Employees Provident Fun Act 1991 Act 452 - 1may2020

LAWS OF MALAYSIA
ONLINE VERSION OF UPDATED

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Act 452
EMPLOYEES PROVIDENT FUND

ACT 1991
As at 1 May 2020
2
EMPLOYEES PROVIDENT FUND ACT 1991
Date of Royal Assent … … … … 28 March 1991
Date of publication in the Gazette … … … … 11 April 1991
Latest amendment made by

P.U. (A) 96/2020 which came into … … … … 1 April 2020 until
operation on 31 December
2020
PREVIOUS REPRINTS
First Reprint ... ... ... ... 2001
Second Reprint ... ... ... ... 2006

3
LAWS OF MALAYSIA
Act 452
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title and commencement

2. Interpretation
PART II
THE BOARD AND THE INVESTMENT PANEL
3. Establishment of the Board

4. Membership of the Board
5. Alternate members
6. Tenure of office
7. Resignation and revocation
8. Vacation of office
9. Quorum of the Board
10. Chairman to have casting vote
11. Power of Minister to give directions
12. Duty to furnish the Minister with information
13. Authentication of seal
14. Powers and duties of the Board
15. General reserve and other reserve accounts
16. Board may establish any committee
17. Power to grant loans and make advances to its officers and servants
4 Laws of Malaysia ACT 452
Section
18. Establishment and membership of the Investment Panel

19. Vacation of office
20. Quorum and conduct of proceedings
21. The Chairman of the Investment Panel to have casting vote
22. Disqualification from membership of the Board and the Investment Panel
23. Disclosure of interest
23A. Established of Shariah Advisory Committee
23B. Functions of Shariah Advisory Committee
23C. Appointment of members of Shariah Advisory Committee
23D. Reference to Shariah Advisory Committee
PART III
THE FUND
24. Establishment of Employees Provident Fund

25. Board shall be trustee of the Fund
26. Power of the Board to invest
26A. Power of the Board to invest in an approved company
26B. Board to invest in Government Securities
26C. Power of the Board to establish a corporation or a company
27. Declaration of dividend
28. Provision for advancement from the Federal Consolidated Fund
29. Audit of the Fund’s annual accounts
PART IIIA
INVESTMENT BY MEMBER OF THE FUND
29A. Investment by member of the Fund
PART IV
APPOINTMENT OF OFFICERS AND SERVANTS,

THEIR POWERS, FUNCTIONS AND DUTIES
30. Appointment of the chief executive officer, officers and servants of the
Board
Employees Provident Fund 5
Section
31. Establishment of the Disciplinary Committee

31A. Establishment of the Disciplinary Appeal Committee
32. Imposition of surcharge
33. Establishment of a Promotion Committee in respect of officers and servants
of the Board
33A. Establishment of the Promotion Appeal Committee in respect of officers
and servants of the Board
34. Appointment of Inspectors, their powers, functions and duties
35. Powers of entry, examination and search
36. Obstruction to exercise of powers by an Inspector
37. Power to examine persons
37A. Power of the Board to assess contributions based on information available
38. Powers of chief executive officer to ask for information and application for
search warrant
39. The chief executive officer may issue certificate to Inspector General of
Police or the Director General of Immigration to prevent any person leaving
Malaysia in certain circumstances
PART V
CONTRIBUTIONS TO THE EMPLOYEES

PROVIDENT FUND
40. (Deleted)
41. Duty of employer to register with the Board
42. Duty of employer to prepare and furnish statement of wages
43. Rate of contributions
43A. Election for account of member of the Fund to be managed according to
Shariah
44. Remittance of funds in connection with retirement
44A. Adding up credit into the account of a member of the Fund
45. Payment of contributions
46. Joint and several liability of directors, etc.
47. Employer’s contribution irrecoverable from employee
48. Recovery by employer of employee’s contribution
Section
49. Late payment charges on contributions in arrears

50. Contributions to be paid into the Fund
51. Contributions and deposits not to be assigned or attached
51A. Transfer to the Registrar of Unclaimed Money
52. Approved funds
53. Winding up of approved fund
PART VA
TRANSFER OF CREDIT IN ACCORDANCE WITH THE

DIVISION OF MATRIMONIAL ASSETS ORDER
53A. Transfer of credit of a member of the Fund in accordance with the division
of matrimonial assets order
53B. Withdrawal of the transferred amount
PART VI
WITHDRAWAL OF CONTRIBUTIONS
54. Withdrawal from the Fund

54A. Payment of dividend in such manner as determined by the Board
54B. Date of withdrawal
54C. Withdrawal by pensionable employees
55. (Deleted)
55A. Withdrawal from the Fund for a member of the Fund who has attained the
age of fifty-five years
55B. Contribution to and withdrawal from the Fund for a member of the Fund
who has attained the age of sixty years
56. Release of employer’s contributions
57. Payment for withdrawal
57A. Limitation for a member of the Fund to dispute the accuracy of amount
withdrawn or the validity of a withdrawal made
58. Payment of additional amount
58A. Amount withdrawn not to be utilized for other purpose
PART VIA
TAKING UP OF INSURANCE POLICY BY MEMBER
OF THE FUND
Section
58B. Taking up of insurance policy
PART VII
OFFENCES AND PROCEEDINGS
59. Incorrect declaration, failure to furnish return or furnishing false documents

59A. Court order
60. General penalty
61. Attempts, preparations, abetments and conspiracies punishable as offences
62. One trial for any number of offences
63. Court order
64. Certificate of authorized officer of the Board to be evidence
65. Civil proceedings to recover contributions
66. Protection of contributions in execution proceeding or sale under security
67. Conduct of civil proceedings
68. (Deleted)
69. Offences by body corporate
69A. Public Authorities Protection Act 1948
70. Members of the Board, Investment Panel and officers deemed as public
servants
PART VIIA
MEMBER OF THE FUND WHO IS NOT A MALAYSIAN
CITIZEN
70A. Application
70B. (Deleted)
70C. Withdrawal from the Fund
Section
70D. Nomination
70E. Other provisions continue to apply
70F. Credit return
70G. Cessation of liability to contribute
70H. Cessation of dividend payments and transfer to Registrar of Unclaimed
Money
PART VIII
POWER TO MAKE REGULATIONS AND RULES
71. Powers of Minister to make regulations

72. Powers of Minister to require other person to contribute and declare any
payment or remuneration as wages
73. Powers of the Board to make rules
74. Powers of Minister to amend the Schedules
PART IX
REPEAL AND TRANSITIONAL PROVISIONS
75. Repeal of the Employees Provident Fund Act 1951

76. Continuance of laws, etc.
77. Transfer of powers, rights, liabilities and duties
78. Transfer of property
79. Existing contracts
80. Continuance of criminal and civil proceedings
81. Transfer of Fund
82. Continuance of officers and servants
83. Pending disciplinary proceedings
84. Transfer of member of the Fund
85. Transfer of registration of employers
86. Prevention of anomalies
Section
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE (Deleted)
FIFTH SCHEDULE
SIXTH SCHEDULE
SEVENTH SCHEDULE
11
LAWS OF MALAYSIA
Act 452
An Act to provide for the law relating to a scheme of savings for

employees’ retirement and the management of the savings for the
retirement purposes and for matters incidental thereto.
[1 June 1991, P.U. (B) 264/1991]
BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan

Agong with the advice and consent of the Dewan Negara and Dewan
Rakyat in Parliament assembled, and by authority of the same, as
follows:
PART I
PRELIMINARY
Short title and commencement
1. (1) This Act may be cited as the Employees Provident Fund

