🇲🇾 Malaysia · KWSP / EPF

Malaysia EPF Calculator 2026

Calculate your exact EPF and KWSP contributions in seconds — based on the official statutory rates effective for 2026. Whether you are checking your payslip, planning your retirement savings, or figuring out what your employer owes, this free tool gives you the breakdown instantly.

Last verified: May 2026 · Source: KWSP Official Portal ↗

✅ Statutory KWSP Rates✅ Foreign Worker 2% Rule✅ Take-Home After EPF✅ Updated Oct 2025

Age 55–59? Select Malaysian / PR — contribution rates only change at age 60.

RM

⚠ Please enter a monthly salary

RM

Optional — used for retirement projection

Used to calculate years to retirement at age 55

Employee Contribution

RM —

Deducted from your salary monthly

Estimated Take-Home Salary

RM —

Before PCB, SOCSO, EIS and other deductions

Employer Contribution

RM —

Employer contribution

Total Monthly EPF

RM —

Combined employee + employer

EPF Balance at 55

RM —

Enter salary to project

Contributions calculated using statutory percentage rates. For monthly salaries under RM20,000, actual payroll amounts follow EPF Third Schedule bracket values and may differ slightly. Always verify with your employer or KWSP official portal.

Calculation methodology

This calculator applies current KWSP/EPF statutory contribution rates for Malaysian/PR employees, age 60+ employees, and foreign workers. It factors in the RM5,000 employer-rate threshold and rounds employee and employer shares up to the nearest Ringgit. Results are estimates for planning and payroll checking only; always verify final statutory obligations with KWSP or your employer.

What is EPF and Why Does It Matter?

EPF (Employees Provident Fund), also called KWSP in Malaysia, is the compulsory retirement savings scheme for private-sector employees. Every month, 11% of your salary is deducted as the employee contribution, while your employer adds 13% or 12% on top — giving you a total monthly savings boost of at least 23% of your salary without you paying a ringgit of the employer portion. EPF matters because it is the single largest retirement savings vehicle for most Malaysians — and the numbers show most are not saving enough. According to the EPF Retirement Income Adequacy (RIA) Framework launched in January 2026, only 26% of members aged 54 have accumulated the basic savings target of RM390,000. The remaining 74% risk inadequate retirement income. Starting early and understanding your monthly contribution breakdown is the first step to closing that gap — compound growth means a RM1,000 monthly contribution at age 25 grows to approximately RM1.1 million by age 60 at the historical 6.15% dividend rate.

This Malaysia EPF calculator helps employees, HR teams, payroll admins, expats, and small employers estimate monthly KWSP contributions, take-home salary after EPF, employer EPF cost, Akaun Fleksibel split, and projected EPF savings.

What Are the EPF Contribution Rates in Malaysia for 2026?

For Malaysian citizens and Permanent Residents below age 60, the standard employee EPF contribution rate is 11% of monthly contributory wages. The employer rate depends on salary: 13% if your monthly wage is RM5,000 or below, and 12% if above RM5,000. At RM4,500 per month, your contribution is RM495 (11%) and your employer contributes RM585 (13%) — a combined RM1,080 deposited into your three EPF accounts every month. For salaries above RM20,000, KWSP applies the statutory percentage directly rather than the fixed Third Schedule bracket table, and contributions are rounded up to the nearest ringgit. These rates are set under the Third Schedule of the EPF Act 1991 and have been effective since 2013 for the RM5,000 threshold split, confirmed for 2026 with no rate changes announced. Foreign workers follow the separate 2% rule (detailed below), while members aged 60+ have reduced rates.

This tool uses statutory KWSP contribution rates and upward Ringgit rounding for planning. For salaries under RM20,000, actual payroll amounts may follow EPF Third Schedule bracket values, so small differences can appear on payslips.

