1 October 2025

Act A1760: Employees Provident Fund (Amendment) Act 2025 [Act A1760] has come into operation on 1 October 2025. This is an Act to amend the Employees Provident Fund Act 1991.

The Amendment Act introduces several notable revisions to the Employees Provident Fund Act 1991 (“Principal Act”), primarily concerning non-Malaysian employees:

1. Terminology Alignment

• The term “member of the Fund” in Part VIIA has been replaced with “employee” to better reflect the category of persons covered under this Part.

2. Clarification of Application

• Section 70A now expressly applies to employees who:
  • Are not Malaysian citizens;
  • Whose country of domicile is outside Malaysia; and
  • Enter and remain in Malaysia temporarily under an immigration pass.

3. Simplified Contribution Framework for Foreign Employees

• A new Part F is inserted into the Third Schedule, setting a flat contribution rate for employees who are not Malaysian citizens:
  • Employer contribution: 2% of monthly wages
  • Employee contribution: 2% of monthly wages
  • The total contribution is rounded up to the next ringgit.

4. Removal of Previous Schedules and Provisions

• Paragraphs (6) and (7) of the First Schedule and Parts B and D of the Third Schedule have been deleted.
• This streamlines the provisions applicable to foreign employees’ contributions under the EPF scheme.

Click here for the : Employees Provident Fund (Amendment) Act 2025.