Act 1991.
(2) This Act shall come into force on such date as the Minister
may, by notification in the Gazette, appoint.
Interpretation
2. In this Act, unless the context otherwise requires—
“additional amount” means the amount which may be paid under

section 58;
“amount of wages for the month” means—
(a) in respect of an employee paid monthly or at intervals of

longer than a month, the amount of wages due to him in
respect of the month; or
(b) in respect of any other employee, the aggregate amount

of wages due to him on such pay days as fall within the
month:
Provided that where arrears of wages are paid to an employee upon

any wage revision, such arrears of wages shall for the purposes of this
Act be deemed to be part of the amount of wages for the month in
which the arrears of wages are paid in addition to the amount of wages
due to him in respect of the month referred to in paragraph (a) or (b);
“appointed day” means the day appointed by the Minister under

subsection 1(2);
“approved company” means a company—
(a) incorporated in Malaysia and having a place of business

in Malaysia;
(b) (i) having as its sole or primary object the promotion

of home ownership by advancing for the purchase
of lands and buildings sums of money, repayable
by instalments of principal and interest over a
fixed period of years, not exceeding at any time the
valuation of such lands and buildings made by a
licensed land surveyor or a licensed appraiser; or
(ii) in which the Government of Malaysia has

participation and having as its sole or primary
object the financing of industries; and
(c) approved by the Minister by notification in the Gazette for

the purpose of receiving loans from the Board in
accordance with section 26A;
“approved fund” means—

(a) a provident fund or other scheme for the benefit of

employees established by an employer or by a group of
employers and declared by the Board under section 52 to
be an approved fund, and includes—
(i) any scheme in respect of persons who are in the

employment of the Government of Malaysia, any
State Government or any statutory or local
authority and are emplaced on the pensionable
establishment;
(ii) any arrangement in respect of persons in the

employment of any organization where the
appointment to such organization is made by or
with the approval of the Government of Malaysia
of a person who prior to such appointment was in
the employment of the Government of Malaysia,
any State Government or any statutory or local
authority and where the period of service with
such organization is reckonable for the purposes
of the grant of any pension, gratuity or other
benefit by the Government of Malaysia under any
written law relating to pensions,
and if any doubt arises as to whether any person is in such

employment or not, the decision of the Minister shall be
final; or
(b) any scheme expressly established by any written law

immediately before 6 August 1970, for the benefit of the
employees in any trade, business, industry or occupation:
Provided that such scheme shall cease to be an approved
fund upon the Minister declaring that it shall cease to be
so;
“Board” means the Employees Provident Fund Board established

under section 3;
“Chairman” in relation to the Board includes the Deputy Chairman;

“chief executive officer” means any person appointed to be a chief

executive officer under section 30 of the Act;
“credit” means the contributions standing to the account of a member

of the Fund together with any dividend thereon;
“employee” means any person, not being a person of the descriptions

specified in the First Schedule, who is employed under a contract of
service or apprenticeship, whether written or oral and whether
expressed or implied, to work for an employer;
“employer” means the person with whom an employee has entered

into a contract of service or apprenticeship and includes—
(a) a manager, agent or person responsible for the payment

of salary or wages to an “employee”;
(b) any body of persons whether or not statutory or

incorporated; and
(c) any Government, department of Government, statutory

bodies, local authorities or other bodies specified in the
Second Schedule and, where an employee is employed
with any such Government, department, authority or
body or with any officer on behalf of any such
Government, department, authority or body, the officer
under whom such employee is working shall be deemed
to be an employer:
Provided that no such officer shall be personally liable

under this Act for anything done or omitted to be done in
good faith by him as an officer of such employer;
“Fund” means the fund set up under section 24;
“gratuity” means any payment paid by an employer to an employee

upon completion of service or voluntary resignation as a recognition
of such employee’s service;
“house” means any dwelling house built or being built and includes
a flat, condominium or shophouse built or being built for the purpose
of dwelling or partly for dwelling and partly for carrying on a business,

trade or profession therein;
“Inspector” means an Inspector appointed under section 34;
“loan” includes financing in accordance with Shariah;
“member of the Fund” means a person who has an account and credit
with the Fund;
“Minister” means the Minister charged with responsibility for

matters relating to the Employees Provident Fund Board;
“month” means a calendar month or a part thereof;
“new scheme” means the revised salaries and terms and conditions
of service of employees in the service of the Government of Malaysia
or of any State or of a statutory or local authority arising from the
revision of salaries and terms and conditions of service of such
employees made by the Government of Malaysia or of any State;
“overtime payment” means any payment due from an employer to

an employee for work carried out in excess of the normal working
hours of such employee and includes any payment paid to an employee
for work carried out on public holidays and rest days;
“pensionable employee” means an employee who has been

emplaced in the appropriate pensionable establishment or is deemed to
have been so emplaced under any written law affecting the
emplacement of employees in the appropriate pensionable
establishment by the Government of Malaysia or of any State or by any
statutory or local authority;
“person” includes any agent, company, association or body of

persons corporate or unincorporate;
“prescribed by the Board” means prescribed by rules made under this

Act;
“prescribed by the Minister” means prescribed by regulations made

under this Act;
“retirement benefit” means any payment paid to an employee upon

retirement either compulsory or optional or on medical grounds as
stated under the contract of service of the employee;
“self-employed person” means any person who is gainfully occupied

and is not an employee;
“service charge” means any money or payment, whether in the form

of a service charge, a service fee, a tip, or otherwise howsoever
described, which has been paid by, charged on, collected from, or
voluntarily given by, a customer or any other person (not being the
employer) in relation to the employer’s business and which is payable
to an employee whether in whole or in part, directly or indirectly, and
whether under a contract of service between the employer and the
employee, or otherwise;
“special housing loan” means any loan to an approved company

solely for the purpose of relending to borrowers for the purchase of
low cost houses;
“wages” means all remuneration in money, due to an employee under

his contract of service or apprenticeship whether agreed to be paid
monthly, weekly, daily or otherwise and includes any bonus, commission
or allowance payable by the employer to the employee whether such
bonus, commission or allowance is payable under his contract of service,
apprenticeship or otherwise, but does not include—
(a) service charge;
(b) overtime payment;
(c) gratuity;
(d) retirement benefit;
(e) retrenchment, lay-off or termination benefits;
(f) any travelling allowance or the value of any travelling

concession; or
(g) any other remuneration or payment as may be exempted

by the Minister.
PART II
THE BOARD AND THE INVESTMENT PANEL
Establishment of the Board
3. For the purposes of managing the Fund and for carrying into effect
the purposes of this Act, a body corporate by the name of “Employees
Provident Fund Board” is established with perpetual succession and a
common seal, and which may sue and be sued in its corporate name and,
subject to and for the purposes of this Act, may enter into contracts and
may acquire, purchase, take, hold and enjoy movable and immovable
property of every description and may convey, assign, surrender, yield
up, charge, mortgage, demise, reassign, transfer or otherwise dispose of,
or deal with any movable or immovable property or any interest therein
vested in the Board upon such terms as it deems fit.
Membership of the Board
4. (1) The Board shall consist of—
(a) a Chairman;
(b) a Deputy Chairman to be appointed from amongst the

persons referred to in subparagraph (d)(i);
(c) the chief executive officer, who shall be an ex officio

member; and
(d) not more than twenty other members of whom—
(i) not more than five shall be persons who are

holding office of emolument under the
Government of Malaysia or of a State;
(ii) not more than five shall be employers

contributing to the Fund and not being persons
holding office of emolument under the
Government of Malaysia or of a State or
employed by any statutory or local authority;
(iii) not more than five shall be employees

contributing to the Fund; and
(iv) not more than five shall be persons who shall have
knowledge or experience in finance, business,
economy, social security or other relevant
knowledge or experience.
(2) Where the Chairman is not a representative of the Ministry of

