What EPF / KWSP is
EPF (Employees Provident Fund, or KWSP — Kumpulan Wang Simpanan Pekerja) is Malaysia’s mandatory retirement savings scheme under the EPF Act 1991. Every month, you and your employer each contribute a share of your wages; the money is invested by EPF and earns an annual dividend. This page calculates those two shares for a given monthly wage.
Schedule amounts, not flat percentages
For Malaysian citizens and permanent residents below 60 earning up to RM20,000, exact EPF amounts follow the fixed wage bands in the KWSP Third Schedule — they are not a flat percentage of your exact wage. This calculator uses those band amounts. Above RM20,000 it uses the straight percentage, rounded up to the next ringgit. For employees aged 60 and above, and for foreign workers, the figures below are percentage estimates with the basis shown — confirm them on your payslip.
Calculate your EPF contribution
Worked examples (Malaysian citizen, below 60)
Third Schedule band amounts. The net-pay effect column is wage minus employee EPF only — PCB, SOCSO and EIS still come off afterwards.
| Monthly wage (RM) | Employee (RM) | Employer (RM) | Total (RM) | Wage minus employee EPF (RM) |
|---|---|---|---|---|
| 2,000 | 220.00 | 260.00 | 480.00 | 1,780.00 |
| 3,000 | 330.00 | 390.00 | 720.00 | 2,670.00 |
| 5,000 | 550.00 | 650.00 | 1,200.00 | 4,450.00 |
| 7,000 | 770.00 | 840.00 | 1,610.00 | 6,230.00 |
EPF rates by age and status (2026)
| Employee group | Employee share | Employer share |
|---|---|---|
| Malaysian / PR, below 60 | 11% | 13% (wages up to RM5,000) / 12% (above RM5,000) |
| Malaysian, 60 and above | 0% | 4% (estimate basis) |
| PR, 60 and above | 5.5% (estimate basis) | 6.5% (up to RM5,000) / 6% (above RM5,000) (estimate basis) |
| Non-Malaysian, from October 2025 wages (domestic workers excluded, up to age 75) | 2% (estimate basis) | 2% (estimate basis) |
Below 60, the percentages above are the schedule rates — the ringgit amounts still come from the wage bands, so a wage of RM3,800 gives RM418.00 employee and RM494.00 employer, exactly as the band top dictates. Above RM20,000 the straight percentage applies, rounded up to the next ringgit.
Where your contribution goes (since 11 May 2024)
For members below 55, every new contribution is split three ways: 75% to Akaun Persaraan (retirement, locked until 55), 15% to Akaun Sejahtera (approved housing, education, health and Hajj withdrawals) and 10% to Akaun Fleksibel (withdrawable at any time). This split is informational only — it does not change the amounts above.
EPF vs PCB vs SOCSO vs EIS
EPF is retirement savings. PCB is monthly income tax deducted by your employer. SOCSO (PERKESO) is social security for workplace injury and invalidity. EIS (SIP) is employment insurance for job loss. They are four different deductions on the same payslip — see the PCB vs contributions guide for the full distinction, and the net salary calculator for all four combined.
This is an independent estimate aid, not a KWSP publication and not financial advice. Verify personal figures on your payslip and at kwsp.gov.my.