FAQ on EPF









01Commonly asked questions on EPF :
1. Can employer not paying EPF Malaysia?
2. What payment is not liable for EPF contribution?
3. How to avoid paying EPF?
Or we ask you the following questions :
- Did your boss underpay on your EPF contribution?
- Did you pakat with your boss to reduce EPF contribution?
Any agreement to do so is illegal according to the law. Imprisonment term not exceeding 3 years or to a fine not exceeding RM10,000 or both.
02Payment subject to EPF
- Salary
- Payment for unutilized annual and medical leave
- Bonus
- Allowance
- Commission
- Wages for half day leave
- Incentives
- Arrears of wages
- Wages for maternity leave
- Wages for study leave
- Other payments under services contract or otherwise
03Payments no subject to EPF
× Service charge
× Gratuity
× Overtime payment
× Retirement benefit
× Retrenchment, temporary layoff or termination benefits
× Any travelling allowance or the value to any travel concession
× Any other remuneration or payment as may be exempted by the minister
04Source from KWSP:
https://www.kwsp.gov.my/member/contribution/mandatory-contribution#WhatIsDeducted
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- Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
- Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
05KTP (Audit, Tax, Advisory)
- Website www.ktp.com.my
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𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)
- Website www.thks.com.my
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We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.
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Come say hello.
Two firms in the heart of Taman Molek, Johor Bahru.

KTP & Company PLT
Wisma KTP, 53, 53-01 & 53-02, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru, Johor, Malaysia