Employee Provident Fund (EPF): Compulsory EPF contribution for non-Malaysian citizen employees | RÖDL

Malaysia has just recently announced a new legislation mandating EPF contribution for non-Malaysian employees with one of the purposes being an equal treatment of all employees in Malaysia regardless of their nationality, in line with the international social security standards.

The Employees Provident Fund (Amendment) Bill 2025 (“EPF Amendment Bill”) has been passed by the Dewan Rakyat (House of Representatives) of the Malaysian Parliament on 6 March 2025.

Currently, EPF contributions for non-Malaysian employees have been on voluntary basis for both employees and employers.

Key points:

Subject	Details
Effective Date	October 2025
Contribution Rate	2 % from employee 2 % from employer
Who is liable to contribute?	Non-Malaysian employees below age 75 with valid passport and employment pass issued by the Immigration Department of Malaysia (domestic workers are exempted)
What type of passes	Visitor´s Pass Employment Pass Professional Visitor Pass Student Pass Residence Pass Long-Term Social Visit Pass
Types of Withdrawal	Partial Withdrawal Full Withdrawal Death Leaving the country Incapacitation Withdrawal Age 55 & 60 Withdrawal
Other Benefits	Voluntary Contribution Annual Dividend Simpanan Shariah Election Transfer Savings between own EPF accounts

Currently EPF account registration for non-Malaysian employees can be done manually at nearest EPF branch. However, EPF will announce a new registration channel for non-Malaysian employees that will also provide notifications on the registration status.

21.01.2026