When Salary + Bonus > RM5,000, what is the EPF Contribution Rate for the employer

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EPF Contribution Rate | 公积金缴费率

EPF stands for Employees Provident Fund and is also commonly known as KWSP or Kumpulan Wang Simpanan Pekerja in Malaysia.

The EPF is a retirement savings fund that ensures members’ retirement well-being.

EPF是雇员公积金的缩写,在马来西亚通常也被称为 KWSP 或Kumpulan Wang Simpanan Pekerja。


Bonus Pay: What Is It? | 花红:什么来的?

Bonus pay is additional money provided to an employee on top of their normal wages; it is used by many companies as a thank you to individuals or a team that achieves critical goals.

When a company rewards employees based on their performance, it may inspire employees to achieve their goals, which in turn assists the company in achieving its objectives.



Bonus is subject to EPF contribution | 花红是需要缴纳公积金的

You should be aware that the Bonus is required to contribute to EPF.

From the table above, you can see that:

  • Suppose the employee’s monthly salary is RM5,000 and below. In that case, the employer contribution rate will be automatically established at 13% if the employee is under 60 years old or at 6.5% if the employee is 60 and above.
  • Suppose the employee’s monthly salary is More than RM5,000. In that case, the employer contribution rate will be automatically established at 12% if the employee is under 60 years old or at 6% if the employee is 60 and above.



  • 假设雇员的月薪是5000令吉及以下。在这种情况下,如果雇员的年龄是在60岁以下,雇主的缴纳率将自动确定为13%;而如果雇员的年龄是60岁或以上,则为6.5%。
  • 假设雇员的月薪超过5,000令吉。在这种情况下,如果雇员的年龄是在60岁以下,雇主的缴纳率将自动确定为12%;如果雇员的年龄是60岁或以上,雇主的缴纳率为6%。

What if when Salary + Bonus > RM5,000 | 如果当薪水 + 花红 > 5000令吉时,怎么办?

So, assuming the employee’s total remuneration exceeds RM5,000 after the bonus is paid, for example:

  • Salary = RM4,000
  • Bonus = RM2,000
  • Total Remuneration for Jan 2023: RM6,000

Which of these two contribution rates will be used by the employer:

  • 13%/6.5%; or
  • 12%/6%?


  • 工资 = 4,000令吉
  • 花红 = 2,000令吉
  • 2023年1月的总薪酬 = 6,000令吉


  • 13%/6.5%;或
  • 12%/6%?

The answer | 答案


Remember this mnemonic; it’s easy to remember – it depends on the original amount of salary.

In this case, since the salary is RM4,000; therefore, the contribution rate for the employers is 13%/6.5% (depending on the employee’s age).


记住这个记口诀;它很容易记住 — 它取决于原本工资的数额。


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