8 October 2026
EPF Contribution Table 2026: Employee and Employer
EPF contribution rates for 2026 by salary: 11% employee, 13% or 12% employer, plus rates for age 60+ and foreign workers. Table from RM1,000 to RM10,000.
Free tool: EPF Calculator (KWSP) →
EPF (KWSP) contributions are a percentage of your monthly wages. The rate depends on your age, whether you are a Malaysian citizen or permanent resident, and whether you earn RM5,000 or less.
EPF contribution rates by category
Malaysian citizens and permanent residents below 60 pay 11% as the employee share. The employer pays 13% if the monthly wage is RM5,000 or less, and 12% if it is above RM5,000. Employees aged 60 and above have no required employee deduction and the employer pays 4%. Non-Malaysian employees contribute 2% each from the employee and the employer, which became mandatory from October 2025.
EPF contribution table by monthly wage
The table shows the employee share, the employer share and the total going into the employee's EPF account for a Malaysian employee below 60. The wages shown are round amounts, where the exact percentage matches KWSP's official banded table. For other wages, the official Third Schedule groups wages in RM20 bands and rounds up, so your payslip can differ by a ringgit or two.
| Monthly wage | Employee (11%) | Employer (13% / 12%) | Total to EPF |
|---|---|---|---|
| RM 1,000 | RM 110 | RM 130 | RM 240 |
| RM 1,500 | RM 165 | RM 195 | RM 360 |
| RM 1,700 | RM 187 | RM 221 | RM 408 |
| RM 2,000 | RM 220 | RM 260 | RM 480 |
| RM 2,500 | RM 275 | RM 325 | RM 600 |
| RM 3,000 | RM 330 | RM 390 | RM 720 |
| RM 3,500 | RM 385 | RM 455 | RM 840 |
| RM 4,000 | RM 440 | RM 520 | RM 960 |
| RM 4,500 | RM 495 | RM 585 | RM 1,080 |
| RM 5,000 | RM 550 | RM 650 | RM 1,200 |
| RM 6,000 | RM 660 | RM 720 | RM 1,380 |
| RM 7,000 | RM 770 | RM 840 | RM 1,610 |
| RM 8,000 | RM 880 | RM 960 | RM 1,840 |
| RM 10,000 | RM 1,100 | RM 1,200 | RM 2,300 |
How and when contributions are paid
The employer deducts the employee share from wages and pays both shares to KWSP by the 15th of the following month. Bonuses, commissions and most allowances count as wages, so contributions apply to them too.
Calculate your own contribution
Enter your exact wage in the EPF calculator to see your employee and employer contributions and how they are split.
Frequently asked questions
What is the EPF contribution rate in 2026?
For Malaysian citizens and permanent residents below 60, the employee pays 11% and the employer pays 13% on wages of RM5,000 or less, or 12% on wages above RM5,000.
How much does the employer contribute to EPF?
13% of monthly wages if the employee earns RM5,000 or less, 12% if above RM5,000, and 4% for employees aged 60 and above.
Do foreign workers contribute to EPF?
Yes. From October 2025, EPF is mandatory for non-Malaysian employees at 2% from the employee and 2% from the employer.
When must EPF contributions be paid?
By the 15th of the month after the wages are paid. Both the employee and employer shares are paid together by the employer.