Finance, the Minister shall appoint a representative of the Ministry of
Finance to be a member of the Board under subparagraph (1)(d)(i) who
shall also be appointed the Deputy Chairman.
(3) Members of the Board shall be appointed by the Minister and,

subject to sections 6 and 7 shall, unless they sooner resign or their
appointment is sooner revoked, hold office for such term as the
Minister may determine.
(4) Members of the Board shall not be entitled to any remuneration

but may be paid such honorarium and travelling and subsistence
allowances as the Minister may determine.
Alternate members
5. (1) The Minister may in respect of each of the members appointed

under subparagraph 4(1)(d)(i) appoint by name a person to be an
alternate member to attend meetings of the Board in place of the
member when the member is for any reason unable to attend.
(2) When attending meetings of the Board in place of a member,

an alternate member shall for all purposes be deemed to be a member
of the Board.
(3) An alternate member shall cease to be an alternate member

when the member in respect of whom he is an alternate member ceases
to be a member of the Board.
Tenure of office
6. (1) Subject to subsection 7(2), sections 8 and 22, a member of the

Board, other than the chief executive officer, shall hold office for a
term not exceeding three years.
(2) A member of the Board referred to in subsection (1) shall be

eligible for reappointment but no member shall hold office for a total
term of more than twelve years.
Resignation and revocation
7. (1) A member of the Board, including the Deputy Chairman, may

at any time resign his office by a written notice addressed to the
Chairman, and in the case of the Chairman by a written notice
addressed to the Minister.
(2) The Minister may at any time revoke the appointment of a

member of the Board if he thinks it is expedient so to do without
assigning any reason therefor.
Vacation of office
8. A member of the Board shall be deemed to have vacated his

office—
(a) upon his death; or
(b) upon his failure to attend three consecutive meetings of

the Board without the permission of the Chairman.
Quorum of the Board
9. (1) The Chairman or the Deputy Chairman and eight other

members shall form a quorum at all meetings of the Board.
(2) In the absence of the Chairman, the Deputy Chairman shall

preside at all meetings of the Board and, may exercise all the powers
of the Chairman in respect of that meeting.
(3) The Board shall have powers to determine the conduct of its
proceedings.
Chairman to have casting vote
10. (1) If on any question to be determined there is an equality of

votes, the Chairman shall have the casting vote in addition to his
original vote.
(2) Where the Chairman is also the chief executive officer, he shall
have no vote in his capacity as the chief executive officer.
Power of Minister to give directions
11. The Minister may give to the Board directions of a general nature
not inconsistent with the provisions of this Act as to the exercise of the
functions and powers of the Board and the Board shall give effect to
those directions.
Duty to furnish the Minister with information
12. The Board shall furnish the Minister with such information
relating to its activities as he may, from time to time, require.
Authentication of seal
13. All deeds, documents and other instruments requiring the seal of
the Board shall be sealed with the common seal of the Board in the
presence of the Chairman and the chief executive officer, or either the
Chairman or the chief executive officer and one other member of the
Board or any two other members of the Board, and any deed, document
or instrument purporting to be sealed with the common seal of the
Board and so authenticated shall until the contrary is proved, be
deemed to have been validly executed:
Provided that where the Chairman is also the chief executive officer
the common seal of the Board shall be sealed in the presence of the
Chairman and one other member of the Board or any two other
members of the Board.
Powers and duties of the Board
14. (1) The Board shall have such powers and shall perform such
duties as are given or imposed by this Act.
(2) The Board may, by instrument under its seal, appoint any
person and delegate to such person whether in Malaysia or any place
outside Malaysia all or any of such powers and duties of the Board and
the person so appointed may, subject to the instrument, do any act or
exercise any power or carry out any duty which he is authorized by the
instrument to do or execute.
(3) The Board may employ and pay agents, advocates and
solicitors, bankers, stockbrokers or any other persons, to transact any
business or do any act required to be transacted or done in the exercise
of its powers or in the carrying out of its duties or for the better carrying
into effect of the purposes of this Act.
General reserve and other reserve accounts
15. (1) The Board may establish and manage a general reserve and
other reserve accounts.
(2) The payment into and out of the reserve accounts shall be
determined by the Board.
Board may establish any committee
16. Notwithstanding any other provisions of this Act, the Board may
appoint any person or establish any committee in respect of any matter
relating to the management and administration of the Fund.
Power to grant loans and make advances to its officers and

servants
17. The Board may grant loans and make advances to its officers and
servants on such terms and conditions as the Board may determine.
Establishment and membership of the Investment Panel
18. (1) An Investment Panel responsible for matters pertaining to

the investments of the Fund and which shall consist of the following
members is established:
(a) the Chairman, or any other person to be appointed by the

Minister, who shall be the Chairman of the Investment Panel;
(b) the Deputy Chairman who shall be a representative of the

Ministry of Finance;
(c) (Deleted by Act A1611);
(d) the chief executive officer, who shall be an ex officio

member; and
(e) four other persons who shall have knowledge or

experience in finance, business, economy or other
relevant knowledge or experience, to be appointed by the
Minister.
(2) The Investment Panel shall be subject to such directions issued

by the Board and approved by the Minister, from time to time.
(3) Members of the Investment Panel shall not be entitled to any

remuneration but may be paid such honorarium and travelling and
subsistence allowances as the Board may, with the approval of the
Minister, determine.
Vacation of office
19. A member of the Investment Panel shall be deemed to have

vacated his office—
(a) upon his death; or
(b) upon his failure to attend three consecutive meetings of

the Investment Panel without the permission of the
Chairman of the Investment Panel.
Quorum and conduct of proceedings
20. (1) The Chairman or the Deputy Chairman of the Investment

Panel and two other members of the Investment Panel shall form a
quorum at all meetings of the Investment Panel.
(1A) In the absence of the Chairman, the Deputy Chairman shall

preside at all meetings of the Investment Panel and, shall exercise all
powers of the Chairman in respect of that meeting.
(2) Subject to subsection 18(2), the Investment Panel shall have

powers to determine the conduct of its proceedings.
The Chairman of the Investment Panel to have casting vote
21. (1) If on any question to be determined there is an equality of

votes, the Chairman of the Investment Panel shall have the casting vote
in addition to his original vote.
(2) Where the Chairman is also the chief executive officer and he
is appointed to be the Chairman of the Investment Panel, he shall have
no vote in his capacity as the chief executive officer.
Disqualification from membership of the Board and the