Contribution Rate Summary table for Malaysia EPF and KWSP in 2026
Employee categoryMonthly wageEmployee rateEmployer rate
Malaysian / PR under 60RM5,000 or below11%13%
Malaysian / PR under 60Above RM5,00011%12%
Age 60 and aboveAny amount5.5%6.5% / 6%
Foreign workersAny amount0%2%

Why this calculator is more accurate

  • ✓ Applies statutory KWSP contribution rates with upward Ringgit rounding
  • ✓ Includes the RM5,000 employer contribution threshold
  • ✓ Includes the foreign worker 2% employer rule effective October 2025
  • ✓ Shows take-home salary after employee EPF deduction
  • ✓ Shows the 75/15/10 Akaun Persaraan, Akaun Sejahtera and Akaun Fleksibel split

Calculation Methodology

  • ✓ Employee contribution: 11% of contributory wages (5.5% at age 60+)
  • ✓ Employer contribution: 13% for salaries ≤RM5,000; 12% for salaries >RM5,000 (4% at age 60+)
  • ✓ Foreign worker rate: 2% employee + 2% employer (effective October 2025)
  • ✓ Third Schedule rounding: contributions rounded up to nearest ringgit for salaries below RM20,000
  • ✓ Retirement projection: based on 6.15% annual dividend (EPF declared rate, 2024)
  • ✓ Account split: Akaun Persaraan 75% / Akaun Sejahtera 15% / Akaun Fleksibel 10%
  • ✓ Source: kwsp.gov.my — Third Schedule, EPF Act 1991

What Counts as Your Monthly Contributory Wage?

Your EPF contributory wage is not always the same as your basic salary. KWSP defines it as the monthly wages on which contributions are calculated, which typically includes basic salary plus fixed allowances such as housing allowance, shift allowance, and fixed cost-of-living allowances. It excludes reimbursements, travel claims, medical benefits, and certain one-off payments. For example, if your basic salary is RM4,000 and you receive RM500 in fixed housing allowance, your total EPF wage is RM4,500 — meaning EPF contributions are calculated on RM4,500, not RM4,000. Bonuses are generally EPF-liable as separate monthly wages, though ex-gratia payments and approved one-off special payments may be excluded at your employer's discretion. If your payslip has multiple earning lines, the number your employer enters in the KWSP monthly return (Form A) is the definitive contributory wage.

If your payslip has several earning lines, use the amount your employer treats as EPF wages. That gives the closest result for EPF contribution table 2026 comparisons and KWSP employer contribution 13 or 12 checks.

How Much Take-Home Salary Do You Get After EPF Deductions?

Your estimated take-home salary after EPF is your gross monthly salary minus the employee EPF deduction of 11%. That RM4,500 salary example from above: your contribution of RM495 (11%) is deducted, leaving RM4,005 in take-home pay before other statutory deductions. But EPF is not the only deduction — SOCSO (Employee Social Security) applies at RM49.40 per month for salaries above RM5,000 (less for lower salaries), EIS (Employment Insurance System) adds RM9.90, and PCB (monthly income tax deduction) varies based on your tax bracket and EPF relief claim. Your true take-home pay is approximately RM3,945–RM4,005 depending on PCB and whether voluntary deductions apply. This calculator shows the EPF deduction specifically; for your complete net salary, factor in SOCSO, EIS, and PCB using your employer's payslip estimate.

What Is the EPF Contribution Rate for Foreign Workers in Malaysia?

From October 2025, EPF contributions became mandatory for all foreign workers and expatriates in Malaysia. Under this new rule, both the foreign employee and their employer must contribute 2% each — meaning a total of 4% of monthly wages goes into the employee's EPF account. For a foreign worker earning RM4,000 per month, the employer deducts RM80 (2%) from salary and adds another RM80 (2%) as the employer portion, depositing RM160 total per month. This rule covers all non-Malaysian employees regardless of visa type — Employment Pass holders, Professional Visit Pass, and Work Permit holders are all included. Domestic helpers in private households are covered separately under the EPF Act. Permanent Residents are excluded from the foreign worker rule — they follow standard Malaysian employee rates (11%/13%/12%). Foreign workers who leave Malaysia permanently can withdraw their full EPF balance regardless of age, unlike Malaysian citizens who face withdrawal restrictions.

What Is Akaun Fleksibel and How Does the 3-Account Split Work?

