Employees Provident Fund Act 1991 | Part 2
Part VII OFFENCES AND PROCEEDINGS
59. Incorrect declaration, failure to furnish return or furnishing false documents
(1) Any person or member of the Fund who--
(a)
makes, orally or in writing, or signs any declaration, return, certificate or other document required by this Act or any regulations or rules thereunder which is untrue or incorrect in any particulars; or
(b)
fails or refuses to furnish or produce any declaration, return, certificate or other document required by this Act or any regulations or rules thereunder to be furnished or produced; or
(c)
uses or furnishes any documents, required under this Act or any regulations or rules thereunder, which are false,
commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both.
(2) Any person or member of the Fund who is convicted of an offence under subsection (1) in relation to withdrawal made under this Act shall, within six months from the conviction date, return all the amount withdrawn.
(3) Where any person or member of the Fund returns all the amount withdrawn within the period prescribed under subsection(2), such person or member of the Fund is allowed to make further withdrawal for the same purpose after two years from the date the amount is returned.
(4) The period of two years referred to in subsection(3) is not applicable for the purpose of any withdrawal under subsection 54(1) or section55a.
(5) Where any person or member of the Fund fails to comply with subsection (2), such person or member of the Fund is prohibited from making any further withdrawal for the same purpose in respect of which he has been convicted of an offence under subsection (1).
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/59a.Court order
59a. Court order
Where any person is found guilty of an offence under paragraph 59(b) , the court before which such person is found guilty shall order such person to furnish or produce any declaration, return, certificate or other document required by this Act or any regulations or rules thereunder to be furnished or produced.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/60.General penalty
60. General penalty
Any person who contravenes any provision of this Act or any regulations or rules made thereunder shall be guilty of an offence and if no special penalty is expressly provided in this Act or the regulations or rules made thereunder shall, on conviction, be liable to imprisonment for a term not exceeding six months or to a fine not exceeding two thousand ringgit or to both.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/61.Attempts, preparations, abetments and conspiracies punishable as offences
61. Attempts, preparations, abetments and conspiracies punishable as offences
Any person who--
(a)
attempts to commit any offence under this Act;
(b)
does any act preparatory to or in furtherance of the commission of any offence under this Act; or
(c)
abets or is engaged in a criminal conspiracy to commit (as those terms are defined in the Penal Code) any offence under this Act, whether or not the offence is committed in consequence thereof,
shall be guilty of such offence and shall be liable to the penalty provided for such offence.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/62.One trial for any number of offences
62. One trial for any number of offences
Notwithstanding the provisions of any written law to the contrary, an employer may be charged with and tried at one trial for any number of offences under subsection43(2) and such offences shall, for the purpose of the law for the time being in force relating to criminal procedure, be deemed to form the same transaction.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/63.Court order
63. Court order
(1) Notwithstanding the provision of any other written law, where an employer is found guilty of an offence under subsection 43(2) or 48(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of contributions, together with any dividend credited thereon, due and payable to the Board and certified by an officer authorized by the Board to be due from such employer, prior to the date of such finding of guilt.
(1a) Where an employer is found guilty of an offence under subsection 47(2), the court before which the employer is found guilty shall order such employer to pay to the employee through the Fund any amount of the employee's wages which has been deducted for paying the employer's share together with any dividend payable and certified by an officer authorized by the Board to be due by the employer, prior to the date of such finding of guilt.
(2) Where an employer is found guilty of an offence under subsection45(3), the Court before which the employer is found guilty shall order such employer to pay to the Fund any amount of dividend thereon due and payable to the Board and certified by an officer authorized by the Board to be due from such employer.
(3) A court order issued under subsection (1), (1a) or (2) or both shall be paid by the employer in a single payment at the date the order was issued except if the Court is satisfied that the employer has no capability in terms of financial and on special reasons the offence was committed, the Court may order the arrears of contributions to be paid in not more than six monthly instalments from the date of the order.
(4) Where an employer fails to comply with any order made under subsection(1a) or (3), the Court shall, on the application by the Board, issue a warrant to levy the employer's property for the whole amount of the arrears in the following manner:
(a)
by way of distress and sale of the employer's property in accordance with the same procedure of execution under the Subordinate Courts Rules 1980 [P.U.(A) 328[#8260]80] and this execution shall applymutatis mutandis notwithstanding the amount in order for the arrears of contribution or dividend or both; or
(b)
in the same manner as a fine as provided under section283 of the Criminal Procedure Code [Act 593].
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452/64.Certificate of authorized officer of the Board to be evidence
64. Certificate of authorized officer of the Board to be evidence
In any legal proceedings, a certificate in relation to a claim on contributions payable and duly certified by an authorized officer of the Board shall be prima facie evidence of such certificate having been made and of the truth of the contents thereof.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452/65.Civil proceedings to recover contributions
65. Civil proceedings to recover contributions
(1) Notwithstanding the provisions of any other written law all contributions payable under this Act may, without prejudice to any other remedy, be recoverable by the Board summarily as a civil debt.
(2) Proceedings for the summary recovery as civil debts of contributions may be instituted by any officer authorized in that behalf by special or general directions of the Chairman and any such officer may conduct such proceedings.
(3) In this section the word "contribution" shall be deemed to include any dividend and interest due on any contributions.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/66.Protection of contributions in execution proceeding or sale under security
66. Protection of contributions in execution proceeding or sale under security
(1) If, at any time before the date of the commencement of a winding up in the case of a company or before the making of a receiving order in the case of a debtor in bankruptcy--
(a)
an attachment has been issued against the property of an employer in execution of a decree against him and any such property has been seized or sold or otherwise realized in pursuance of such execution; or
(b)
the property of an employer has been sold, on the application of a secured creditor,
then the proceeds of the sale or other realization of such property shall not be distributed to any person entitled thereto until the court ordering the sale or other realization, has made provision for the payment of any amounts due in respect of contributions payable by the employer under this Act.
(2) In this section the word "contribution" shall be deemed to include any dividend and interest due on any contributions.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/67.Conduct of civil proceedings
67. Conduct of civil proceedings
Notwithstanding the provisions of any written law, but without prejudice to section65, in any civil proceedings by or against the Board--
(a)
any person holding the appointment of a Federal Counsel and authorized by the Attorney General for the purpose; or
(b)
any legal officer of the Board authorized in that behalf by the Chairman,
may, on behalf of the Board, institute, appear in and conduct such proceedings and may make and do all appearances, acts and applications in respect of such proceedings.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/68.Omitted or Deleted Section
68. Omitted or Deleted Section
(Deleted by Act A1080).
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/69.Offences by body corporate
69. Offences by body corporate
Where an offence under this Act or any regulations or rules made thereunder has been committed by a body corporate, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the body corporate, firm, society or other body of persons or was purporting to act in such capacity shall, as well as such body corporate, firm, society or other body of persons, be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70.Members of the Board, Investment Panel and officers deemed as public servants
70. Members of the Board, Investment Panel and officers deemed as public servants
Every member of the Board, the Investment Panel, officer and servant of the Board shall be deemed to be a public servant within the meaning of the Penal Code.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70a.Application
Part VIIA member of the fund who is not a malaysian citizen
70a. Application
This Part shall apply to each member of the Fund who is not a Malaysian citizen who elects to contribute on or after 1 August 1998.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70b.Omitted or Deleted Section
70b. Omitted or Deleted Section
(Deleted by Act A1190).