Investment Panel
22. The following persons shall be disqualified from being appointed

as a member of the Board or the Investment Panel or if he is a member
of the Board or Investment Panel he shall cease to be such a member:
(a) a person who is of unsound mind or is otherwise

incapable of performing his duties;
(b) a person who has been convicted of an offence and sentenced

to imprisonment for a term of not less than one year;
(c) a person who has been convicted of an offence involving

fraud, dishonesty, or moral turpitude; or
(d) a bankrupt.
Disclosure of interest
23. (1) Every member of the Board or the Investment Panel, having
directly or indirectly by himself, his spouse or children, any interest in
any matter under discussion by the Board, the Investment Panel or any
committee of which he is a member, shall disclose to the Board, the
Investment Panel or committee, as the case may be, the fact of his
interest and the nature thereof as soon as practicable after the relevant
fact has come to his knowledge.
(2) Any member of the Board, the Investment Panel or committee

who fails to disclose his interest as provided under subsection (1) shall
be guilty of an offence and shall, on conviction, be liable to
imprisonment for a term not exceeding three years or to a fine not
exceeding ten thousand ringgit or to both.
(3) Every declaration under this section shall be recorded in the

minutes of the Board, the Investment Panel or committee, and after any
declaration made under subsection (1) the member of the Board, the
Investment Panel or committee, as the case may be, shall—
(a) not take part nor be present in any deliberation or decision

of the Board, the Investment Panel or committee relating
to the matter; and
(b) be disregarded for the purposes of constituting a quorum

of the Board, the Investment Panel or committee for such
deliberation or decision.
(4) No act or proceedings of the Board, the Investment Panel or

committee shall be invalidated on the ground that any member of the
Board, the Investment Panel or committee has contravened the
provisions of this section.
Establishment of Shariah Advisory Committee
23A. (1) The Board shall establish a Shariah Advisory Committee

which shall be the authority for the ascertainment of Shariah matters
for the purposes of advising the Board and the Investment Panel in
ensuring that the management of the accounts of the members of the
Fund whose elections under section 43A have come into effect
complies with Shariah principles, including the contributions,
investment and dividend.
(2) The Shariah Advisory Committee may determine its own

procedures.
Functions of Shariah Advisory Committee
23B. The Shariah Advisory Committee shall have the following

functions:
(a) to ascertain the application of Shariah principles on any

matter relating to the accounts of the members of the
Fund whose elections under section 43A have come into
effect;
(b) to advise the Board and the Investment Panel on any

matter relating to Shariah and the application of Shariah
principles on any matter relating to the accounts of the
members of the Fund whose elections under section 43A

have come into effect;
(c) such other functions as may be prescribed by the Board.
Appointment of members of Shariah Advisory Committee
23C. (1) The Board may appoint such number of persons, which
shall not be less than three, from amongst persons who are qualified in
Shariah, or who have knowledge or experience in Shariah and in
banking, finance, law or such other related disciplines, as members of
the Shariah Advisory Committee.
(2) Members of the Shariah Advisory Committee shall not be

entitled to any remuneration but may be paid such honorarium, and
travelling and subsistence allowances, as the Board may determine.
Reference to Shariah Advisory Committee
23D. (1) The Board and the Investment Panel shall refer to the Shariah
Advisory Committee any matter relating to Shariah and any matter
which requires the ascertainment of Shariah principles by the Shariah
Advisory Committee relating to the accounts of the members of the
Fund whose elections under section 43A have come into effect.
(2) The advice given by the Shariah Advisory Committee on any

matter referred under subsection (1) shall be binding on the Board and
the Investment Panel.
PART III
THE FUND
Establishment of Employees Provident Fund
24. (1) For the purpose of this Act there shall be established a fund
to be called the “Employees Provident Fund”, into which shall be
paid—
(a) all contributions required to be made under this Act;
(b) money earned by carrying out any project, scheme or

enterprise financed from the Fund;
(c) moneys earned or arising from any property, investments,

mortgages, charges or debentures acquired by or vested
in the Board; and
(d) all other sums or property which may in any manner

become payable to or vested in the Board in respect of
any matter incidental to its powers and duties.
(2) The Fund shall be expended for the purpose of—
(a) meeting all payments required to be made under this Act;
(b) investment under this Act;
(c) granting of loans and making of advances to officers and

servants of the Board;
(d) paying, any expenses lawfully incurred by the Board

including survey or legal fees and costs or any other fees
and costs under section 14 and, the remuneration of
officers and servants appointed and employed by the
Board including superannuation allowances, pensions or
gratuity;
(e) paying any other expenses, costs or expenditure properly

incurred or accepted by the Board in the execution of its
powers and the carrying out of its duties;
(f) repaying any moneys borrowed under this Act if any, and
the interest due thereon; and
(g) generally paying any expenses for carrying into effect the
provisions of this Act and in connection with the
administration of the Fund.
Board shall be trustee of the Fund
25. The Board shall be the trustee of the Fund.
Power of the Board to invest
26. (1) The Board may subject to subsection 18(2), invest moneys
belonging to the Fund in the following manner:
(a) to be deposited in—
(i) Bank Negara Malaysia; or
(ii) a bank or an investment bank duly licensed under

the Financial Services Act 2013 [Act 758]; or
(iii) an Islamic bank duly licensed under Islamic

Financial Services Act 2013 [Act 759]; or
(iv) a development financial institution regulated

under the Development Financial Institutions
Act 2002 [Act 618];
(b) to be invested in—
(i) shares offered pursuant to an initial public

offering which have been approved under the
Capital Markets and Services Act 2007 [Act 671]
or shares listed on a stock exchange which have
been approved under the same Act; or
(ii) debentures of any public company;
(c) in bonds or purchasing of mortgage papers, commercial

notes, banker’s acceptances, money market papers,
certificates of deposits, private debt securities,
promissory notes and bills of exchange within the
meaning of the Bills of Exchange Act 1949 [Act 204] and
other negotiable instrument of similar nature;
(d) in accordance with the provisions of the Trustee Act 1949

[Act 208]:
Provided however, where the Board invests in or upon

titles to immovable property in Malaysia in accordance
with paragraph 4(1)(c) of the Trustee Act 1949, such
immovable property may or may not yield any income at
the time of such investment;
(e) to provide loans to the Government of Malaysia or the

State Government; and
(f) to provide loans to members of the Fund subject to

such terms and conditions as may be determined by
the Board for the purpose of purchasing or building a
house.
(2) The Board may with the written approval of the Minister, invest
moneys belonging to the Fund in the following manner:
(a) to be deposited in any bank or financial institution

established by or under any written law;
(b) to be invested in any joint venture;
(c) by participating in any privatization programme;
(d) to provide loans to any company incorporated under the

Companies Act 1965 [Act 125] or any corporation
established by or under any written law;
(e) by investing in any investment outside Malaysia;
(ea) by participating in or by carrying out dealings in any

derivative instruments; or
(f) investing in any other form of investment.
NOTE─The Companies Act 1965 [Act 125] has since been repealed by the Companies Act 2016
[Act 777] which comes into operation on 31 January 2017–see subsection 620(1) of Act 777.
(3) For the purpose of this section—
“debenture” includes debenture stock, bonds, notes and any other

securities of a corporation whether constituting a charge on the assets
of the corporation or not;
“derivative instruments” means a financial contract including

forward contract, futures contract and option contract;
“share” means paid-up shares (whether fully paid or not) in the share
capital of a company and includes stocks and rights to subscribe for
any stocks and shares.
(4) The Board may, where a foreign currency is required as an

instrument of investment, in exercising the investment which has been
approved under this section, make loan of the foreign currency for the
purpose of the investment.
Power of the Board to invest in an approved company
26A. (1) In addition to the powers of the Board to invest in

accordance with section 26, the Board may invest—
(a) in loans to an approved company or the buying of shares

in an approved company; or
(b) in special housing loans to an approved company.
(2) No moneys belonging to the Fund shall be invested in

accordance with subsection (1) unless—
(a) the paid-up ordinary share capital of the approved

company is not less than five million Malaysian ringgit;
(b) the approved company has paid a dividend at the rate of

