Wages subject to EPF contribution:

In general, all payments which are meant to be wages are accountable in your monthly contribution amount calculation. These include:

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Wages NOT subject to EPF contribution:

Among the payments that are exempted from EPF contribution:

Do foreigner / expatriate employees have to contribute EPF?

No, non-Malaysian employees are not required to contribute, but they are given the option to contribute. If an employee has opted to contribute, he/she and the employer are liable to contribute and not allowed to revoke the option made. Source: KWSP