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70c.Withdrawal from the Fund
70c. Withdrawal from the Fund
The Board may authorize the withdrawal of all amount standing to the credit of a member of the Fund who is not a Malaysian citizen upon any terms and conditions as may be prescribed by the Board if the Board is satisfied that --
(a)
the member of the Fund has died;
(b)
the member of the Fund is physically or mentally incapacitated from engaging in an employment; or
(c)
the member of the Fund is about to leave Malaysia and has no intention of returning to Malaysia.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70d.Nomination
70d. Nomination
A member of the Fund who is not a Malaysian citizen is not authorized to make any nomination under this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70e.Other provisions continue to apply
70e. Other provisions continue to apply
In addition to and not in derogation of the provisions under this Part, all other provisions under this Act except for sections 29A, 44A, 53A, 53B, 54, 54A, 55Aand 58B shall apply to a member of the Fund who is not a Malaysian citizen.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/*70f.Credit return
*70f. Credit return
Notwithstanding section 70c, the Board may, in such manner as the Board may prescribe, return to a member of the Fund who is not a Malaysian citizen and who was liable to contribute during the period which commenced on 1 August 1998 and ended on 1 August 2001, all the amount standing to the credit of such member.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/70g.Cessation of liability to contribute
70g. Cessation of liability to contribute
(1) The liability to contribute of an employee who is not a Malaysian citizen and his employer shall cease on the last two months--
(a)
before the expiry of such employee's work permit; or
(b)
before the expiry of any extension of such employee's work permit.
(2) For the purpose of this section--
"work permit"
means permit issued under the provisions of any written law relating to imigration.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/71.Powers of Minister to make regulations
Part VIII POWER TO MAKE REGULATIONS AND RULES
71. Powers of Minister to make regulations
The Minister may, on the recommendation of the Board, make regulations--
(a)
to provide for the manner of payment and collection of contributions and any matters incidental thereto;
(b)
to provide for the nomination by a member of the Fund of the persons to whom any amount standing to his credit in the Fund at the time of his death is to be paid at his death, for the manner in which such nomination may be revoked and for the circumstances in which it is to be treated as having ceased to be operative and for payment of such amount to the nominee so nominated;
(c)
to provide for the payment of the sum standing to the credit of a member of the Fund on his death where there is no nomination by the member of the person to whom such sum is to be paid on his death;
(d)
to provide for the manner of payment of the additional amount in the case of death of a member or upon withdrawal under the provisions of paragraph 54(1)(c);
(e)
to provide that any amount not exceeding two hundred thousand ringgit, or such other amount as may be determined by the Minister, from time to time, by notification in the Gazette, standing to the credit of a deceased member in the Fund may be paid out by the Board without production of any evidence that any estate duty due on the estate of the deceased member has been paid;
(f)
to provide for the destruction of records and documents but such regulations shall require prior consultation with the National Archives before such destruction;
(g)
to provide for the offences under this Act or the regulations or rules made thereunder which may be compounded by the Board, the persons who may compound, the limit of the sum of money to be collected for compounding such offences and the procedure and forms to be complied with in compounding;
(h)
to prescribe fees which shall be paid to the Board in respect of investment under Part IIIa and charges for the purpose of carrying out the provisions of this Act;
(i)
to prescribe fees to be imposed on fund management institutions or other approved institutions under Part IIIa;
(j)
to prescribe for anything which relates to investment under Part IIIa including matters in respect of the appointment, management, administration, duties, terms and conditions of fund management institutions or other approved institutions;
(ja)
to prescribe any matter relating to the taking up of an insurance policy under Part VIa, including the appointment, management, administration, duties, terms and conditions of the insurance companies;
(k)
to prescribe anything which under this Act may be prescribed by the Minister;
(ka)
to prescribe any charges or fees which shall be paid to the Board for the purpose of carrying out the provisions of this Act;
(kb)
to provide for prohibition of the usage of name and emblem of the Fund; and
(l)
for carrying out any of the provisions of this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/72.Powers of Minister to require other person to contribute and declare any payment or remuneration as wages
72. Powers of Minister to require other person to contribute and declare any payment or remuneration as wages
Notwithstanding anything in this Act or any other written law, the Minister may by notification in the Gazette--
(a)
require any person who derives income from any trade, business or profession, or from any other source as he may prescribe, to contribute to the Fund; or
(b)
declare any type of payment or remuneration paid or payable by any employer to his employee under a contract of service or apprenticeship, as wages, if the Minister is satisfied that, having regard to the nature or purpose of such payment or remuneration or any other relevant fact, it ought in the circumstances to be treated as wages for the purposes of this Act,
(c)
declare any person or class of persons employed, engaged or contracted with to carry out work in any occupation in any agricultural or industrial undertaking, constructional work, trade, business or place of work as an employee or employees and the person who employs, involves or contracts with each of the person or class of persons above-mentioned, shall be deemed to be an employer and such employer and employee shall be deemed to have made a contract of service with each other and the Minister may determine any payment received by the person above-mentioned to be wages for the purpose of this Act;
and thereafter this Act shall apply to such person, employer or employee, as the case may be, subject to any modification as the Minister may prescribe.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/73.Powers of the Board to make rules
73. Powers of the Board to make rules
The Board may, in addition to the other duties imposed and powers conferred upon it under this Act, make rules--
(a)
to provide for the payment of all contributions under this Act or any part thereof, omitted to be paid;
(aa)
to prescribe any matter relating to the taking up of an insurance policy under Part VIa, including the procedures on the taking up of an insurance policy;
(b)
to provide for the keeping of books, accounts or records by employers;
(c)
to prescribe the returns to be made by employers, and the forms and registers to be used, in carrying out any of the provisions of this Act;
(d)
to prescribe the procedure to be followed when contributions are deposited by the employer in the Fund;
(e)
to provide, in cases where an employee is employed concurrently by two or more employers, the extent of the obligation of such employers as to payment of contributions under this Act;
(f)
to provide for the return of contributions, or any part of such contributions, paid in error, together with any dividend on such contributions;
(g)
to prescribe the procedure to be followed for the purpose of nomination and revocation of nomination, and the particulars to be furnished;
(h)
to prescribe the procedure relating to withdrawal from the Fund;
(i)
to provide for the appointment of medical boards for the purpose of paragraph 54(1)(c) and for such other purposes as may be prescribed;
(j)
to prescribe the evidence to be produced and the person, officer or authority to whom such evidence is to be produced for the purposes of section 54;
(k)
to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Fund;
(l)
to prescribe the procedure to be followed for the disposal of matters relating to employer's and employee's account;
(m)
(i) to make such disciplinary rules as it deems necessary or expedient to provide for the discipline of the officers and servants of the Board including temporary and contract officers of the Board;
(ii) the disciplinary rules made by the Board under this Act may include provisions for the interdiction with reduction in salary or in other remuneration, or provisions for the suspension without salary or other remuneration, of an officer or servant of the Board during the pendency of disciplinary proceedings;
(iii) the disciplinary rules made under this Act shall create such disciplinary offences and provide for such disciplinary punishments as the Board may deem appropriate, and the punishments so provided may extend to dismissal or reduction in rank;
(iv) the disciplinary rules made under this Act may, in prescribing the procedure for disciplinary proceedings, provide for an opportunity for representations to be made in certain circumstances by the person against whom the disciplinary proceedings are taken before a decision is arrived at by the disciplinary authority on the disciplinary charge laid against such person;
(n)
to prescribe for anything which relates to investment under Part IIIa including the procedures for investment;
(na)
to prescribe for any matter relating to the transfer of credit under Part Va including the withdrawal for the transferred credit.
(o)
to prescribe the procedure to be followed in matters relating to finance and accounts of the Fund; and
(p)
to prescribe anything which may be prescribed by the Board under this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/74.Powers of Minister to amend the Schedules
74. Powers of Minister to amend the Schedules
The Minister may, by order notified in the Gazette, amend, add to or vary any of the Schedules to this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/75.Repeal of the Employees Provident Fund Act 1951
Part IX REPEAL AND TRANSITIONAL PROVISIONS
75. Repeal of the Employees Provident Fund Act 1951
On the appointed day --
(a)
the Employees Provident Fund Act 1951 [Act 272] (in this Part referred to as "the repealed Act") shall cease to have effect;
(b)
the Employees Provident Fund Board (in this Part referred to as "the EPF Board") being a body corporate established under the repealed Act shall likewise cease to exist:
Provided that the members of the EPF Board who immediately before the appointed day were appointed as members of the EPF Board shall on that day be members of the Board and shall be subject to all the provisions of this Act relating to such members and shall be deemed to have been appointed under this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/76.Continuance of laws, etc.
76. Continuance of laws, etc.
(1) Subject to the provisions of this Act, all written laws, orders, regulations and rules affecting or for the protection of the EPF Board and in force immediately before the appointed day shall, until amended or revoked by the authority having power so to do, continue in force on and after the appointed day and be construed as if this Act has not been passed:
Provided that any references therein to the EPF Board unless the context otherwise requires shall be construed as references to the Board, and expressions importing such a reference shall be construed accordingly.
(2) All orders, directions, appointments, notifications, regulations and rules made under the provisions of the repealed Act and in force immediately before the appointed day shall, insofar as they are not inconsistent with the provisions of this Act, be deemed to have been made under this Act and shall continue in force until other provisions shall be made under this Act or until the date upon which they expire.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/77.Transfer of powers, rights, liabilities and duties
77. Transfer of powers, rights, liabilities and duties
Subject to the provisions of this Act, all powers, rights, privileges, duties, liabilities or obligations which immediately before the appointed day were those of the EPF Board shall as from that day devolve on the Board.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/78.Transfer of property
78. Transfer of property
(1) Subject to the provisions of this Act, all lands immediately before the appointed day vested in the EPF Board shall, on that day, vest in the Board.
(2) Subject to the provisions of this Act and to any direction of the Minister, all property and assets other than land which immediately before the appointed day were vested in the EPF Board or in any person on behalf of the EPF Board shall on that day vest in the Board.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/79.Existing contracts
79. Existing contracts
Subject to the provisions of this Act, all deeds, bonds, agreements, instruments and working arrangements subsisting immediately before the appointed day and affecting any of the property transferred under section 78 shall be of full force and effect against or in favour of the Board and enforceable as fully and effectually as if, instead of the EPF Board, or any person acting on behalf of the EPF Board, the Board had been named therein or had been a party thereto.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/80.Continuance of criminal and civil proceedings
80. Continuance of criminal and civil proceedings
(1) Subject to the provisions of this Act, neither the repeal of the repealed Act nor anything contained in this Act shall affect any person's liability to be prosecuted or punished for offences committed under the repealed Act before the appointed day, or any proceedings brought or sentence imposed before that day in respect of such offence.
(2) Subject to the provisions of this Act, any proceedings (whether civil or criminal) or cause of action pending or existing immediately before the appointed day by or against the EPF Board or any person acting on behalf of the EPF Board may be continued or instituted by or against the Board as it might have been by or against the EPF Board or such person as if this Act had not been passed.
(3) Any appeal brought or any leave to appeal applied on or after the appointed day against a decision given in any legal proceedings before that day may be brought by or against the Board as it might have been brought by or against the EPF Board as if this Act had not been passed.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/81.Transfer of Fund
81. Transfer of Fund
Subject to the provisions of this Act, all moneys standing in, and due to be paid to, the Fund set up under section 4 of the repealed Act shall on the appointed day be transferred to the Fund.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/82.Continuance of officers and servants
82. Continuance of officers and servants
Every person who immediately before the appointed day was employed as an officer or servant of the EPF Board shall on that day be deemed to be employed as such officer or servant, as the case may be, of the Board upon the same terms and conditions of service as those obtaining immediately before the appointed day.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/83.Pending disciplinary proceedings
83. Pending disciplinary proceedings
All disciplinary proceedings which, immediately before the appointed day, were pending against any officer or servant of the EPF Board on or after that date, may be continued against the officer or servant by the appropriate authority of the Board established by this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/84.Transfer of member of the Fund
84. Transfer of member of the Fund
Every employee who immediately before the appointed day was a member of the Fund set up under section 4 of the repealed Act shall on that date be a member of the Fund and subject to all the provisions of this Act relating to the member of the Fund.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/85.Transfer of registration of employers
85. Transfer of registration of employers
Every employer registered under the provisions of the repealed Act or the rules made thereunder shall be deemed to have been registered under this Act.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/86.Prevention of anomalies
86. Prevention of anomalies
(1) If any difficulty arises with respect to the foregoing transitional provisions of this Act the Minister may, by order, make such modifications in those provisions as may appear to him necessary for preventing anomalies:
Provided that the Minister shall not exercise the powers conferred by this section after the expiration of two years from the appointed day.
(2) In this section, "modifications" includes amendments, additions, deletions, substitutions, adaptations, variations, alterations and non-application of any provision of this Part.
Unannotated Statutes of Malaysia - Principal Acts/EMPLOYEES PROVIDENT FUND ACT 1991 Act 452/EMPLOYEES PROVIDENT FUND ACT 1991 ACT 452,,/Third Schedule
Third Schedule
(Subsection 43(1))
RATE OF MONTHLY CONTRIBUTIONS
PART A
(1) The rate of monthly contributions specified in this Part shall apply to--
(a)
employees who are Malaysian citizens;
(b)
employees who are not Malaysian citizens but are permanent residents of Malaysia; and
(c)
employees who are not Malaysian citizens who have elected to contribute before 1 August 1998,
until the employee attained the age of sixty years,
AMOUNT OF WAGES FOR THE MONTH | RATE OF CONTRIBUTIONS FOR THE MONTH |
|
|
|
| |||
By the Employer | By the Employee | Total Contribution |
|
| ||
RM | RM | RM | RM | RM | ||
From | 0.01 | to | 10.00 | NIL | NIL | NIL |
From | 10.01 | to | 20.00 | 3.00 | 3.00 | 6.00 |
From | 20.01 | to | 40.00 | 6.00 | 5.00 | 11.00 |
From | 40.01 | to | 60.00 | 8.00 | 7.00 | 15.00 |
From | 60.01 | to | 80.00 | 11.00 | 9.00 | 20.00 |
From | 80.01 | to | 100.00 | 13.00 | 11.00 | 24.00 |
From | 100.01 | to | 120.00 | 16.00 | 14.00 | 30.00 |
From | 120.01 | to | 140.00 | 19.00 | 16.00 | 35.00 |
From | 140.01 | to | 160.00 | 21.00 | 18.00 | 39.00 |
From | 160.01 | to | 180.00 | 24.00 | 20.00 | 44.00 |
From | 180.01 | to | 200.00 | 26.00 | 22.00 | 48.00 |
From | 200.01 | to | 220.00 | 29.00 | 25.00 | 54.00 |
From | 220.01 | to | 240.00 | 32.00 | 27.00 | 59.00 |
From | 240.01 | to | 260.00 | 34.00 | 29.00 | 63.00 |
From | 260.01 | to | 280.00 | 37.00 | 31.00 | 68.00 |
From | 280.01 | to | 300.00 | 39.00 | 33.00 | 72.00 |
From | 300.01 | to | 320.00 | 42.00 | 36.00 | 78.00 |
From | 320.01 | to | 340.00 | 45.00 | 38.00 | 83.00 |
From | 340.01 | to | 360.00 | 47.00 | 40.00 | 87.00 |
From | 360.01 | to | 380.00 | 50.00 | 42.00 | 92.00 |
From | 380.01 | to | 400.00 | 52.00 | 44.00 | 96.00 |
From | 400.01 | to | 420.00 | 55.00 | 47.00 | 102.00 |
From | 420.01 | to | 440.00 | 58.00 | 49.00 | 107.00 |
From | 440.01 | to | 460.00 | 60.00 | 51.00 | 111.00 |
From | 460.01 | to | 480.00 | 63.00 | 53.00 | 116.00 |
From | 480.01 | to | 500.00 | 65.00 | 55.00 | 120.00 |
From | 500.01 | to | 520.00 | 68.00 | 58.00 | 126.00 |
From | 520.01 | to | 540.00 | 71.00 | 60.00 | 131.00 |
From | 540.01 | to | 560.00 | 73.00 | 62.00 | 135.00 |
From | 560.01 | to | 580.00 | 76.00 | 64.00 | 140.00 |
From | 580.01 | to | 600.00 | 78.00 | 66.00 | 144.00 |
From | 600.01 | to | 620.00 | 81.00 | 69.00 | 150.00 |
From | 620.01 | to | 640.00 | 84.00 | 71.00 | 155.00 |
From | 640.01 | to | 660.00 | 86.00 | 73.00 | 159.00 |
From | 660.01 | to | 680.00 | 89.00 | 75.00 | 164.00 |
From | 680.01 | to | 700.00 | 91.00 | 77.00 | 168.00 |
From | 700.01 | to | 720.00 | 94.00 | 80.00 | 174.00 |
From | 720.01 | to | 740.00 | 97.00 | 82.00 | 179.00 |
From | 740.01 | to | 760.00 | 99.00 | 84.00 | 183.00 |
From | 760.01 | to | 780.00 | 102.00 | 86.00 | 188.00 |
From | 780.01 | to | 800.00 | 104.00 | 88.00 | 192.00 |
From | 800.01 | to | 820.00 | 107.00 | 91.00 | 198.00 |
From | 820.01 | to | 840.00 | 110.00 | 93.00 | 203.00 |
From | 840.01 | to | 860.00 | 112.00 | 95.00 | 207.00 |
From | 860.01 | to | 880.00 | 115.00 | 97.00 | 212.00 |
From | 880.01 | to | 900.00 | 117.00 | 99.00 | 216.00 |
From | 900.01 | to | 920.00 | 120.00 | 102.00 | 222.00 |
From | 920.01 | to | 940.00 | 123.00 | 104.00 | 227.00 |
From | 940.01 | to | 960.00 | 125.00 | 106.00 | 231.00 |
From | 960.01 | to | 980.00 | 128.00 | 108.00 | 236.00 |
From | 980.01 | to | 1,000.00 | 130.00 | 110.00 | 240.00 |
From | 1,000.01 | to | 1,020.00 | 133.00 | 113.00 | 246.00 |
From | 1,020.01 | to | 1,040.00 | 136.00 | 115.00 | 251.00 |
From | 1,040.01 | to | 1,060.00 | 138.00 | 117.00 | 255.00 |
From | 1,060.01 | to | 1,080.00 | 141.00 | 119.00 | 260.00 |
From | 1,080.01 | to | 1,100.00 | 143.00 | 121.00 | 264.00 |
From | 1,100.01 | to | 1,120.00 | 146.00 | 124.00 | 270.00 |
From | 1,120.01 | to | 1,140.00 | 149.00 | 126.00 | 275.00 |
From | 1,140.01 | to | 1,160.00 | 151.00 | 128.00 | 279.00 |
From | 1,160.01 | to | 1,180.00 | 154.00 | 130.00 | 284.00 |
From | 1,180.01 | to | 1,200.00 | 156.00 | 132.00 | 288.00 |
From | 1,200.01 | to | 1,220.00 | 159.00 | 135.00 | 294.00 |
From | 1,220.01 | to | 1,240.00 | 162.00 | 137.00 | 299.00 |
From | 1,240.01 | to | 1,260.00 | 164.00 | 139.00 | 303.00 |
From | 1,260.01 | to | 1,280.00 | 167.00 | 141.00 | 308.00 |
From | 1,280.01 | to | 1,300.00 | 169.00 | 143.00 | 312.00 |
From | 1,300.01 | to | 1,320.00 | 172.00 | 146.00 | 318.00 |
From | 1,320.01 | to | 1,340.00 | 175.00 | 148.00 | 323.00 |
From | 1,340.01 | to | 1,360.00 | 177.00 | 150.00 | 327.00 |
From | 1,360.01 | to | 1,380.00 | 180.00 | 152.00 | 332.00 |
From | 1,380.01 | to | 1,400.00 | 182.00 | 154.00 | 336.00 |
From | 1,400.01 | to | 1,420.00 | 185.00 | 157.00 | 342.00 |
From | 1,420.01 | to | 1,440.00 | 188.00 | 159.00 | 347.00 |
From | 1,440.01 | to | 1,460.00 | 190.00 | 161.00 | 351.00 |
From | 1,460.01 | to | 1,480.00 | 193.00 | 163.00 | 356.00 |
From | 1,480.01 | to | 1,500.00 | 195.00 | 165.00 | 360.00 |
From | 1,500.01 | to | 1,520.00 | 198.00 | 168.00 | 366.00 |
From | 1,520.01 | to | 1,540.00 | 201.00 | 170.00 | 371.00 |
From | 1,540.01 | to | 1,560.00 | 203.00 | 172.00 | 375.00 |
From | 1,560.01 | to | 1,580.00 | 206.00 | 174.00 | 380.00 |
From | 1,580.01 | to | 1,600.00 | 208.00 | 176.00 | 384.00 |
From | 1,600.01 | to | 1,620.00 | 211.00 | 179.00 | 390.00 |
From | 1,620.01 | to | 1,640.00 | 214.00 | 181.00 | 395.00 |
From | 1,640.01 | to | 1,660.00 | 216.00 | 183.00 | 399.00 |
From | 1,660.01 | to | 1,680.00 | 219.00 | 185.00 | 404.00 |
From | 1,680.01 | to | 1,700.00 | 221.00 | 187.00 | 408.00 |
From | 1,700.01 | to | 1,720.00 | 224.00 | 190.00 | 414.00 |
From | 1,720.01 | to | 1,740.00 | 227.00 | 192.00 | 419.00 |
From | 1,740.01 | to | 1,760.00 | 229.00 | 194.00 | 423.00 |
From | 1,760.01 | to | 1,780.00 | 232.00 | 196.00 | 428.00 |
From | 1,780.01 | to | 1,800.00 | 234.00 | 198.00 | 432.00 |
From | 1,800.01 | to | 1,820.00 | 237.00 | 201.00 | 438.00 |
From | 1,820.01 | to | 1,840.00 | 240.00 | 203.00 | 443.00 |
From | 1,840.01 | to | 1,860.00 | 242.00 | 205.00 | 447.00 |
From | 1,860.01 | to | 1,880.00 | 245.00 | 207.00 | 452.00 |
From | 1,880.01 | to | 1,900.00 | 247.00 | 209.00 | 456.00 |
From | 1,900.01 | to | 1,920.00 | 250.00 | 212.00 | 462.00 |
From | 1,920.01 | to | 1,940.00 | 253.00 | 214.00 | 467.00 |
From | 1,940.01 | to | 1,960.00 | 255.00 | 216.00 | 471.00 |
From | 1,960.01 | to | 1,980.00 | 258.00 | 218.00 | 476.00 |
From | 1,980.01 | to | 2,000.00 | 260.00 | 220.00 | 480.00 |
From | 2,000.01 | to | 2,020.00 | 263.00 | 223.00 | 486.00 |
From | 2,020.01 | to | 2,040.00 | 266.00 | 225.00 | 491.00 |
From | 2,040.01 | to | 2,060.00 | 268.00 | 227.00 | 495.00 |
From | 2,060.01 | to | 2,080.00 | 271.00 | 229.00 | 500.00 |
From | 2,080.01 | to | 2,100.00 | 273.00 | 231.00 | 504.00 |
From | 2,100.01 | to | 2,120.00 | 276.00 | 234.00 | 510.00 |
From | 2,120.01 | to | 2,140.00 | 279.00 | 236.00 | 515.00 |
From | 2,140.01 | to | 2,160.00 | 281.00 | 238.00 | 519.00 |
From | 2,160.01 | to | 2,180.00 | 284.00 | 240.00 | 524.00 |
From | 2,180.01 | to | 2,200.00 | 286.00 | 242.00 | 528.00 |
From | 2,200.01 | to | 2,220.00 | 289.00 | 245.00 | 534.00 |
From | 2,220.01 | to | 2,240.00 | 292.00 | 247.00 | 539.00 |
From | 2,240.01 | to | 2,260.00 | 294.00 | 249.00 | 543.00 |
From | 2,260.01 | to | 2,280.00 | 297.00 | 251.00 | 548.00 |
From | 2,280.01 | to | 2,300.00 | 299.00 | 253.00 | 552.00 |
From | 2,300.01 | to | 2,320.00 | 302.00 | 256.00 | 558.00 |
From | 2,320.01 | to | 2,340.00 | 305.00 | 258.00 | 563.00 |
From | 2,340.01 | to | 2,360.00 | 307.00 | 260.00 | 567.00 |
From | 2,360.01 | to | 2,380.00 | 310.00 | 262.00 | 572.00 |
From | 2,380.01 | to | 2,400.00 | 312.00 | 264.00 | 576.00 |
From | 2,400.01 | to | 2,420.00 | 315.00 | 267.00 | 582.00 |
From | 2,420.01 | to | 2,440.00 | 318.00 | 269.00 | 587.00 |
From | 2,440.01 | to | 2,460.00 | 320.00 | 271.00 | 591.00 |
From | 2,460.01 | to | 2,480.00 | 323.00 | 273.00 | 596.00 |
From | 2,480.01 | to | 2,500.00 | 325.00 | 275.00 | 600.00 |
From | 2,500.01 | to | 2,520.00 | 328.00 | 278.00 | 606.00 |
From | 2,520.01 | to | 2,540.00 | 331.00 | 280.00 | 611.00 |
From | 2,540.01 | to | 2,560.00 | 333.00 | 282.00 | 615.00 |
From | 2,560.01 | to | 2,580.00 | 336.00 | 284.00 | 620.00 |
From | 2,580.01 | to | 2,600.00 | 338.00 | 286.00 | 624.00 |
From | 2,600.01 | to | 2,620.00 | 341.00 | 289.00 | 630.00 |
From | 2,620.01 | to | 2,640.00 | 344.00 | 291.00 | 635.00 |
From | 2,640.01 | to | 2,660.00 | 346.00 | 293.00 | 639.00 |
From | 2,660.01 | to | 2,680.00 | 349.00 | 295.00 | 644.00 |
From | 2,680.01 | to | 2,700.00 | 351.00 | 297.00 | 648.00 |
From | 2,700.01 | to | 2,720.00 | 354.00 | 300.00 | 654.00 |
From | 2,720.01 | to | 2,740.00 | 357.00 | 302.00 | 659.00 |
From | 2,740.01 | to | 2,760.00 | 359.00 | 304.00 | 663.00 |
From | 2,760.01 | to | 2,780.00 | 362.00 | 306.00 | 668.00 |
From | 2,780.01 | to | 2,800.00 | 364.00 | 308.00 | 672.00 |
From | 2,800.01 | to | 2,820.00 | 367.00 | 311.00 | 678.00 |
From | 2,820.01 | to | 2,840.00 | 370.00 | 313.00 | 683.00 |
From | 2,840.01 | to | 2,860.00 | 372.00 | 315.00 | 687.00 |
From | 2,860.01 | to | 2,880.00 | 375.00 | 317.00 | 692.00 |
From | 2,880.01 | to | 2,900.00 | 377.00 | 319.00 | 696.00 |
From | 2,900.01 | to | 2,920.00 | 380.00 | 322.00 | 702.00 |
From | 2,920.01 | to | 2,940.00 | 383.00 | 324.00 | 707.00 |
From | 2,940.01 | to | 2,960.00 | 385.00 | 326.00 | 711.00 |
From | 2,960.01 | to | 2,980.00 | 388.00 | 328.00 | 716.00 |
From | 2,980.01 | to | 3,000.00 | 390.00 | 330.00 | 720.00 |
From | 3,000.01 | to | 3,020.00 | 393.00 | 333.00 | 726.00 |
From | 3,020.01 | to | 3,040.00 | 396.00 | 335.00 | 731.00 |
From | 3,040.01 | to | 3,060.00 | 398.00 | 337.00 | 735.00 |
From | 3,060.01 | to | 3,080.00 | 401.00 | 339.00 | 740.00 |
From | 3,080.01 | to | 3,100.00 | 403.00 | 341.00 | 744.00 |
From | 3,100.01 | to | 3,120.00 | 406.00 | 344.00 | 750.00 |
From | 3,120.01 | to | 3,140.00 | 409.00 | 346.00 | 755.00 |
From | 3,140.01 | to | 3,160.00 | 411.00 | 348.00 | 759.00 |
From | 3,160.01 | to | 3,180.00 | 414.00 | 350.00 | 764.00 |
From | 3,180.01 | to | 3,200.00 | 416.00 | 352.00 | 768.00 |
From | 3,200.01 | to | 3,220.00 | 419.00 | 355.00 | 774.00 |
From | 3,220.01 | to | 3,240.00 | 422.00 | 357.00 | 779.00 |
From | 3,240.01 | to | 3,260.00 | 424.00 | 359.00 | 783.00 |
From | 3,260.01 | to | 3,280.00 | 427.00 | 361.00 | 788.00 |
From | 3,280.01 | to | 3,300.00 | 429.00 | 363.00 | 792.00 |
From | 3,300.01 | to | 3,320.00 | 432.00 | 366.00 | 798.00 |
From | 3,320.01 | to | 3,340.00 | 435.00 | 368.00 | 803.00 |
From | 3,340.01 | to | 3,360.00 | 437.00 | 370.00 | 807.00 |
From | 3,360.01 | to | 3,380.00 | 440.00 | 372.00 | 812.00 |
From | 3,380.01 | to | 3,400.00 | 442.00 | 374.00 | 816.00 |
From | 3,400.01 | to | 3,420.00 | 445.00 | 377.00 | 822.00 |
From | 3,420.01 | to | 3,440.00 | 448.00 | 379.00 | 827.00 |
From | 3,440.01 | to | 3,460.00 | 450.00 | 381.00 | 831.00 |
From | 3,460.01 | to | 3,480.00 | 453.00 | 383.00 | 836.00 |
From | 3,480.01 | to | 3,500.00 | 455.00 | 385.00 | 840.00 |
From | 3,500.01 | to | 3,520.00 | 458.00 | 388.00 | 846.00 |
From | 3,520.01 | to | 3,540.00 | 461.00 | 390.00 | 851.00 |
From | 3,540.01 | to | 3,560.00 | 463.00 | 392.00 | 855.00 |
From | 3,560.01 | to | 3,580.00 | 466.00 | 394.00 | 860.00 |
From | 3,580.01 | to | 3,600.00 | 468.00 | 396.00 | 864.00 |
From | 3,600.01 | to | 3,620.00 | 471.00 | 399.00 | 870.00 |
From | 3,620.01 | to | 3,640.00 | 474.00 | 401.00 | 875.00 |
From | 3,640.01 | to | 3,660.00 | 476.00 | 403.00 | 879.00 |
From | 3,660.01 | to | 3,680.00 | 479.00 | 405.00 | 884.00 |
From | 3,680.01 | to | 3,700.00 | 481.00 | 407.00 | 888.00 |
From | 3,700.01 | to | 3,720.00 | 484.00 | 410.00 | 894.00 |
From | 3,720.01 | to | 3,740.00 | 487.00 | 412.00 | 899.00 |
From | 3,740.01 | to | 3,760.00 | 489.00 | 414.00 | 903.00 |
From | 3,760.01 | to | 3,780.00 | 492.00 | 416.00 | 908.00 |
From | 3,780.01 | to | 3,800.00 | 494.00 | 418.00 | 912.00 |
From | 3,800.01 | to | 3,820.00 | 497.00 | 421.00 | 918.00 |
From | 3,820.01 | to | 3,840.00 | 500.00 | 423.00 | 923.00 |
From | 3,840.01 | to | 3,860.00 | 502.00 | 425.00 | 927.00 |
From | 3,860.01 | to | 3,880.00 | 505.00 | 427.00 | 932.00 |
From | 3,880.01 | to | 3,900.00 | 507.00 | 429.00 | 936.00 |
From | 3,900.01 | to | 3,920.00 | 510.00 | 432.00 | 942.00 |
From | 3,920.01 | to | 3,940.00 | 513.00 | 434.00 | 947.00 |
From | 3,940.01 | to | 3,960.00 | 515.00 | 436.00 | 951.00 |
From | 3,960.01 | to | 3,980.00 | 518.00 | 438.00 | 956.00 |
From | 3,980.01 | to | 4,000.00 | 520.00 | 440.00 | 960.00 |
From | 4,000.01 | to | 4,020.00 | 523.00 | 443.00 | 966.00 |
From | 4,020.01 | to | 4,040.00 | 526.00 | 445.00 | 971.00 |
From | 4,040.01 | to | 4,060.00 | 528.00 | 447.00 | 975.00 |
From | 4,060.01 | to | 4,080.00 | 531.00 | 449.00 | 980.00 |
From | 4,080.01 | to | 4,100.00 | 533.00 | 451.00 | 984.00 |
From | 4,100.01 | to | 4,120.00 | 536.00 | 454.00 | 990.00 |
From | 4,120.01 | to | 4,140.00 | 539.00 | 456.00 | 995.00 |
From | 4,140.01 | to | 4,160.00 | 541.00 | 458.00 | 999.00 |
From | 4,160.01 | to | 4,180.00 | 544.00 | 460.00 | 1,004.00 |
From | 4,180.01 | to | 4,200.00 | 546.00 | 462.00 | 1,008.00 |
From | 4,200.01 | to | 4,220.00 | 549.00 | 465.00 | 1,014.00 |
From | 4,220.01 | to | 4,240.00 | 552.00 | 467.00 | 1,019.00 |
From | 4,240.01 | to | 4,260.00 | 554.00 | 469.00 | 1,023.00 |
From | 4,260.01 | to | 4,280.00 | 557.00 | 471.00 | 1,028.00 |
From | 4,280.01 | to | 4,300.00 | 559.00 | 473.00 | 1,032.00 |
From | 4,300.01 | to | 4,320.00 | 562.00 | 476.00 | 1,038.00 |
From | 4,320.01 | to | 4,340.00 | 565.00 | 478.00 | 1,043.00 |
From | 4,340.01 | to | 4,360.00 | 567.00 | 480.00 | 1,047.00 |
From | 4,360.01 | to | 4,380.00 | 570.00 | 482.00 | 1,052.00 |
From | 4,380.01 | to | 4,400.00 | 572.00 | 484.00 | 1,056.00 |
From | 4,400.01 | to | 4,420.00 | 575.00 | 487.00 | 1,062.00 |
From | 4,420.01 | to | 4,440.00 | 578.00 | 489.00 | 1,067.00 |
From | 4,440.01 | to | 4,460.00 | 580.00 | 491.00 | 1,071.00 |
From | 4,460.01 | to | 4,480.00 | 583.00 | 493.00 | 1,076.00 |
From | 4,480.01 | to | 4,500.00 | 585.00 | 495.00 | 1,080.00 |
From | 4,500.01 | to | 4,520.00 | 588.00 | 498.00 | 1,086.00 |
From | 4,520.01 | to | 4,540.00 | 591.00 | 500.00 | 1,091.00 |
From | 4,540.01 | to | 4,560.00 | 593.00 | 502.00 | 1,095.00 |
From | 4,560.01 | to | 4,580.00 | 596.00 | 504.00 | 1,100.00 |
From | 4,580.01 | to | 4,600.00 | 598.00 | 506.00 | 1,104.00 |
From | 4,600.01 | to | 4,620.00 | 601.00 | 509.00 | 1,110.00 |
From | 4,620.01 | to | 4,640.00 | 604.00 | 511.00 | 1,115.00 |
From | 4,640.01 | to | 4,660.00 | 606.00 | 513.00 | 1,119.00 |
From | 4,660.01 | to | 4,680.00 | 609.00 | 515.00 | 1,124.00 |
From | 4,680.01 | to | 4,700.00 | 611.00 | 517.00 | 1,128.00 |
From | 4,700.01 | to | 4,720.00 | 614.00 | 520.00 | 1,134.00 |
From | 4,720.01 | to | 4,740.00 | 617.00 | 522.00 | 1,139.00 |
From | 4,740.01 | to | 4,760.00 | 619.00 | 524.00 | 1,143.00 |
From | 4,760.01 | to | 4,780.00 | 622.00 | 526.00 | 1,148.00 |
From | 4,780.01 | to | 4,800.00 | 624.00 | 528.00 | 1,152.00 |
From | 4,800.01 | to | 4,820.00 | 627.00 | 531.00 | 1,158.00 |
From | 4,820.01 | to | 4,840.00 | 630.00 | 533.00 | 1,163.00 |
From | 4,840.01 | to | 4,860.00 | 632.00 | 535.00 | 1,167.00 |
From | 4,860.01 | to | 4,880.00 | 635.00 | 537.00 | 1,172.00 |
From | 4,880.01 | to | 4,900.00 | 637.00 | 539.00 | 1,176.00 |
From | 4,900.01 | to | 4,920.00 | 640.00 | 542.00 | 1,182.00 |
From | 4,920.01 | to | 4,940.00 | 643.00 | 544.00 | 1,187.00 |
From | 4,940.01 | to | 4,960.00 | 645.00 | 546.00 | 1,191.00 |
From | 4,960.01 | to | 4,980.00 | 648.00 | 548.00 | 1,196.00 |
From | 4,980.01 | to | 5,000.00 | 650.00 | 550.00 | 1,200.00 |
(Note: If the employer pays bonus to an employee who receives monthly wages of RM5,000.00 and below and upon receiving the said bonus renders the wages received for that month to exceed RM5,000.00, the calculation of the employer contribution rate shall be calculated at the rate of 13%, and the total contribution which includes cents shall be rounded to the next ringgit).
AMOUNT OF WAGES FOR THE MONTH | RATE OF CONTRIBUTIONS FOR THE MONTH |
|
|
|
| |||
By the Employer | By the Employee | Total Contribution |
|
| ||
RM | RM | RM | RM | RM | ||
From | 5,000.01 | to | 5,100.00 | 612.00 | 561.00 | 1,173.00 |
From | 5,100.01 | to | 5,200.00 | 624.00 | 572.00 | 1,196.00 |
From | 5,200.01 | to | 5,300.00 | 636.00 | 583.00 | 1,219.00 |
From | 5,300.01 | to | 5,400.00 | 648.00 | 594.00 | 1,242.00 |
From | 5,400.01 | to | 5,500.00 | 660.00 | 605.00 | 1,265.00 |
From | 5,500.01 | to | 5,600.00 | 672.00 | 616.00 | 1,288.00 |
From | 5,600.01 | to | 5,700.00 | 684.00 | 627.00 | 1,311.00 |
From | 5,700.01 | to | 5,800.00 | 696.00 | 638.00 | 1,334.00 |
From | 5,800.01 | to | 5,900.00 | 708.00 | 649.00 | 1,357.00 |
From | 5,900.01 | to | 6,000.00 | 720.00 | 660.00 | 1,380.00 |
From | 6,000.01 | to | 6,100.00 | 732.00 | 671.00 | 1,403.00 |
From | 6,100.01 | to | 6,200.00 | 744.00 | 682.00 | 1,426.00 |
From | 6,200.01 | to | 6,300.00 | 756.00 | 693.00 | 1,449.00 |
From | 6,300.01 | to | 6,400.00 | 768.00 | 704.00 | 1,472.00 |
From | 6,400.01 | to | 6,500.00 | 780.00 | 715.00 | 1,495.00 |
From | 6,500.01 | to | 6,600.00 | 792.00 | 726.00 | 1,518.00 |
From | 6,600.01 | to | 6,700.00 | 804.00 | 737.00 | 1,541.00 |
From | 6,700.01 | to | 6,800.00 | 816.00 | 748.00 | 1,564.00 |
From | 6,800.01 | to | 6,900.00 | 828.00 | 759.00 | 1,587.00 |
From | 6,900.01 | to | 7,000.00 | 840.00 | 770.00 | 1,610.00 |
From | 7,000.01 | to | 7,100.00 | 852.00 | 781.00 | 1,633.00 |
From | 7,100.01 | to | 7,200.00 | 864.00 | 792.00 | 1,656.00 |
From | 7,200.01 | to | 7,300.00 | 876.00 | 803.00 | 1,679.00 |
From | 7,300.01 | to | 7,400.00 | 888.00 | 814.00 | 1,702.00 |
From | 7,400.01 | to | 7,500.00 | 900.00 | 825.00 | 1,725.00 |
From | 7,500.01 | to | 7,600.00 | 912.00 | 836.00 | 1,748.00 |
From | 7,600.01 | to | 7,700.00 | 924.00 | 847.00 | 1,771.00 |
From | 7,700.01 | to | 7,800.00 | 936.00 | 858.00 | 1,794.00 |
From | 7,800.01 | to | 7,900.00 | 948.00 | 869.00 | 1,817.00 |
From | 7,900.01 | to | 8,000.00 | 960.00 | 880.00 | 1,840.00 |
From | 8,000.01 | to | 8,100.00 | 972.00 | 891.00 | 1,863.00 |
From | 8,100.01 | to | 8,200.00 | 984.00 | 902.00 | 1,886.00 |
From | 8,200.01 | to | 8,300.00 | 996.00 | 913.00 | 1,909.00 |
From | 8,300.01 | to | 8,400.00 | 1,008.00 | 924.00 | 1,932.00 |
From | 8,400.01 | to | 8,500.00 | 1,020.00 | 935.00 | 1,955.00 |
From | 8,500.01 | to | 8,600.00 | 1,032.00 | 946.00 | 1,978.00 |
From | 8,600.01 | to | 8,700.00 | 1,044.00 | 957.00 | 2,001.00 |
From | 8,700.01 | to | 8,800.00 | 1,056.00 | 968.00 | 2,024.00 |
From | 8,800.01 | to | 8,900.00 | 1,068.00 | 979.00 | 2,047.00 |
From | 8,900.01 | to | 9,000.00 | 1,080.00 | 990.00 | 2,070.00 |
From | 9,000.01 | to | 9,100.00 | 1,092.00 | 1,001.00 | 2,093.00 |
From | 9,100.01 | to | 9,200.00 | 1,104.00 | 1,012.00 | 2,116.00 |
From | 9,200.01 | to | 9,300.00 | 1,116.00 | 1,023.00 | 2,139.00 |
From | 9,300.01 | to | 9,400.00 | 1,128.00 | 1,034.00 | 2,162.00 |
From | 9,400.01 | to | 9,500.00 | 1,140.00 | 1,045.00 | 2,185.00 |
From | 9,500.01 | to | 9,600.00 | 1,152.00 | 1,056.00 | 2,208.00 |
From | 9,600.01 | to | 9,700.00 | 1,164.00 | 1,067.00 | 2,231.00 |
From | 9,700.01 | to | 9,800.00 | 1,176.00 | 1,078.00 | 2,254.00 |
From | 9,800.01 | to | 9,900.00 | 1,188.00 | 1,089.00 | 2,277.00 |
From | 9,900.01 | to | 10,000.00 | 1,200.00 | 1,100.00 | 2,300.00 |
From | 10,000.01 | to | 10,100.00 | 1,212.00 | 1,111.00 | 2,323.00 |
From | 10,100.01 | to | 10,200.00 | 1,224.00 | 1,122.00 | 2,346.00 |
From | 10,200.01 | to | 10,300.00 | 1,236.00 | 1,133.00 | 2,369.00 |
From | 10,300.01 | to | 10,400.00 | 1,248.00 | 1,144.00 | 2,392.00 |
From | 10,400.01 | to | 10,500.00 | 1,260.00 | 1,155.00 | 2,415.00 |
From | 10,500.01 | to | 10,600.00 | 1,272.00 | 1,166.00 | 2,438.00 |
From | 10,600.01 | to | 10,700.00 | 1,284.00 | 1,177.00 | 2,461.00 |
From | 10,700.01 | to | 10,800.00 | 1,296.00 | 1,188.00 | 2,484.00 |
From | 10,800.01 | to | 10,900.00 | 1,308.00 | 1,199.00 | 2,507.00 |
From | 10,900.01 | to | 11,000.00 | 1,320.00 | 1,210.00 | 2,530.00 |
From | 11,000.01 | to | 11,100.00 | 1,332.00 | 1,221.00 | 2,553.00 |
From | 11,100.01 | to | 11,200.00 | 1,344.00 | 1,232.00 | 2,576.00 |
From | 11,200.01 | to | 11,300.00 | 1,356.00 | 1,243.00 | 2,599.00 |
From | 11,300.01 | to | 11,400.00 | 1,368.00 | 1,254.00 | 2,622.00 |
From | 11,400.01 | to | 11,500.00 | 1,380.00 | 1,265.00 | 2,645.00 |
From | 11,500.01 | to | 11,600.00 | 1,392.00 | 1,276.00 | 2,668.00 |
From | 11,600.01 | to | 11,700.00 | 1,404.00 | 1,287.00 | 2,691.00 |
From | 11,700.01 | to | 11,800.00 | 1,416.00 | 1,298.00 | 2,714.00 |
From | 11,800.01 | to | 11,900.00 | 1,428.00 | 1,309.00 | 2,737.00 |
From | 11,900.01 | to | 12,000.00 | 1,440.00 | 1,320.00 | 2,760.00 |
From | 12,000.01 | to | 12,100.00 | 1,452.00 | 1,331.00 | 2,783.00 |
From | 12,100.01 | to | 12,200.00 | 1,464.00 | 1,342.00 | 2,806.00 |
From | 12,200.01 | to | 12,300.00 | 1,476.00 | 1,353.00 | 2,829.00 |
From | 12,300.01 | to | 12,400.00 | 1,488.00 | 1,364.00 | 2,852.00 |
From | 12,400.01 | to | 12,500.00 | 1,500.00 | 1,375.00 | 2,875.00 |
From | 12,500.01 | to | 12,600.00 | 1,512.00 | 1,386.00 | 2,898.00 |
From | 12,600.01 | to | 12,700.00 | 1,524.00 | 1,397.00 | 2,921.00 |
From | 12,700.01 | to | 12,800.00 | 1,536.00 | 1,408.00 | 2,944.00 |
From | 12,800.01 | to | 12,900.00 | 1,548.00 | 1,419.00 | 2,967.00 |
From | 12,900.01 | to | 13,000.00 | 1,560.00 | 1,430.00 | 2,990.00 |
From | 13,000.01 | to | 13,100.00 | 1,572.00 | 1,441.00 | 3,013.00 |
