Mandatory KWSP contributions for foreign employees as of October

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Effective with the October 2025 salary cycle, employers are required to make mandatory KWSP (EPF) contributions for all eligible foreign employees. These contributions must be submitted in the November 2025 cycle.
   
Employers should ensure EPF deductions for foreign employees are configured correctly and review employee records to identify all foreign employees who are eligible for contributions.
    
Failure to register or contribute will result in a fine up to RM10,000.00 or imprisonment of up to 3 years or both. Failure to pay after deducting the employee’s share will result in a fine of up to RM20,000.00 or imprisonment up to 6 years or both.
    
Our earlier article highlighting on the mandatory EPF contribution for foreign employee can be read here​. 




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