(a)    For members who have made pre-retirement withdrawals in 2024 (such as Housing, Age 50, Education, Health, Hajj, Member Investment, Withdrawals in Excess of RM1 Million and Akaun Fleksibel Withdrawal):

(i)    The dividend on the amount withdrawn will be credited into the members’ EPF account after the crediting of 2024 dividend as part of the total 2024 Annual Dividend.

(b)    For members who have made Age 55/60 Withdrawal (Combination Option):

(i)    For members who have made Age 55/60 Withdrawals and opted for partial payments, the dividend on the amount withdrawn is as indicated in (1)(a)(i).
(ii)    For members who have made Age 55/60 Withdrawals and opted for monthly payments, the dividend on the amount withdrawn will be credited into the member’s bank account after the crediting of 2024 dividend. 

Dividend is calculated based on two different periods as outlined in (a) and (b) below:

(a) Withdrawal payment has been made AFTER the 2023 Annual Dividend is credited until 31st December 2024

Members who made withdrawals during this period will be paid the full dividend based on 2023 dividend rate and payment is final.

(b) Withdrawal payment BEFORE the 2024 Annual Dividend is credited (1st January 2025 until the date before the crediting of 2024 dividend)

(i) Members who made withdrawals from 1st January 2025 up until the crediting date of the 2024 Annual Dividend, an interim dividend of 2.50% will be paid together with the withdrawal payment.

(ii) The remaining dividend balance (difference between interim dividend and actual dividend rate) will be paid within one week after the crediting of 2024 dividend. 

Dividend is calculated based on two different periods as outlined in (a) and (b) below:

(a) Withdrawal payment been made after the crediting of dividend year 2023 until 31st December 2024

Members who made withdrawals during this period will be paid the full dividend based on 2023 dividend rate and payment is final.

(b) Withdrawal payment BEFORE the 2024 Annual Dividend is credited (1st January 2025 until the date before the crediting of 2024 dividend) 

(i) An interim dividend of 2.50% will be paid (together with the withdrawal payment).

(ii) The remaining dividend balance (difference between interim dividend and actual dividend rate) will be paid within one week after the crediting of 2024.

(iii) The remaining dividend balance (supplementary dividend) of SPPB/SPP Withdrawal will be paid into the member’s bank account and/or Retirement Fund (Incorporated) (Kumpulan Wang Persaraan (Diperbadankan), KWAP) without the need for members to reapply.

Members who made Leaving Country Withdrawals before the crediting of 2024 Annual Dividend, members will be paid the full dividend based on the last dividend rate declared and the dividend payment is final.

Members who have made Age 55/60, Incapacitation, Death and Leaving Country Withdrawal after the crediting of 2024 Annual Dividend, members will be paid the full dividend based on the 2024 dividend rate and the dividend payment is final.

Yes. All contributions stated are eligible for dividend based on the contribution month. Therefore, members will not lose any dividends for all transactions stated above.

Example No. 1
Self contribution payment was made on the 15th December 2024 and credited to the account only on the 4th of January 2025. Members are eligible for dividend from the effective date of 31st December 2024.

Example No. 2
Employers made the payment for Late Contribution or Overdue Contribution for due month of April 2023 on 15th December 2024. Members are eligible for the dividend from the effective date of 30th April 2023. 

Example No. 3
Employers made the contribution payment for due month of February 2024 and somehow it could not be credited to the members account thus resulting as a CTML. The CTML Clearance was made in January 2025. Members are eligible for the dividend from the effective date of 29th February 2024.

Example No. 4
Members made a Self Contribution for the due month of March 2024, however, the contribution payment was not successfully credited to the member’s account, and thus was credited to Members Reject account instead. Reject clearance was made in January 2025. Members are eligible for the dividend from the effective date of 31st March 2024.

*Note: The dividend rate shown is an example only and does not refer to the actual dividend rate.

For members who have made FSA2 Withdrawal, the requested amount will be transferred into Account 11. Dividends will be paid based on the balance in Account 11 according to the declared dividend rate and the dividend payment is conclusive. 

The amount of FSA2 that has been applied will remain in Akaun Sejahtera as stated in the Note on the Member Statement and any eligible dividend for FSA2 Withdrawal will be reflected in the total dividend of Akaun Sejahtera.

The dividend rates and calculation methods are the same across Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel.

Prior to the EPF Account restructuring, dividends were calculated based on the allocation of Account 1 (70%) and Account 2 (30%). Following the restructuring, the dividend calculations is based on the new allocation of Akaun Persaraan (75%), Akaun Sejahtera (15%) and Akaun Fleksibel (10%).

The dividend on the amount withdrawn will be credited to the members’ EPF account as part of the total Annual Dividend for 2024.

i.    The EPF does not pay business zakat or zakat on EPF savings on behalf of members.

ii.    The EPF does not take into account any zakat payment when crediting the dividend to the member's account. Muslim members are liable to pay zakat (2.50%) on (i) EPF savings that has been withdrawn without the need of completing a one year cycle (haul); and (ii) EPF savings that are eligible to be withdrawn and used without any restriction which exceeded a one year cycle (haul) and Nisab (the minimum amount equivalent to the prevailing value of 85 grams of gold) as determined by the relevant states’ Zakat authority.

iii.    Types of withdrawal that are subject to zakat are:- 
a.    Akaun Fleksibel Withdrawal;
b.    Age 50 Years Withdrawal from Akaun Sejahtera;
c.    Age 55 Years Withdrawal from Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel;
d.    Age 60 Years Withdrawal from Akaun Emas;
e.    Leaving Country Withdrawal; 
f.    Pensionable Employees Withdrawal And Optional Retirement Withdrawal; and
g.    Withdrawal Of Savings Of More Than RM1 Million.

Members are also advised to refer to the respective states’ Zakat authorities for matters related to zakat.