EPF, or KWSP, is two payments every month: the share deducted from wages, and the share the employer adds. For a Malaysian under 60 the employee rate is 11 percent. The employer rate is 13 percent when monthly wages are RM5,000 or below and 12 percent when they are above RM5,000. Those percentages come from Part A of the Third Schedule to the EPF Act 1991, effective for October 2025 salary and still the schedule on the KWSP site when this config was written. KWSP is explicit that employers must not invent the contribution from a raw percentage for wages up to RM20,000. They use the wage bands in the schedule. Above RM20,000, the percentage is applied to the actual wage, and any cents round up to the next ringgit.
The band is why RM4,980 and RM5,000 can look like a clean 11 and 13 percent while a wage of RM5,010 jumps to the next RM100 ceiling and to the 12 percent employer rate. RM5,000 itself is employee RM550 and employer RM650. The load button enters that case. A wage of RM20,000 is employee RM2,200 and employer RM2,400. A wage of RM20,050, just past the table, is employee RM2,206 and employer RM2,406 because 11 percent of RM20,050 is RM2,205.50 and 12 percent is RM2,406 exactly, and the cents on the employee share round up.
Age 60 changes the part of the schedule, not just the band. Malaysian citizens from 60 to 75 are Part E: the employee pays nothing and the employer pays 4 percent. Permanent residents, and non-citizens who elected to contribute before 1 August 1998, move to Part C at 60: employee 5.5 percent, employer 6.5 percent up to RM5,000 and 6 percent above it. RM5,100 in that group is employer RM306 and employee RM281, because 5.5 percent of the RM5,100 ceiling is RM280.50 and rounds up. Non-citizens registered only from 1 August 1998 stay on Part F, 2 percent and 2 percent, at any age this form covers. Pick that status deliberately. The default is Malaysian.
Nothing on this page is the voluntary extra you may ask payroll to deduct, and nothing is i-Saraan or a self-employed contribution. It is the mandatory pair for a wage. The RM4,000 EPF tax relief is a different subject, handled on the gaji bersih page, and it caps the relief rather than the contribution. You can contribute more than RM4,000 a year and still only relieve RM4,000.
There is also a bonus rule in the Third Schedule: if the ordinary wage is RM5,000 or below and a bonus pushes that month over RM5,000, the employer share on that month stays at 13 percent of the whole month's wages. This form does not ask for a bonus. Run the ordinary wage here, and ask payroll to apply the bonus rule rather than pretending the bonus is a new permanent salary. The rate file records the source PDFs so the next update starts from KWSP, not from memory.
How to check a payslip against the result: read the employee KWSP line, not the employer line, and compare it with the first figure on this page. A difference of one ringgit on a wage under RM20,000 usually means the wage fell in the next band, or payroll used the exact percentage instead of the schedule. Wages are banded in RM20 steps at the bottom, then RM100 steps through RM20,000. RM5,100 is not "11 percent of 5,100". The schedule takes that wage up to the RM5,100 ceiling in its RM100 band and applies the rate there, then rounds cents up. The page shows both shares so you can also see what the employer should remit. The gaji bersih calculator then subtracts only the employee share, along with SOCSO, EIS, and a PCB estimate.