Malaysia – EPF Contributions for Non-Malaysian Citizen Employees
Beginning 1 October 2025, Employees Provident Fund (“EPF”) contributions will be mandatory for non-Malaysian citizen employees who hold valid work passes. This move is part of a broader effort to enhance equity and social protection in the Malaysian labour market by extending retirement savings benefits to all workers, regardless of citizenship.
What is the change?
Who is liable to contribute
1. Non-Malaysian citizen employees (excluding domestic servants) who are below 75 years old with valid work passes and employment in Malaysia, are required to contribute to EPF:
2. Employees who hold the following type of work passes are required to contribute to EPF:
- Visitor’s Pass (Foreign Workers, excluding Domestic Helpers)
- Employment Pass
- Professional Visit Pass
- Student Pass
- Residence Pass
- Long-Term Social Visit Pass
* Work permission for Professional Visitor Pass (Specialized), Student Pass, Residence Pass and Long-Term Social Visit Pass must be obtained in advance from the Immigration Department of Malaysia.
3. Exemptions: Domestic servants (e.g. maids, drivers, gardeners) are exempt, though voluntary contributions are allowed.
Contribution Rate
Contribution rates for non-Malaysian citizen employees from October 2025 are as follows:
Non-Malaysian citizen | Contribution Rate starting from October 2025 | |
Less than | Has attained | |
Non-Malaysian citizen employees who became EPF members after 1 August 1998 | Adjusted | Adjusted |
Non-Malaysian citizen employees who became EPF members before 1 August 1998 | Remain unchanged | Remain unchanged |
Non-Malaysian citizen employees who are permanent residents in Malaysia | Remain unchanged | Remain unchanged |
*EM - Employer Share, EP - Employee Share
Where a non-Malaysian citizen employee is already contributing the 11% employee share rate and would like to continue doing so after the effective date, the employee must complete and submit the KWSP 17A/18A (AHL) – Application/Cancellation to Contribute Above the Statutory Rate (Employee Share) to their employer. The employer is then responsible for submitting the application via i-Akaun (Employer).
Employer’s Obligations
- With effect from 1 October 2025, employers may commence registering their non-Malaysian citizen employees for EPF purposes.
- The employer is responsible for deducting the employee’s share of the contribution from their monthly wages and remitting it to the EPF, together with the employer’s contribution commencing from the October 2025 payroll. Remittance must be made on or before the 15th of the following month.
Note: The EPF is in the process of streamlining its procedures for registering non-Malaysian citizen employees. This includes introducing conditions for automatic registration and systems to notify employers about the registration status of these employees. Further updates will be shared periodically through the EPF’s official communication channels.
Source: Deloitte
For more information, please visit the official EPF website
