The Employee Provident Fund, also known as EPF, is an important fund governed under statutory law. Thus, it is important to be aware of our EPF contribution, which is how much we are required to contribute to the fund as both employee and employer.

It is important to note that there are channels where an EPF contribution can be made, and also provides services for increasing your EPF contribution. To learn more about how to calculate and pay your EPF contribution, continue reading.

How to Calculate EPF Contribution?

EPF deductions are borne by both the employee and employer, with both needing to contribute to the EPF. Deductions are done based on the salary of the individual, and a detailed map of this can be found in the EPF contribution table.

It is worth bearing in mind that not all payments are subjected to EPF contribution. The commonly known payments benefiting from EPF are salaries, while payments such as service charges are not included. Listed below are the payments divided into two categories:

Payments subjected to EPF contribution

· Salaries
· Payment for unused annual or medical leave
· Bonuses
· Allowances
· Commissions
· Incentives
· Wages for maternity leave, half-day leave, etc.
· Other contractual payments

Payments not subjected to EPF contribution

· Service charges (tips, etc.)
· Overtime payments
· Gratuity
· Payment after the notice of termination of service
· Retirement/termination benefits
· Travel allowances
· Director’s fee
· Gifts, such as cash payments for Hari Raya, CNY, etc.
· Benefits-in-kind

How to Pay EPF Contribution

Various channels are in place to pay off your EPF contribution, making the payment process more seamless. Some employers also utilise automated payroll management, allowing employees to make their contributions automatically. The payment channels are as follows:

· Via e-Caruman (KWSP i-Akaun)
· Online banking
· Bank agents (Bank Simpanan Nasional, Maybank, Public Bank, and RHB Bank)
· EPF counters

Read More: What happens if an employer overpays or underpays the EPF?

How to Increase the Contribution Rate with

For those who wish to further their EPF savings by increasing their monthly contribution, provides that option. Below is the sequence of instructions for increasing your EPF contribution:

1. Download the KWSP 17A (AHL) form (for a single employee) or KWSP 17AA (AHL) (for several employees and is usually done by the employer) under ‘Pay EPF’ on

2. On, fill in the employee’s NRIC and EPF number

3. Go to payroll > View report at the bottom of the page > Go to ‘Pay EPF’ > Select ‘Export Team Data’ for VEKHAS 2022

4. Download the file and filter out the employees who wish to maintain the 11% contribution rate

5. Upload the file onto the EPF website

Keeping up with any legal requirements for EPF contributions is a crucial part of remaining compliant towards local labour laws for employers. For employees, it is beneficial to understand what is EPF and to be aware of this key source of finance for the future.

Interested in learning more about what is EPF and your EPF contributions? Browse through other topics of interest on’s main blog or email us at Our HR experts are always happy to provide you with answers.