The Employees Provident Fund (KWSP/EPF) has introduced a new contribution schedule — Table 3, Part F, effective 1 October 2025. This table outlines a simplified contribution structure for foreign workers under a direct calculation method.
🔹 Key Highlights
Contribution Rate:
- Employer: 2%
- Employee: 2%
Minimum Salary for Contribution: RM10.01
No Maximum Capping: There is no upper salary limit for calculation.
Rounding: All contribution amounts are rounded up to the next whole ringgit.
🧮 Example Calculation
For a gross salary of RM10.01:
- Employer’s share = RM10.01 × 2% = RM0.20 → RM1 (rounded)
- Employee’s share = RM10.01 × 2% = RM0.20 → RM1 (rounded)
✅ Total Contribution = RM2
🔗 Official Reference
View the official KWSP announcement and schedule here: KWSP Table 3, Part F (BM)
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