EPF Calculator (Malaysia)
Updated November 2026 · Free · No sign-up
Calculate EPF (KWSP) contributions — Malaysia’s retirement fund: employee 11%, employer 13% (wages ≤ RM5,000) or 12% (above), with contribution-table rounding and annual dividends.
Quick answer: Malaysian EPF: employee 11% + employer 13% on wages up to RM5,000 (12% above RM5,000). RM4,000 salary → RM440 employee + RM520 employer = RM960/month into KWSP. Statutory contributions follow the Third Schedule’s banded table (slight rounding vs raw %).
The Rates
| Group | Employee | Employer |
|---|---|---|
| Under 60, wages ≤ RM5,000 | 11% | 13% |
| Under 60, wages > RM5,000 | 11% | 12% |
| 60-75 | 0% (Malaysians) | 4% |
Statutory amounts come from the Third Schedule’s wage bands (rounded up per band), so exact deductions can differ a few ringgit from raw percentages. Wages include salary, OT, commissions, bonuses, allowances — excluding service charges, travel passage, and gratuities. Foreign workers: mandatory employer contributions were introduced at 2% phases — verify current if applicable.
Worked Example and Accounts
RM4,000/month: ~RM960 total monthly, RM11,520/year. Split Akaun Persaraan 75% / Akaun Sejahtera 15% / Akaun Fleksibel 10% (the 2024 three-account restructure) — Fleksibel is withdrawable anytime, Sejahtera for housing/education/medical, Persaraan locked to 55. Dividends have run ~5-6% (conventional) — RM960/month for 25 years at 5.5% compounds past RM600k.
Voluntary Levers
Self-contribution (i-Saraan for gig workers, with government matching incentives), i-Suri for homemakers, and the tax relief: EPF+life-insurance relief caps combine up to RM7,000 in categories — see the PCB page. Employers may contribute above statutory (common in GLCs at 15-16%) — negotiate it like salary; it’s tax-advantaged compensation.
Frequently Asked Questions
What are the EPF contribution rates?
Employee 11%; employer 13% on wages up to RM5,000/month, 12% above — per the Third Schedule’s banded table; reduced rates apply from age 60.
What are the three EPF accounts?
Akaun Persaraan (75%, locked to 55), Akaun Sejahtera (15%, housing/education/medical), Akaun Fleksibel (10%, withdraw anytime) — the 2024 restructure.
Do bonuses attract EPF?
Yes — bonuses, commissions, OT, and most allowances count as wages for EPF (unlike SOCSO’s narrower base).
What dividend does EPF pay?
Declared annually — historically ~5-6% conventional (Simpanan Shariah separate); the guaranteed statutory minimum is 2.5%.
Can I contribute voluntarily?
Yes — self-contribution up to RM100,000/year total, i-Saraan matching for informal workers, plus topping up family accounts.
✓ Formula verified • Last updated: November 3, 2026