not less than five per centum upon such ordinary share
capital during each of the last three years prior to the time
of investment and where the approved company is a
company which has acquired the assets and liabilities of
another approved company, payment of a dividend by
that other company during each of the last three years

prior to the time of such acquisition shall be treated as
payment by the approved company;
(c) in the case of an approved company having as its sole or

primary object the promotion of home ownership and, the
total amount of the borrowings of the approved company
from all sources, excluding the amount of any special
housing loan, whether trustee or not, accepted by the
approved company on loan and deposit, and including
interest due thereon and not repaid by the approved
company, does not at any time exceed three-fourth of the
amount, excluding prospective interest, for the time being
secured to the approved company from its borrowers:
Provided that the Minister may vary any limitation

imposed on the total amount of the borrowings of the
approved company in this paragraph;
(d) a certificate that the provisions of paragraphs (a), (b)

and (c) of this subsection were complied with in respect
of the last financial year of the approved company, if
incorporated in the auditor’s report annexed to the
approved company’s annual accounts required to be
prepared under the Companies Act 1965, to which the
approved company is subject, shall be conclusive in
favour of the Board making such investment; and
(e) any agreement as to repayment made between the Board

and the approved company shall be immediately
determined if—
(i) the approved company shall cease to comply

with any of the provisions of paragraphs (a), (b)
and (c) of this subsection;
(ii) the approved company shall fail to obtain a

certificate in the terms and in the manner stated in
paragraph (d) of this subsection; or
(iii) the Minister may at any time by notification in the

Gazette, order that the company shall cease to be
an approved company in consequence of his
considering that the company has departed from
its sole or primary object,
and any moneys belonging to the Fund shall be repayable immediately

thereupon.
Board to invest in Government Securities
26B. (1) Subject to any variation which the Minister may make
under subsection (2), the Board shall invest or re-invest at least fifty
per centum of the moneys belonging to the Fund and invested or
reinvested during any one year, in securities issued by the Government
of Malaysia, provided that the total amount of moneys so invested in
such securities at any one time shall not be less than seventy per
centum of the Fund’s total investments.
(2) The Minister may, upon the application of the Board, vary the
percentage specified in subsection (1).
(3) For the purpose of this section, securities issued by the

Government of Malaysia shall include—
(a) loans which are fully guaranteed by the Government of

Malaysia;
(b) negotiable securities or instruments which are fully

guaranteed by the Government of Malaysia including
negotiable securities or instruments issued by a
corporation fully owned by the Government of Malaysia;
(c) Bank Negara Malaysia papers;

(d) negotiable securities or instruments which are fully

guaranteed by Bank Negara Malaysia including negotiable
securities or instruments issued by a corporation which is
fully owned by Bank Negara Malaysia;
(e) any commercial instrument (with elements of

negotiability) issued by a State Government or a local
authority with a maturity period of at least three years
from the date of issue; and
(f) any deposit in advance subscription account in Bank

Negara Malaysia under subparagraph 26(1)(a)(i).
Power of the Board to establish a corporation or a company
26C. (1) The Board may, in exercising the investment powers under
this Act, from time to time, with the special approval of the Minister—
(a) establish a corporation by such name as the Board may

think fit;
(b) incorporate a company under the Companies Act 1965
by such name as the Board may think fit; or
(c) take over any company, to carry out, administer, conduct

and manage any project, joint venture, privatization
programme, scheme, enterprise or any other matters
which have been planned or undertaken by the Board.
(2) The Seventh Schedule shall apply to a corporation established

under paragraph (1)(a) and the Companies Act 1965 shall apply to a
company incorporated or taken over under paragraph (1)(b) or (c),
respectively.
Declaration of dividend
27. (1) At or after the end of the financial year, being the 31st
December of each year, the Board shall, with the approval of the
Minister, declare a dividend on contributions to the Fund in respect of
that year—
(a) in relation to contributions made by the members of the

Fund who have not elected for their accounts to be
managed according to Shariah under section 43A or who
have made the elections under section 43A but the
elections have not come into effect, at any rate according
to the actual performance of the investment made by the
Board in relation to the accounts which shall not be less
than two and one half per centum per annum; and
(b) in relation to contributions made by the members of the Fund

whose elections under section 43A have come into effect, at
any rate according to the actual performance of the
investment made by the Board in relation to the accounts.
(2) Subject to section 50, the dividend declared under subsection

(1) shall be payable on contributions to the Fund according to the
accounts of the members of the Fund respectively.
(3) Notwithstanding paragraphs (1)(a) and (b), no rate of dividend

exceeding two and one half per centum per annum shall be so
declared—
(a) unless the Board is satisfied that the ability of the Fund to
meet all payments required to be paid under this Act is
not endangered by the declaration of such rate; and
(b) if any sums advanced by the Government of Malaysia

under section 28 have not then been repaid.
Provision for advancement from the Federal Consolidated Fund
28. If the Fund is at any time unable to pay any sum which the Fund
is required to pay under this Act, the sum required to be so paid shall
be charged on and advanced to the Fund from the Federal Consolidated
Fund and the Fund shall as soon as practicable repay to the
Government of Malaysia the sum so advanced.
Audit of the Fund’s annual accounts
29. The annual accounts of the Fund shall be audited in accordance

with the provisions of the Statutory Bodies (Accounts and Annual
Reports) Act 1980 [Act 240].
PART IIIA
INVESTMENT BY MEMBER OF THE FUND
Investment by member of the Fund
29A. (1) Notwithstanding anything contrary to the provisions of this

Act, the Board may, subject to any regulations and rules made under
this Act—
(a) authorize an application made by a member of the Fund

for investment in fund management institutions or other
institutions approved by the Minister for investment
purposes in any investments approved by the Minister;
and
(b) authorize transfer of any amount standing to the credit of

such member of the Fund into fund management
institutions or other institutions approved by the Minister
subject to any terms and conditions as he thinks
appropriate.
(2) Where the Board has authorized the transfer of a sum of money
standing to the credit of such member under subsection (1)—
(a) such amount so authorized shall not be paid dividend as

declared by the Board under section 27; and
(c) such amount shall be deemed withdrawn from the credit

of such member at the Fund from the date such member
has attained the age of fifty-five years and such member
may deal directly with the fund management institutions
or other institutions approved by the Minister in relation
to the credit.
PART IV
APPOINTMENT OF OFFICERS AND SERVANTS, THEIR POWERS,

FUNCTIONS AND DUTIES
Appointment of the chief executive officer, officers and servants of

the Board
30. (1) The Minister shall appoint a fit and proper person, on such
terms and conditions as he may determine, as chief executive officer,
who may be designated by any name as determined by the Board.
(2) Where no appointment of the chief executive officer is made

under subsection (1), the Chairman shall exercise the duties of the chief
executive officer and shall be known as the Executive Chairman and
any remuneration or allowance paid shall be determined by the
Minister.
(3) The Board shall appoint such number of other officers or

servants, as it considers necessary for the efficient conduct of the
business of the Board, on such terms and conditions as may be
determined by the Board, who may be designated by any name as
determined by the Board.
(4) The chief executive officer shall, subject to the direction of the
Board on matters of policy, be charged with the day to day
administration and management of the affairs of the Board and the
administrative control of its officers and servants.
(5) Subject to sections 31 and 33, it shall be the duty of the Board
to appoint, confirm, emplace on the permanent or pensionable
establishment, promote, transfer and exercise disciplinary control over
its officers and servants.
(6) The Board may delegate to any member of the Board, officer
or to any committee, comprising of such members or officers or both
such members and officers, appointed by it, any of its functions under
subsection (5) and that member, officer or committee shall exercise
those functions under the direction and control of the Board.
Establishment of the Disciplinary Committee
31. (1) A Disciplinary Committee of the Board responsible for

matters relating to the disciplines of the officers and servants of the
Board is established.
(2) The Disciplinary Committee shall consist of five members of

the Board to be appointed by the Board, one of whom shall be
appointed chairman of the Committee.
(3) The chairman of the Disciplinary Committee and two members

of the Committee shall form a quorum at all meetings of the
Disciplinary Committee.
(4) The Disciplinary Committee shall have powers to determine

the conduct of its proceedings.
(5) In the exercise of its disciplinary functions, the Disciplinary

