EPF Act 1991

Third Schedule
Last updated: 18 January 2024

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: