Malaysia-Mandatory EPF Contributions for Non-Malaysian Employees Effective October 2025

On 25 June 2025, the Employee Provident Fund (EPF) announced on their official site confirms that a new legislation mandating EPF contributions for non-Malaysian citizen employees is set to take effect in October 2025, with contributions due in November 2025.

Employers are responsible and to ensure that all non-Malaysian citizen employees with valid work passes are registered and contribute to the EPF in accordance with the law starting from 1 October 2025.

In general, Labuan entities employing non-Malaysians physically working in Malaysia on valid work passes will be also subject to the new EPF rules.

Summary and Key Details:

*For non-Malaysian citizen employees who are already contributing to EPF (under voluntary contribution framework) and wish to continue at the 11% employee contribution rate after the effective date, the employee must complete and submit the prescribed form to their employer.

Facilities and benefits for non-Malaysian citizen employees under the expanded EPF coverage initiative

References
1. https://www.kwsp.gov.my/en/w/list-news/epf-expands-mandatory-contribution-to-non-malaysians
2. https://www.kwsp.gov.my/en/employer/responsibilities/non-malaysian-citizen-employees