EPF Contribution for Non-Malaysian Citizen Employees in Malaysia (2025 Update)

Overview

As an employer in Malaysia, you are responsible for registering all non-Malaysian citizen employees with valid work passes (excluding domestic workers) and ensuring their EPF contributions are made in compliance with the law.

This guide covers who needs to contribute, registration requirements, contribution rates, and payment deadlines for non-Malaysian citizen employees.

 

Who Is Liable to Contribute?

Non-Malaysian citizen employees are required to contribute to EPF if they meet the following conditions:

• Hold a valid work pass in Malaysia (excluding domestic workers).

• Are below 75 years of age.

Both the employer and the employee are required to contribute.

 

When and How to Register Employees?

Employers must register and contribute for their non-Malaysian citizen employees starting 1 October 2025.

The EPF is currently improving processes to streamline registration, including:

• Automatic registration features.

• Notifications for employee registration status.

Employers are advised to follow updates from EPF’s official channels for the latest developments.

 

EPF Contribution Rates for Non-Malaysian Citizen Employees

Employer Contribution

• Employer share: 2% of wages

Employee Contribution

• Employee share: 2% of wages

Both contributions are mandatory and must be submitted together. Employers may deduct the employee’s share directly from their salary.

 

When and What to Contribute?

Employers must pay EPF contributions on or before the 15th of the following month.

Example:

• Salary for November 2025

• Contribution Month: December 2025

• Payment Due: On or before 15 December 2025

Payment Rules

• Employers must submit both employer and employee shares to EPF.

• Payments must be made in Malaysian Ringgit (RM) only, without cents.

 

Suggested Reference Links

• Contribution For Non-Malaysian Citizen Employees

 

Frequently Asked Questions (FAQs)

1. When do employers need to start contributing EPF for foreign employees?
Employers must begin contributing for non-Malaysian citizen employees starting 1 October 2025.

2. What is the EPF contribution rate for non-Malaysian employees?
Both employers and employees contribute 2% each of the employee’s wages.

3. Do domestic workers need to contribute to EPF?
No, domestic workers are excluded from mandatory EPF contributions.

4. How should contributions be paid?
Contributions must be paid in Ringgit Malaysia (RM) only, without cents, before the 15th of the following month.

5. Can employers deduct the employee’s share of EPF from their salary?
Yes, the employee’s 2% share may be deducted from their monthly wages.

 

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