawal request subject to the  terms and conditions as determined by EPF.