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Malaysia Introduces Mandatory Employees Provident Fund Contributions for Foreign Employees

|Approved Changes|Malaysia
Malaysia

Malaysia's Employees Provident Fund (EPF) has announced that the collection of EPF contributions on the salary/wages of foreign employees (non-Malaysian citizens) working in Malaysia will begin in November 2025 in respect of salary/wages for October 2025. The Employees Provident Fund (Amendment) Act 2025, published 14 May 2025, requires mandatory EPF contributions for foreign employees on monthly salary/wages at a rate of 2% payable by the employee and 2% payable by the employer (4% total),…

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