EPF contribution calculator (KWSP)
See how much goes into your EPF account each month from your pay and from your employer, and how it is split between the three accounts.
| Wage band used | RM4,000.00 |
| Employee share (11%) | RM440 |
| Employer share (13%) | RM520 |
| Total into EPF | RM960 |
| Akaun Persaraan (75%) | RM720.00 |
| Akaun Sejahtera (15%) | RM144.00 |
| Akaun Fleksibel (10%) | RM96.00 |
From the Third Schedule wage bands: each share is rounded up to the next ringgit.
EPF contribution rates
| Employee | Your share | Employer share |
|---|---|---|
| Malaysian below 60, wage up to RM5,000 | 11% | 13% |
| Malaysian below 60, wage above RM5,000 | 11% | 12% |
| Malaysian 60 and above | 0% | 4% |
| Non-Malaysian (from October 2025 wages) | 2% | 2% |
Contributions at common wages
| Monthly wage | You | Employer | Total | A year |
|---|---|---|---|---|
| RM1,700 | RM187 | RM221 | RM408 | RM4,896 |
| RM2,500 | RM275 | RM325 | RM600 | RM7,200 |
| RM3,000 | RM330 | RM390 | RM720 | RM8,640 |
| RM4,000 | RM440 | RM520 | RM960 | RM11,520 |
| RM5,000 | RM550 | RM650 | RM1,200 | RM14,400 |
| RM5,500 | RM605 | RM660 | RM1,265 | RM15,180 |
| RM7,000 | RM770 | RM840 | RM1,610 | RM19,320 |
| RM10,000 | RM1,100 | RM1,200 | RM2,300 | RM27,600 |
| RM15,000 | RM1,650 | RM1,800 | RM3,450 | RM41,400 |
How the amount is rounded
Employers may not simply multiply your wage by 11%. The Third Schedule groups wages into bands of RM20 up to RM5,000 and RM100 up to RM20,000, and each share is worked out on the top of the band and rounded up to the next ringgit. A wage of RM2,010.00 falls in the RM2,000.01 to RM2,020.00 band, so you pay RM223 and your employer RM263. Above RM20,000 the exact percentage is used, again rounded up.
The employer rate drops from 13% to 12% once wages pass RM5,000, so on RM5,100 the total is lower than on RM5,000: RM1,173 against RM1,200.
Where the money goes
Since May 2024 each contribution for members below 55 is split three ways: 75% to Akaun Persaraan for retirement, 15% to Akaun Sejahtera, which can be used for housing, education and medical costs, and 10% to Akaun Fleksibel, which you can withdraw at any time. Up to RM4,000 of your own contributions a year also counts as tax relief.
For EPF, wages include basic pay, commission, bonuses, most allowances and paid leave. Overtime pay, travel allowances and gratuities are left out.
FAQ
How much EPF is deducted from RM4,000 salary?
RM440 from you and RM520 from your employer, RM960 in total each month.
What EPF rate applies after 60?
You pay 0% unless you choose to contribute, and your employer pays 4%. On RM3,000 that is RM120 a month from your employer.
Do foreign workers pay EPF?
Yes, from October 2025 wages: 2% from the worker and 2% from the employer.
Is overtime pay subject to EPF?
No. Overtime is excluded from wages for EPF, but bonuses, commission and most allowances are included.
Can I pay more than 11%?
Yes. You can tell your employer in writing to deduct a higher rate, or top up yourself through voluntary contributions. Only the first RM4,000 a year counts for EPF tax relief.
Sources
- KWSP, employer mandatory contribution
- KWSP, Third Schedule from 1 October 2025
- KWSP, account restructuring
Checked 28 September 2026. OneCalcs is independent and not affiliated with LHDNM, KWSP, PERKESO, the Royal Malaysian Customs Department or the Ministry of Human Resources.