Committee shall have the power to take such disciplinary action and
impose such disciplinary punishment as provided by any disciplinary
rules made under section 73.
(6) The Disciplinary Committee may, subject to subsection (7),

delegate any of its disciplinary functions, powers or duties other than
the disciplinary punishment of dismissal or reduction in rank to any
officer or servant of the Board, or to any committee of officers and
servants of the Board, in respect of any particular officer or servant of
the Board or in respect of any class or category of officers or servants
of the Board, and the officer and servant or committee delegated with
such functions, powers or duties shall carry out, exercise or discharge

them under the direction and control of the Disciplinary Committee
which shall have the power to review, rescind or vary any decision or
finding of such officer or servant or such committee.
(7) No delegation shall be made under subsection (6) so as to

enable an officer or servant of the Board to exercise any disciplinary
authority or to be a member of a committee which may exercise any
disciplinary authority over an officer or servant who is superior to him
in rank.
Establishment of the Disciplinary Appeal Committee
31A. (1) A Disciplinary Appeal Committee of the Board responsible

for matters relating to appeals against the decisions made by the
Disciplinary Committee under section 31 is established.
(2) The Disciplinary Appeal Committee shall consist of seven

members of the Board to be appointed by the Board, one of whom shall
be appointed chairman of the Committee.
(3) The chairman of the Disciplinary Appeal Committee and four

other members of the Disciplinary Appeal Committee shall form a
quorum at all meetings of the Disciplinary Appeal Committee.
(4) The Disciplinary Appeal Committee shall have powers to

determine the conduct of its proceedings.
(5) Any officer or servant of the Board who is aggrieved by the

decision of the Disciplinary Committee or of any person or committee
delegated with powers, functions or duties under subsection 31(5) may
appeal against such decision to the Disciplinary Appeal Committee
within thirty days from the date of the service of the decision to the last
known address of the officer or servant.
(6) The decision of the Disciplinary Appeal Committee shall be

final.
Imposition of surcharge
32. (1) If the Board is satisfied that any person who is or was in the
employment of the Board—
(a) is or was responsible for any improper payment of

moneys from the Fund or for any payment of such
moneys which is not duly vouched;
(b) is or was responsible for any deficiency in, or for the

destruction of, any moneys, stamps, securities, stores or
other property of the Board;
(c) being or having been an accounting officer, fails or has

failed to keep proper accounts or records; or
(d) has failed to make any payment, or is or was responsible

for any delay in the payment, of moneys from the Fund
to any person to whom such payment is due under any
contract, agreement or arrangement entered into between
that person and the Board,
and if a satisfactory explanation is not furnished to the Board within a

period specified by the Board, with regard to the failure to collect,
improper payment, payment not duly vouched, deficiency or
destruction, or failure to keep proper accounts or records, or failure to
make payment, or delay in making payment, the Board may surcharge
against the said person a sum not exceeding the amount of any such
amount not collected, such payment, deficiency, or loss or the value of
the property destroyed, as the case may be; and with regard to the
failure to keep proper accounts or records, or the failure to make
payment, or the delay in making payment, the Board may surcharge
against the said person such sum as the Board may think fit.
(2) The Board shall cause the chief executive officer to be notified
of any surcharge made under subsection (1) and the chief executive
officer shall thereupon notify the person surcharged.
(3) The Board may at any time withdraw any surcharge in respect
of which a satisfactory explanation has been received or if it otherwise
appears that no surcharge should have been made, and the Board shall
at once cause the chief executive officer to be notified of such

withdrawal.
(4) The amount of any surcharge imposed under subsection (1) and
not withdrawn under subsection (3) shall be a debt due to the Board
from the person against whom the surcharge is imposed and may be
sued for and recovered in any court at the suit of the Board and may
also be recovered by deduction—
(a) from the salary of the person surcharged if the Board so

directs; or
(b) from the pension of the person surcharged if the Board so

directs,
by equal monthly instalments not exceeding one-fourth of the total

monthly salary or pension, as the case may be, of the person.
Establishment of a Promotion Committee in respect of officers and

servants of the Board
33. (1) A Promotion Committee of the Board in respect of officers

and servants of the Board other than the chief executive officer, which
shall consist of five members of the Board to be appointed by the
Board, one of whom shall be appointed chairman of the Committee, is
established.
(1A) The chairman of the Promotion Committee and two other

members of the Promotion Committee shall form a quorum at all
meetings of the Promotion Committee.
(1B) If on any question to be determined there is an equality of votes,

the chairman of the Promotion Committee shall have the casting vote
in addition to his original vote.
(1C) The Promotion Committee shall have powers to determine the

conduct of its proceedings.
(2) The Promotion Committee shall have such powers, functions

and duties relating to the promotion of the officers and servants of the
Board.
(3) The Promotion Committee may delegate any of its powers,

functions or duties to any officer or servant of the Board, or to any
committee of officers or servants of the Board, in respect of any
particular officer or servant of the Board or in respect of any class or
category of officers or servants of the Board, and the officer or servant
or committee delegated with such powers, functions or duties, shall
carry out, exercise or discharge them under the direction and control
of the Promotion Committee which shall have the power to review,
rescind or vary any decision or finding of such officer or servant or
such committee.
(4) (Deleted by Act A1300).
Establishment of the Promotion Appeal Committee in respect of

officers and servants of the Board
33A. (1) A Promotion Appeal Committee of the Board in respect of

officers and servants of the Board responsible for matters relating to
appeals against the decisions made by the Promotion Committee under
section 33 is established.
(2) The Promotion Appeal Committee shall consist of seven

members of the Board to be appointed by the Board, one of whom shall
be appointed chairman of the Committee.
(3) The chairman of the Promotion Appeal Committee and four

other members of the Promotion Appeal Committee shall form a
quorum at all meetings of the Promotion Appeal Committee.
(4) The Promotion Appeal Committee shall have powers to

determine the conduct of its proceedings.
(5) Any officer or servant of the Board who is aggrieved by the

decision of the Promotion Committee or any person or committee
delegated with powers, functions or duties under subsection 33(3) may
appeal against such decision to the Promotion Appeal Committee
within thirty days from the date of the service of the decision to the last
known address of the officer or servant.
(6) The decision of the Promotion Appeal Committee shall be

final.
Appointment of Inspectors, their powers, functions and duties
34. (1) The Board may appoint such number of Inspectors as it may
consider necessary for the purposes of this Act from any officer and
servant appointed under subsection 30(3) and such appointment shall
be published in the Gazette.
(2) Subject to subsection (3), an Inspector appointed under

subsection (1) shall have all the powers, functions and duties conferred
under this Act.
(3) An Inspector shall be subject to the direction and control of the

