Kindly take note that the employer’s share contribution for employees who receive monthly wage/salary of RM5,000 and below will be increased by 1% from 12% to 13%. The employee’s share contribution rate remains at 11%.
The increase in the employer’s share contribution rate is effective beginning employee’s January 2012 wage/salary for February 2012 contribution.
The latest contribution rate for employees and employers can be referred in the Third Schedule, EPF Act 1991 (click to download). Employers are to remit the employee’s contribution share based on this schedule.
(Source: PERKESO website http://www.kwsp.gov.my/index.php?ac=439&ch=p2employers&pg=en_p2employers_empguide&lang=en)