Starting for the year of 2025, the minimum EPF statutory contribution rate for non-malaysian employee will be 2%, as well as employer.

When it takes effect?

Employers are only required to register and contribute for their non-Malaysian citizen employees starting 1 October 2025.

This means the new rate applies to October 2025 salary, and the EPF contribution must be paid on or before 15 November 2025.

For more information, please refer :
Contribution For Non-Malaysian Citizen Employees

Who will be involved?

(i) Non-Malaysian employees – All employees below 75 years old with valid work passes.
(ii) Employers – Any employer who hires the above group of employees.
Employers must register them, contribute the employer’s share, and deduct the employee’s share to submit to KWSP.

How Kakitangan.com helps and what should I do?

If the employee (non-malaysian) following the minimum 2%:

Please make sure the employee's nationality is NOT Malaysia under user profile. (Go to User profile > select employee name > Personal info > Nationality)
Starting October 2025, Kakitangan.com will update the new statutory rate as per compliance.
Please recalculate the payroll by untick/retick and refresh the page to see the outcome.
After finalize your payroll, pay EPF as usual.

If the employee (non-malaysian) opt for higher rate, eg : 11%

Employees need to fill up the KWSP 17A/ 18A (AHL) form to maintain the contribution rate of 11% which is now available at here.
The employer must then submit an application to contribute above the statutory rate via i-Akaun (Employer).
When you submit the form, you must choose the month for the new (higher) contribution to start.

It can only begin from:
(a) The current month’s salary, or
(b) salary month within the next 2 months.

Example:If you submit the form on October, you may start EPF contribution in October, OR November, December.

Please refer section A1(1) in the KWSP 17A/ 18A (AHL) form for more information.
kwsp form 12.png
After you have submitted the KWSP 17A/ 18A (AHL) form to the EPF portal, you may back to Kakitangan.com to process your payroll.

In Kakitangan.com,

Please make sure your non-malaysian employee's nationality is NOT Malaysia under user profile.
Go to User profile > select employee name > compensation > STATUTORY DEDUCTIONS AND CONTRIBUTIONS > edit > Employee Pay Normal EPF Rate for Non-Malaysian > choose "11%" > save.
In order to reflect in the payroll calculator, please recalculate the payroll by untick/retick and refresh the page to see the outcome.

Hope it helps :)