Since May 2024, every EPF contribution is split into three accounts instead of the previous two-account structure. Every RM1,000 contributed to your EPF (employee + employer combined) divides as follows: RM750 (75%) goes to Akaun Persaraan for long-term retirement savings, RM150 (15%) goes to Akaun Sejahtera for approved purposes like housing, education, and critical medical needs, and RM100 (10%) goes to Akaun Fleksibel — the flexible account that can be withdrawn at any time through the i-Akaun app or EPF branch with no conditions and no minimum amount. This restructuring gives members access to a portion of their savings without needing an approved reason, while keeping the majority locked for retirement. For a combined monthly contribution of RM1,200 (employee RM550 + employer RM650 at RM5,000 salary): RM900 goes to Akaun Persaraan, RM180 to Akaun Sejahtera, and RM120 to Akaun Fleksibel — every month.

  • Akaun Persaraan: long-term retirement savings.
  • Akaun Sejahtera: approved needs such as housing, education, and medical expenses.
  • Akaun Fleksibel: the 10% flexible account that can be withdrawn subject to KWSP procedures.

What Happens to EPF Contributions When You Turn 60?

Once you reach age 60, your EPF contribution rates drop significantly — the employee rate halves from 11% to 5.5%, and the employer rate reduces from 13%/12% to 4% regardless of the RM5,000 threshold. At a RM5,000 salary, you contribute RM275 (5.5%) instead of RM550, and your employer pays RM200 (4%) instead of RM650 — a combined drop from RM1,200 to just RM475 per month. You also become eligible for full EPF withdrawal at age 60, though many members choose to leave savings in the account to continue earning dividends. If you want to keep contributing at the full 11% employee rate, you can submit Borang KWSP 17A to your employer — this is common among members who plan to work past 60 and want to maximise retirement savings. Check with your HR department whether 17A has been filed on your behalf or request a new form from any EPF branch.

Can You Make Voluntary EPF Contributions and Reduce Your Tax?

Yes, EPF members can make voluntary contributions to boost retirement savings while claiming tax relief. Self-employed individuals and gig workers use i-Saraan, while employed members can use i-Topup or i-Saraan Plus (which now covers employed contributors too). Voluntary contributions earn the same EPF dividend rate — 6.15% in 2024 — and qualify for personal tax relief of up to RM4,000 per year under the Life Insurance and EPF category (combined limit). For someone in the 19% tax bracket, contributing RM4,000 voluntarily saves RM760 in income tax. Combined with the RM500 government annual incentive on i-Saraan for contributors earning below RM150,000, the effective first-year return on a RM4,000 voluntary contribution can exceed 30% — far higher than any fixed deposit or unit trust.

EPF RIA Framework — Are You Saving Enough for Retirement?

The EPF Retirement Income Adequacy (RIA) Framework, launched in January 2026, sets three savings targets at age 60: Basic RM390,000 (covers essential monthly expenses), Adequate RM650,000 (moderate lifestyle in retirement), and Enhanced RM1,300,000+ (comfortable retirement). The numbers are sobering — only 26% of EPF members aged 54 have reached even the Basic threshold, meaning 74% are below RM390,000 at an age where they have only six years left of contributions. At a RM5,000 salary, contributing RM1,200/month (employee + employer) from age 25 to 60 at 6.15% annual dividend projects to approximately RM1.7 million — comfortably in the Enhanced tier. Starting at age 35 with the same salary, the projection drops to roughly RM650,000 (Adequate). Use the retirement projection tool in this calculator to see where you stand against these benchmarks.

Basic Savings

RM390,000

Adequate Savings

RM600,000

Enhanced Savings

RM1,000,000+

Kalkulator KWSP — Soalan Lazim dalam Bahasa Malaysia

Apa itu kalkulator KWSP? Kalkulator KWSP membantu anda anggar caruman pekerja, caruman majikan, potongan gaji, dan simpanan persaraan EPF.

Berapa kadar caruman KWSP 2026? Untuk pekerja Malaysia bawah umur 60 tahun, kadar pekerja biasanya 11%, manakala majikan membayar 13% atau 12% bergantung kepada gaji bulanan.