chief executive officer, or of such other officer or servant of the Board as
may be authorized by the chief executive officer to act on behalf of him,
and of any other Inspectors superior to him in rank, and shall exercise his
powers, perform his functions, and discharge his duties referred to in
subsection (2) in compliance with such directions, instructions,
conditions, restrictions or limitations as the chief executive officer, or an
officer or servant of the Board authorized to act on behalf of him, or an
Inspector superior in rank, may specify orally or in writing, either
generally, or in any particular case or circumstances.
(4) The chief executive officer shall have all the powers of an
Inspector.
(5) The Board may, in writing, vests in any officer of the Board
who is not appointed as an Inspector under subsection (1) all or any of
the powers, functions and duties of an Inspector.
Powers of entry, examination and search
35. Subject to any regulations made under section 71, an Inspector or

an officer vested with the powers of an Inspector may at any reasonable
time—
(a) enter any premises or place where persons are believed to

be engaged as employees;
(b) make such examination and inquiry as may be necessary

for ascertaining whether the provisions of this Act or the
regulations or rules made thereunder are being or have
been complied with in any such premises or place;
(c) examine either alone or in the presence of any other

person with respect to any matters under this Act on
which he may reasonably require information every
person who he has reason to believe can give information
respecting the subject matter of the inquiry, and require
every such person to be examined and for the purposes of
such examination may summon any such person to attend
at the time and place specified in such summons; and
(d) exercise such other powers as may be necessary for

carrying this Act into effect.
Obstruction to exercise of powers by an Inspector
36. (1) No person shall—
(a) refuse any Inspector exercising his powers under

section 35, access to any premises or part thereof;
(b) assault, obstruct, hinder or delay such Inspector in

effecting any entrance which he is entitled to effect;
(c) fail to comply with any lawful demands of an Inspector

in the execution of his powers, functions and duties under
section 35;
(d) refuse to give to an Inspector any information which may

reasonably be required of him;
(e) fail to produce to, or conceal or attempt to conceal from,

an Inspector, any property, book, other document, or
article in relation to which the Inspector has reasonable
grounds for suspecting that an offence has been or is
being committed under this Act; or
(f) furnish to an Inspector as true, information which he

knows or has reason to believe to be false.
(1A) For the purpose of this section, an Inspector shall include any
officer who is vested with the powers of an Inspector.
(2) Any person who contravenes subsection (1) shall be guilty of

an offence.
Power to examine persons
37. (1) The Inspector or an officer vested with the powers of an

Inspector, making any investigations under section 35 may examine
orally any person whom he believes to be acquainted with the facts and
circumstances of the case and shall reduce into writing any statement
made by the person so examined.
(2) The person so examined shall be legally bound to answer all

questions relating to such case put to him by the examining officer:
Provided that such person may refuse to answer any question the
answer to which would have a tendency to expose him to a criminal
charge or penalty or forfeiture.
(3) A person making a statement under this section shall be legally

bound to state the truth, whether or not such statement is made wholly
or partly in answer to questions.
(4) An officer examining a person under subsection (1) shall first

inform that person of subsections (2) and (3).
(5) A statement made by any person under this section shall,

whenever possible, be taken down in writing and signed by the person
making it or affixed with his thumb print, as the case may be, after it has
been read to him in the language in which he made it and after he has
been given an opportunity to make any corrections he may wish.
Power of the Board to assess contributions based on information

available
37A. (1) An Inspector or an officer vested with the powers of an

Inspector may, assess any contributions which is due by any employer
based on any information available if the employer—
(a) fails to keep or maintain any statement, particulars,

register book or any record pertaining to each employee
as required to be performed by him under this Act; or
(b) fails or refuse to submit any statement, particulars,

register book or record pertaining to each employee as
required to be submitted by him under this Act.
(2) The assessment made under subsection (1) shall be sufficient

proof of the Board’s claim for the recovery of any contributions under
section 65.
Powers of chief executive officer to ask for information and

application for search warrant
38. (1) For the purpose of obtaining full information for ascertaining
whether any person is liable to pay contributions under this Act, the
chief executive officer may by notice in writing require any person—
(a) to furnish the chief executive officer within a time

specified in the notice not being less than thirty days from
the date of such notice any information or particulars
specified in the notice;
(b) to attend personally before the chief executive officer or

any officer appointed by him and produce for
examination all books, accounts, records and other
documents which the chief executive officer or officer
deems necessary; or
(c) to furnish the information or particulars in accordance

with paragraph (a) and also to attend in accordance with
paragraph (b).
(2) Any person who fails to comply with subsection (1) shall be
guilty of an offence.
(2A) Where a person is found guilty of an offence under

subsection (2), the Court before which the person is found guilty
shall order such person to comply with the notice of the chief
executive officer under subsection (1) within twenty-one days from
the date of the order of the Court.
(3) Whenever it appears to any magistrate, upon written

information on oath, and after any enquiry he may think necessary, that
there are reasonable grounds for suspecting that there are on particular
premises any book, account, record or other document the production
of which has been required pursuant to subsection (1) and which has
not been produced in compliance with that requirement, such
magistrate may issue a warrant authorizing the chief executive officer
or any person named therein with or without assistance—
(a) to search the premises and to break open and search any
cupboard, drawer, chest, trunk, box, package or other
receptacle, whether a fixture or not, in the premises; and
(b) to take possession of, or secure against interference, any

book, account, record or other document that appear to be
book, account, record or other document the production
of which was so required.
The chief executive officer may issue certificate to Inspector

General of Police or the Director General of Immigration to
prevent any person leaving Malaysia in certain circumstances
39. (1) (a) The chief executive officer may make a request to the
Inspector General of Police or the Director General of
Immigration for any person to be prevented from
leaving Malaysia without paying any moneys payable
to the Fund in respect of which an order of the court has
been obtained, unless and until he pays all the amounts
payable to the Fund or furnishes security to the
satisfaction of the chief executive officer for their
payment.
(b) Subject to any order issued or made under any written

law relating to banishment or immigration the Inspector
General of Police or the Director General of
Immigration upon receiving a request under paragraph
(a) in respect of any person shall take or cause to be
taken all such measures (including the use of reasonable
force and the seizure, removal or retention of any
certificate of identity and any passport, exit permit or
other travel document relating to that person) as may be
necessary to give effect to it.
(c) The chief executive officer shall cause notice of the

issue of a certificate under paragraph (a) to be served
personally or by registered post (addressed to his last
known address) on the person to whom the certificate
relates:
Provided that the non-receipt of the notice by that

person shall not invalidate anything done under this
section.
(d) Where a person in respect of whom a certificate has

been issued under paragraph (a) produces a written
statement signed on or after the date of the issue of the
certificate by the chief executive officer or an
authorized officer to the effect that moneys due to the
Fund specified in the certificate have been paid or that
security has been furnished for their payment, the

statement or the payment, as the case may be, shall be
sufficient authority for allowing that person to leave
Malaysia.
(2) No legal proceedings shall be instituted or maintained against

the Board, its officers and servants, the Government of Malaysia, a
police officer or any public officer in respect of anything lawfully done
under this section.
PART V
CONTRIBUTIONS TO THE EMPLOYEES

