Overview of EPF
The Employees' Provident Fund (known by its acronym EPF, or KWSP in Malay) is a Malaysian government agency that manages a compulsory savings plan and retirement planning for private and non-pensionable public sector employees.
The EPF functions through monthly contributions from employees and their employers towards saving accounts. While in savings these funds may be used in various investments by the EPF or, in some cases, by the members themselves.
Contribution Rate (Employer, Employee, Non-Malaysian)
Under EPF rules, both employee and employer contributions are payable. Employee contributions are deducted from the employee's salary and paid to KWSP together with the employer contributions. Although the contribution rates are usually featured as a percentage of the salary subject to EPF, the percentage is approximate and the actual contributions must be taken from the EPF Contribution Table.
The EPF contribution rates vary according to the employee's age and whether they are a Malaysian/permanent resident. Foreigners who are not permanent residents are not obligated to contribute and different rates may apply if they do.
Below are the minimum rates of contribution. You may opt to contribute more; please click here to find out how.
What is the deadline for the payment of EPF?
If contributions are made later than the 15th of the following month (if the 15th is a public holiday, then the deadline is extended to the next working day), interest will be charged for late payment of contribution as follows:
- Interest: The interest rate imposed is calculated based on the dividend rate declared by the EPF Board for each respective year with an additional one (1) percent. The minimum interest imposed is RM 10. Any total for the interest with sen must be rounded up to the nearest higher Ringgit. Example: If the interest imposed is RM 13.21 this must be rounded up to RM 14.
If the contribution is made later than the last day of the following month, there will be a dividend charge in addition to the interest. This dividend charge will be added to the employee’s EPF savings account.
- Dividend: The dividend rate imposed is calculated based on the dividend rate declared by the EPF Board for each respective year.
How to pay for EPF?
EPF submission and payment can be made either via e-Caruman or online banking. For payment via e-Caruman, you are required to have an account with KWSP i-Akaun. Meanwhile for online banking, you will need to upload the EPF payment bank file via your bank portal. For JustLogin users, files for both EPF submission methods can be generated upon payroll submission.
Part 1: How to Generate EPF files in Justlogin?
After you’ve run the monthly payroll, you can follow the steps below to generate the EPF file:
Step 1. Go to and click on
Step 2. Go to Statutory Files, and select EPF sub-tab
Step 3. Choose the Month, Year, and Department. You can click on the calendar icon to choose a specific month and year. Click 'none selected' to choose departments.
You can either select all or choose specific departments.
Click to proceed to generate the file. A table will be generated, as below:
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Process Date: This indicates the date when the table was generated.
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Process by: Refers to the person or entity responsible for generating the table.
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Month, Year, Department: Shows the specific data chosen for processing.
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Total Employees: Indicates the number of employees included in the payroll.
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Status: "In Queue" means the system is currently in the process of generating the form. It will change to "Completed" once the process is finished.
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Success: This means the process was completed successfully.
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Failed: Indicates the process was unsuccessful. If there are failures, you can click on the number to identify and review the errors. Correct the errors and initiate the process again for successful completion.
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Green Ticked
means to download the file. A .csv file will be saved to your device, which you can find in your downloads folder. An example of the .csv file will be downloaded:
Part 2: How to submit/pay EPF via e-Caruman
Log in to KWSP i-Akaun to submit all employee contribution details online. Under the Contribution section, choose Submission of EPF Contribution (Form A). If the form is already submitted, you can choose Payment Only and proceed with payment.
Next, you are required to choose a form type for submission.
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Preprinted Form A:
You can use the latest Form A that you have submitted online before for the previous month's contribution payment. You can proceed with payment if there are no changes, or you can make the changes before you continue with submission and payment.
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Blank Form A:
It is a blank form A which you are required to fill in with the contribution details of the employees. -
Upload Form A data by using Comma Separated Value (CSV) format:
If you are a JustLogin user, you can obtain the generated csv file upon payroll submission. -
Upload Form A data by using CD/Diskette (EPFORMA.TXT/EPFORMA2.TXT) format:
Employers are required to prepare a CD/ Diskette with the contribution information. - For the contribution payment via e-Caruman, you can select your preferred payment method from the 4 payment options:
- You can opt to pay directly via the bank website
- You can make payment via FPX (non-approval flow).
- You can make payment via direct debit (only for employers who have registered DDA).
- You can make payment at EPF/Bank counters.
NOTE: Know more about Malaysian Payroll Statutory Contributions:
SOCSO - https://support.justlogin.com/hc/en-us/articles/4404834346381-SOCSO-JustLogin-Malaysia-Payroll
EIS - https://support.justlogin.com/hc/en-us/articles/4404834587661-EIS-JustLogin-Malaysia-Payroll
PCB - https://support.justlogin.com/hc/en-us/articles/4404835521933-PCB-JustLogin-Malaysia-Payroll
Form to be submitted Yearly by Malaysian companies - https://support.justlogin.com/hc/en-us/articles/4404836735245-Forms-that-Malaysian-Companies-need-to-Prepare