Adakah Akaun Fleksibel boleh dikeluarkan? Ya, Akaun Fleksibel boleh dikeluarkan tertakluk kepada prosedur KWSP semasa.

EPF / KWSP Glossary

EPF / KWSPMalaysia's Employees Provident Fund retirement savings system.
Contributory wageThe wage amount used to calculate EPF contributions.
Akaun FleksibelThe 10% flexible EPF account introduced under the 3-account structure.
RIA FrameworkEPF retirement adequacy benchmarks for age-60 savings.

Frequently Asked Questions About EPF Malaysia

How much is EPF deducted from salary in Malaysia?

For Malaysian employees below 60, EPF deducts 11% from your monthly salary. On a RM5,000 salary, that is RM550 per month. Your employer adds RM650 (13%) on top — meaning your total monthly EPF contribution is RM1,200, with RM550 coming from your pocket and RM650 from your employer.

Does the employer EPF rate change at RM5,000?

Yes. The employer contribution is 13% for employees earning RM5,000 or below, and 12% for those earning above RM5,000. The employee rate stays at 11% regardless. This threshold applies to the monthly contributory wage — not total compensation including allowances.

Is EPF contribution calculated on basic salary or gross salary?

EPF is calculated on your monthly contributory wage, which typically includes basic salary plus certain fixed allowances like housing allowance. It excludes reimbursements, travel claims, and certain bonus types. Check your payslip to see which components your employer includes in the EPF calculation.

Does EPF apply to part-time and contract workers?

Yes. EPF contribution is mandatory for all employees in Malaysia regardless of employment type — full-time, part-time, or fixed-term contract. Employers must register and contribute for all employees including those on short-term contracts. The only exception is self-employed individuals, who contribute voluntarily through i-Saraan.

What is the EPF contribution rate for age 60 and above?

Once you reach age 60, the employee contribution rate reduces to 5.5% and employer rates reduce to 6.5% (salaries ≤RM5,000) or 6% (above RM5,000). You can choose to maintain the full 11% employee rate by submitting Borang KWSP 17A to your HR department.

Does EPF contribution apply to bonuses in Malaysia?

Yes, bonuses are generally subject to EPF contribution as they are considered part of wages under the EPF Act 1991. However, certain ex-gratia payments and approved allowances may be excluded. Your employer's payroll team determines which bonus components are EPF-liable based on EPF guidelines.

What happens if my employer does not pay EPF?

Under the EPF Act 1991, employers who fail to remit contributions face fines up to RM20,000 or imprisonment up to 3 years, or both. You can check whether your employer has been contributing correctly by logging into i-Akaun at kwsp.gov.my. If contributions are missing, you can report to EPF enforcement at 03-8922 6000 or visit any EPF branch.

How does voluntary EPF contribution reduce my tax in Malaysia?

Voluntary EPF contributions — including i-Saraan — qualify for up to RM4,000 in personal tax relief under the Life Insurance and EPF category. For someone in the 24% tax bracket, maximising this relief saves RM960 in income tax per year. Combined with the RM500 government match on i-Saraan, the effective first-year return on voluntary contributions is exceptionally high.

What is the EPF RIA Framework and basic savings target?

The Retirement Income Adequacy (RIA) Framework, launched January 2026, sets three retirement savings benchmarks: Basic (RM390,000), Adequate (RM600,000), and Enhanced (RM1,000,000+) — all at age 60. Check the EPF balance projection in this calculator to see if you are on track for the basic savings benchmark based on your current salary and contribution.

Can I withdraw from EPF Akaun Fleksibel anytime?

Yes. Akaun Fleksibel (10% of your contributions) can be withdrawn at any time through the i-Akaun app or EPF branch with no conditions or minimum amount. The remaining 75% in Akaun Persaraan is locked until age 55, and 15% in Akaun Sejahtera is accessible for approved purposes like housing and medical needs.

How much does my employer contribute to my EPF?

