4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
01 REGISTER AS AN EPF EMPLOYER
Companies that have not registered with EPF must register as an EPF employer starting from 1st October 2025.
Employers with an active EPF employer account may continue using their existing account and are not required to register again.
Registration Channels:
EPF Website (Only for SSM-registered companies, excluding LLPs)
EPF Counters (All company types, including LLPs)
02 PAY CONTRIBUTIONS
Employers must deduct and remit contributions for non-Malaysian citizen employees starting with the October 2025 salary.
Contribution Rate: 2% employer’s share, 2% employee’s share.
Contributions must be paid on or before the 15th of the following month.
03 维护工资记录
需记录以下员工信息，以备EPF审核：
Full Name
EPF Membership No.
Gender, Religion, Date of Birth
ID Type & Number
Passport Expiry Date
Work Permit Type
Employment Start & End Date
Occupation
Permanent Address
Wage Period, Salary & Other Remuneration
Contribution Deductions (Employee & Employer Share)
04 KEEP RECORDS UPDATED
Inform EPF of any address change within 14 days.
Inform EPF of company name or status changes (e.g., Sole Proprietorship → Partnership) within 21 days.
Notify EPF using Form KWSP 1.
If the company no longer has employees or has ceased operations, notify EPF within 30 days via KWSP 6 (Form B) (mail/email/other channels).