EPF Calculator Malaysia 2026

How EPF is calculated

EPF (Employees Provident Fund / KWSP) is Malaysia’s mandatory retirement savings scheme. Both you and your employer contribute every month:

• Citizens & PRs under 60 — employee 11%, employer 13% (12% when monthly wage is above RM5,000).
• Citizens aged 60+ — employee 0%, employer 4%. PRs 60+ contribute 5.5% / 6.5%.
• Foreign workers — 2% each, effective October 2025.
• For wages up to RM20,000 the KWSP Third Schedule applies (the wage is stepped into a band first); above RM20,000 the exact percentage is used. Every share is rounded up to the next ringgit.

Frequently asked questions

What is the EPF contribution rate in 2026?

For Malaysian citizens and permanent residents under 60, the employee contributes 11% and the employer 13% — or 12% when the monthly wage exceeds RM5,000. Rates are applied via the KWSP Third Schedule, not as a flat percentage, for wages up to RM20,000.

How much EPF does the employer contribute?

Employers contribute 13% for monthly wages up to RM5,000 and 12% above RM5,000, for employees under 60. For citizens aged 60 and above the employer rate is 4%, and for foreign workers it is 2%.

Do foreign workers contribute to EPF?

Yes. From October 2025, foreign workers and their employers each contribute 2% of wages to EPF (KWSP Table 3, Part F), calculated as an exact percentage and rounded up to the next ringgit.

How are EPF contributions rounded?

Every EPF contribution share is rounded up to the next whole ringgit — sen cannot be remitted to EPF. For wages up to RM20,000 the wage is first stepped into the Third Schedule band before the rate is applied.

What changes at age 60?

For Malaysian citizens aged 60 and above, the employee contribution drops to 0% and the employer pays 4%. Permanent residents aged 60+ contribute 5.5% (employee) and 6.5% (employer).

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