Your employer contributes 13% of your monthly salary if you earn RM5,000 or below, or 12% if you earn above RM5,000. For a RM4,000 salary, your employer pays RM520 (13%). For a RM6,000 salary, your employer pays RM720 (12%). This employer contribution is on top of your own 11% — you do not pay it, your employer does.

What is EPF Akaun Fleksibel?

Akaun Fleksibel is the third EPF account introduced in May 2024. It receives 10% of every contribution and can be withdrawn anytime for any reason — no approval needed. For every RM1,000 contributed, RM100 goes to Akaun Fleksibel. The remaining 90% is split between Akaun Persaraan (75%) for retirement and Akaun Sejahtera (15%) for housing, education, and medical needs.

What is the EPF contribution rate for expats in Malaysia?

Expatriates on Employment Pass are subject to mandatory EPF contributions since October 2025. Both the expat employee and their employer contribute 2% each — the same rate as other foreign workers. Expats can choose to contribute at the higher Malaysian citizen rate (11%/13%) voluntarily. Upon leaving Malaysia permanently, expats can withdraw their full EPF balance regardless of age.

How do I check my EPF contribution online?

Check your EPF balance and monthly contributions via i-Akaun at kwsp.gov.my or the i-Akaun mobile app. Register using your MyKad number. You can view monthly contribution history, account balances across all three accounts, and annual dividend credits. EPF also sends annual statements by post. For employer contribution discrepancies, contact KWSP at 03-8922 6000 or visit any EPF branch.

Is there an EPF contribution limit for salaries above RM20,000?

There is no upper salary ceiling for EPF contributions in Malaysia. Unlike SOCSO which caps at RM6,000/month, EPF applies to the full salary at any amount. However, for salaries above RM20,000, employers may calculate contributions using the exact percentage rather than the fixed Third Schedule table. At RM30,000/month: employee pays RM3,300 (11%), employer pays RM3,600 (12%).

Official EPF Source and Calculation Basis

Calculation references include KWSP mandatory contribution guidance, the EPF Act 1991 contribution framework, the RM5,000 employer-rate threshold, the October 2025 foreign worker update, and the 75/15/10 three-account structure. For final payroll compliance, use KWSP records as the authority.

View KWSP mandatory contribution guidance ↗

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Frequently Asked Questions

Under the Third Schedule of the EPF Act 1991, Malaysian employees under 60 contribute 11% of monthly wages. Employers contribute 13% for salaries at or below RM5,000 and 12% for salaries above that threshold. These rates apply to both Malaysian citizens and Permanent Residents.

Since October 2025, employers must contribute 2% of the monthly contributory wage for non-Malaysian employees. Foreign workers do not contribute from their own salary under the rule described on this page. Permanent Residents follow standard Malaysian employee rates.

Yes. For employees earning RM5,000 or below, the employer contributes 13%. For employees earning above RM5,000, the employer rate drops to 12%. The employee contribution remains 11% in both cases.

At age 60, the employee contribution rate reduces to 5.5%, while employer rates reduce to 6.5% for salaries at or below RM5,000 and 6% for salaries above RM5,000. Members who want to keep contributing at the full 11% employee rate can submit Borang KWSP 17A to their employer.

Since May 2024, EPF contributions are split into three accounts: Akaun Persaraan receives 75%, Akaun Sejahtera receives 15%, and Akaun Fleksibel receives 10%. Akaun Fleksibel can be withdrawn anytime, while the other accounts follow EPF withdrawal rules.

Under the Retirement Income Adequacy Framework introduced in January 2026, EPF uses three age-60 benchmarks: Basic Savings RM390,000, Adequate Savings RM600,000, and Enhanced Savings RM1,000,000+. Compare your projected EPF balance against these tiers to see whether you are on track.

No. Unlike SOCSO, EPF has no upper salary ceiling. For monthly salaries under RM20,000, actual payroll amounts follow EPF Third Schedule bracket values. Above RM20,000, the statutory percentage rate applies directly.

Yes. EPF members can make voluntary contributions through channels such as i-Topup, while self-employed individuals can use i-Saraan. Voluntary EPF contributions may qualify for personal tax relief up to RM4,000 per year, subject to current tax rules.