From | 13,100.01 | to | 13,200.00 | 1,584.00 | 1,452.00 | 3,036.00 |
From | 13,200.01 | to | 13,300.00 | 1,596.00 | 1,463.00 | 3,059.00 |
From | 13,300.01 | to | 13,400.00 | 1,608.00 | 1,474.00 | 3,082.00 |
From | 13,400.01 | to | 13,500.00 | 1,620.00 | 1,485.00 | 3,105.00 |
From | 13,500.01 | to | 13,600.00 | 1,632.00 | 1,496.00 | 3,128.00 |
From | 13,600.01 | to | 13,700.00 | 1,644.00 | 1,507.00 | 3,151.00 |
From | 13,700.01 | to | 13,800.00 | 1,656.00 | 1,518.00 | 3,174.00 |
From | 13,800.01 | to | 13,900.00 | 1,668.00 | 1,529.00 | 3,197.00 |
From | 13,900.01 | to | 14,000.00 | 1,680.00 | 1,540.00 | 3,220.00 |
From | 14,000.01 | to | 14,100.00 | 1,692.00 | 1,551.00 | 3,243.00 |
From | 14,100.01 | to | 14,200.00 | 1,704.00 | 1,562.00 | 3,266.00 |
From | 14,200.01 | to | 14,300.00 | 1,716.00 | 1,573.00 | 3,289.00 |
From | 14,300.01 | to | 14,400.00 | 1,728.00 | 1,584.00 | 3,312.00 |
From | 14,400.01 | to | 14,500.00 | 1,740.00 | 1,595.00 | 3,335.00 |
From | 14,500.01 | to | 14,600.00 | 1,752.00 | 1,606.00 | 3,358.00 |
From | 14,600.01 | to | 14,700.00 | 1,764.00 | 1,617.00 | 3,381.00 |
From | 14,700.01 | to | 14,800.00 | 1,776.00 | 1,628.00 | 3,404.00 |
From | 14,800.01 | to | 14,900.00 | 1,788.00 | 1,639.00 | 3,427.00 |
From | 14,900.01 | to | 15,000.00 | 1,800.00 | 1,650.00 | 3,450.00 |
From | 15,000.01 | to | 15,100.00 | 1,812.00 | 1,661.00 | 3,473.00 |
From | 15,100.01 | to | 15,200.00 | 1,824.00 | 1,672.00 | 3,496.00 |
From | 15,200.01 | to | 15,300.00 | 1,836.00 | 1,683.00 | 3,519.00 |
From | 15,300.01 | to | 15,400.00 | 1,848.00 | 1,694.00 | 3,542.00 |
From | 15,400.01 | to | 15,500.00 | 1,860.00 | 1,705.00 | 3,565.00 |
From | 15,500.01 | to | 15,600.00 | 1,872.00 | 1,716.00 | 3,588.00 |
From | 15,600.01 | to | 15,700.00 | 1,884.00 | 1,727.00 | 3,611.00 |
From | 15,700.01 | to | 15,800.00 | 1,896.00 | 1,738.00 | 3,634.00 |
From | 15,800.01 | to | 15,900.00 | 1,908.00 | 1,749.00 | 3,657.00 |
From | 15,900.01 | to | 16,000.00 | 1,920.00 | 1,760.00 | 3,680.00 |
From | 16,000.01 | to | 16,100.00 | 1,932.00 | 1,771.00 | 3,703.00 |
From | 16,100.01 | to | 16,200.00 | 1,944.00 | 1,782.00 | 3,726.00 |
From | 16,200.01 | to | 16,300.00 | 1,956.00 | 1,793.00 | 3,749.00 |
From | 16,300.01 | to | 16,400.00 | 1,968.00 | 1,804.00 | 3,772.00 |
From | 16,400.01 | to | 16,500.00 | 1,980.00 | 1,815.00 | 3,795.00 |
From | 16,500.01 | to | 16,600.00 | 1,992.00 | 1,826.00 | 3,818.00 |
From | 16,600.01 | to | 16,700.00 | 2,004.00 | 1,837.00 | 3,841.00 |
From | 16,700.01 | to | 16,800.00 | 2,016.00 | 1,848.00 | 3,864.00 |
From | 16,800.01 | to | 16,900.00 | 2,028.00 | 1,859.00 | 3,887.00 |
From | 16,900.01 | to | 17,000.00 | 2,040.00 | 1,870.00 | 3,910.00 |
From | 17,000.01 | to | 17,100.00 | 2,052.00 | 1,881.00 | 3,933.00 |
From | 17,100.01 | to | 17,200.00 | 2,064.00 | 1,892.00 | 3,956.00 |
From | 17,200.01 | to | 17,300.00 | 2,076.00 | 1,903.00 | 3,979.00 |
From | 17,300.01 | to | 17,400.00 | 2,088.00 | 1,914.00 | 4,002.00 |
From | 17,400.01 | to | 17,500.00 | 2,100.00 | 1,925.00 | 4,025.00 |
From | 17,500.01 | to | 17,600.00 | 2,112.00 | 1,936.00 | 4,048.00 |
From | 17,600.01 | to | 17,700.00 | 2,124.00 | 1,947.00 | 4,071.00 |
From | 17,700.01 | to | 17,800.00 | 2,136.00 | 1,958.00 | 4,094.00 |
From | 17,800.01 | to | 17,900.00 | 2,148.00 | 1,969.00 | 4,117.00 |
From | 17,900.01 | to | 18,000.00 | 2,160.00 | 1,980.00 | 4,140.00 |
From | 18,000.01 | to | 18,100.00 | 2,172.00 | 1,991.00 | 4,163.00 |
From | 18,100.01 | to | 18,200.00 | 2,184.00 | 2,002.00 | 4,186.00 |
From | 18,200.01 | to | 18,300.00 | 2,196.00 | 2,013.00 | 4,209.00 |
From | 18,300.01 | to | 18,400.00 | 2,208.00 | 2,024.00 | 4,232.00 |
From | 18,400.01 | to | 18,500.00 | 2,220.00 | 2,035.00 | 4,255.00 |
From | 18,500.01 | to | 18,600.00 | 2,232.00 | 2,046.00 | 4,278.00 |
From | 18,600.01 | to | 18,700.00 | 2,244.00 | 2,057.00 | 4,301.00 |
From | 18,700.01 | to | 18,800.00 | 2,256.00 | 2,068.00 | 4,324.00 |
From | 18,800.01 | to | 18,900.00 | 2,268.00 | 2,079.00 | 4,347.00 |
From | 18,900.01 | to | 19,000.00 | 2,280.00 | 2,090.00 | 4,370.00 |
From | 19,000.01 | to | 19,100.00 | 2,292.00 | 2,101.00 | 4,393.00 |
From | 19,100.01 | to | 19,200.00 | 2,304.00 | 2,112.00 | 4,416.00 |
From | 19,200.01 | to | 19,300.00 | 2,316.00 | 2,123.00 | 4,439.00 |
From | 19,300.01 | to | 19,400.00 | 2,328.00 | 2,134.00 | 4,462.00 |
From | 19,400.01 | to | 19,500.00 | 2,340.00 | 2,145.00 | 4,485.00 |
From | 19,500.01 | to | 19,600.00 | 2,352.00 | 2,156.00 | 4,508.00 |
From | 19,600.01 | to | 19,700.00 | 2,364.00 | 2,167.00 | 4,531.00 |
From | 19,700.01 | to | 19,800.00 | 2,376.00 | 2,178.00 | 4,554.00 |
From | 19,800.01 | to | 19,900.00 | 2,388.00 | 2,189.00 | 4,577.00 |
From | 19,900.01 | to | 20,000.00 | 2,400.00 | 2,200.00 | 4,600.00 |
and for the months where the wages exceed RM20,000.00, the rate of contribution by the employee shall be calculated at 11% from the amount of wages for the month, and the rate of contribution by the employer is 12% from the amount of wages for the month. The total contribution which includes cents shall be rounded to the next ringgit.
(2) In this Part -
(a)
the amount of wages for the month which shall be contributed to the Fund by each employer for each employee shall be according to any limit on the amount of wages and contributions as prescribed by the Board; and
(b)
the amount of contributions for the month for the purpose of subsection 43(3) and section 44A is limited to any limit on the total contributions as prescribed by the Board.