
As an employer, you have the responsibility to make EPF contributes for your employees. You need to ensure that their monthly contributions are property deducted from their monthly salary and paid to the EPF on time.
Subject to the provisions of section 52, every employee and every employer of a person who is an employee within the meaning of this Act shall be liable to pay monthly contributions on the amount of wages at the rate respectively set out in the Third Schedule.
Section 43(1), EPF Act 1991
Subject to the provisions of section 52, every employee and every employer of a person who is an employee within the meaning of this Act shall be liable to pay monthly contributions on the amount of wages at the rate respectively set out in the Third Schedule.
Section 43(1), EPF Act 1991
The latest contribution rate for employees and employers effective January 2019 'salary / wage' can be referred in the Third Schedule, EPF Act 1991. Employers are required to remit EPF contributions based on this schedule.
Effective from 1 January 2021 to December 2021 (January 2021's salary / wage up to December 2021)
Effective from 1 April 2020 to December 2020 (April 2020 salary / wage up to December 2020)