PROVIDENT FUND
40. (Deleted by Act A1300).
Duty of employer to register with the Board
41. (1) Every employer shall, unless he is already registered with the
Board, before the end of the first week in the first month in which he
is paying wages in respect of which he is required to pay contributions
under this Act, register with the Board in the manner as may be
prescribed by the Board.
(2) Any employer who contravenes subsection (1) shall be guilty

of an offence and shall, on conviction, be liable to imprisonment for a
term not exceeding three years or to a fine not exceeding ten thousand
ringgit or to both.
(3) Where any person ceases to be an employer, within the

meaning of this Act, he shall, within the period as prescribed by the
Board, notify the Board of the same in the manner as may be prescribed
by the Board.
(4) Any person who contravenes subsection (3) shall be guilty of

an offence.
Duty of employer to prepare and furnish statement of wages
42. (1) Every employer shall prepare and furnish statement of wages
to each and every employee and the statement of wages shall contain
such information as may be prescribed by the rules.
(2) Every employer shall prepare and keep one or more registers
containing such information as may be prescribed by the rules and such
register shall be kept for such period that every particular recorded
therein shall be available for inspection for not less than six years after
the recording thereof.
Rate of contributions
43. (1) Subject to section 52, every employee and every employer
of a person who is an employee within the meaning of this Act shall be
liable to pay monthly contributions on the amount of wages for the
month at the rate respectively set out in the Third Schedule.
(2) Any person being an employer who fails, within such period as
may be prescribed by the Minister, to pay to the Fund any contributions
which he is liable under this Act to pay in respect of or on behalf of
any employee in respect of any month shall be guilty of an offence and
shall, on conviction, be liable to imprisonment for a term not exceeding
three years or to a fine not exceeding ten thousand ringgit or to both.
(3) Without prejudice to subsection (1), an employer and an

employee or either of them may, at any time elect to pay monthly
contributions at a rate which exceeds the rate respectively set out in the
Third Schedule by one ringgit or a multiple of one ringgit subject to
any maximum limit of monthly contributions set out in Third Schedule.
(4) Notice of such election shall be given to the Board in such

manner as may be prescribed by the Board and where any such notice
has been given, this Act shall, in respect of any employer or employee
who has elected as aforesaid, apply as if the rate of contribution which
such employer or employee has elected to pay, were the rate
respectively set out in the Third Schedule:
Provided that an election cannot be made to take effect

retrospectively.
(5) An employer and an employee or either of them may, at any

time, revoke his election made under subsection (4).
(6) Notice of such revocation shall be given to the Board in such

manner as may be prescribed by the Board and where any such notice
has been given, this Act shall, in respect of any employer or employee
who has revoked as aforesaid, apply as if such employer or employee
has not elected to pay the excess contribution:
Provided that a revocation cannot be made to take effect

retrospectively.
(7) In the event of the death of an employee, no contributions shall

be due under this section by or on behalf of such employee in respect
of the month during which such death occurs:
Provided that where any such contribution has been received it shall
be paid into the Fund in accordance with section 50.
(8) Notwithstanding subsection (1)—
(a) a self-employed person;
(b) a pensionable employee;
(c) any person not being an employer or an employee,

whether or not within the meaning of this Act; or
(d) any person not being an employer and not being an

employee, whether or not within the meaning of this Act,
and both have given their consent to contribute,
may, by giving notice in such manner as may be prescribed by the

Board, elect to pay monthly contributions in accordance with the rate
as prescribed by the Board.
(9) The Board may, subject to any terms and conditions as

prescribed by the Board, return—
(a) the exceeded amount of contributions paid under

subsection (3) or (8); or
(b) any contribution which is paid by any persons who has

no liability to contribute.
Election for account of member of the Fund to be managed

according to Shariah
43A. (1) A member of the Fund may elect for all amount standing
to the credit of his account to be managed according to Shariah subject
to any terms and conditions as may be prescribed by the Board.
(2) The election under subsection (1) shall be made in such manner
as may be prescribed by the Board and the election shall take effect
from the date as determined by the Board.
(3) The Board shall notify the effective date of the election
determined under subsection (2) to the member of the Fund not less
than seven days before the effective date.
(4) The member of the Fund may, before the effective date of the
election determined under subsection (2), revoke his election in such
manner as may be prescribed by the Board.
(5) After the election made under subsection (1) is effective, the
Board shall segregate the account of such member of the Fund from
other accounts of the members of the Fund—
(a) who have not made the election under subsection (1); and
(b) who have made the election under subsection (1) but the
election has not come into effect,
for the purposes of managing the account of the member of the Fund
according to Shariah.
Remittance of funds in connection with retirement
44. (1) In addition to section 43, an employer or any other person

may at any time, with the consent of the employee, remit to the
Board—
(a) any funds being retirement benefits of the employee; or
(b) any funds from any other retirement scheme or plan

relating to the employee,
in any manner as may be prescribed by the Board.
(2) An employee or any other person may at any time remit to the
Board any funds from any retirement scheme or plan relating to the
employee or person in any manner as may be prescribed by the Board.
(3) Upon the Board receiving the funds as remitted under

subsection (1) or (2), the Board shall cause the funds to be paid into
the Fund in accordance with section 50.
Adding up credit into the account of a member of the Fund
44A. In addition to sections 43 and 44, any person prescribed by the

Board may add up credit into the account of a member of the Fund by
remitting a sum of money to the Board, subject to any terms and
conditions as prescribed by the Board, and any maximum limit of
monthly contributions set out in the Third Schedule.
Payment of contributions
45. (1) Except where otherwise provided in this Act, the employer
shall, in the first instance, be liable to pay both the contributions
payable by himself and also, on behalf of and to the exclusion of the
employee, the contributions payable by that employee; and for the
purposes of this Act contributions paid by an employer on behalf of an
employee shall be deemed to be contributions by the employee.
(2) Contributions payable by the employer for himself and on

behalf of the employee under subsection (1) shall be paid in respect of
the first and subsequent months’ wages.
(3) Notwithstanding section 49, where an employer fails to pay any

contributions due within such period as prescribed by the Minister, the
employer shall, in addition to such contributions, be liable to pay
dividend on such contributions at the rate and in accordance with any
manner and calculation determined by the Board.

of an offence and shall, on conviction, be liable to imprisonment for a
term not exceeding three years or to a fine not exceeding ten thousand
ringgit or to both.
Joint and several liability of directors, etc.
46. (1) Where any contributions remaining unpaid by a company, a

firm or an association of persons, then, notwithstanding anything to the
contrary in this Act or any other written law, the directors of such
company including any persons who were directors of such company
during such period in which contributions were liable to be paid, or the
partners of such firm, including any persons who were partners of such
firm during such period in which contributions were liable to be paid,
or the office-bearers of such association of persons, including any
persons who were office-bearers of such association during such
period in which contributions were liable to be paid, as the case may
be, shall together with the company, firm or association of persons
liable to pay the said contributions, be jointly and severally liable for
the contributions due and payable to the Fund.
“contribution” shall be deemed to include any dividend and late

payment charges due on any contributions;
“partner”—
(a) means any partner referred to in the Partnership Act 1961

[Act 135]; or
(b) has the meaning assigned to it under the Labuan Limited

Partnerships and Limited Liability Partnerships Act 2010
[Act 707] and the Limited Liability Partnerships Act 2012
[Act 743].
Employer’s contribution irrecoverable from employee
47. (1) Notwithstanding any contract to the contrary, the employer

shall not be entitled to deduct or otherwise recover from the wages or
remuneration of the employee, the employer’s contribution, from the
employee.
(2) If an employer deducts or attempts to deduct from the wages or

remuneration of any employee the whole or any part of the employer’s
contribution, he shall be guilty of an offence and shall, on conviction,
be liable to imprisonment for a term not exceeding six years or to a
fine not exceeding twenty thousand ringgit or to both.
Recovery by employer of employee’s contribution
48. (1) Subject to this section, the employer shall be entitled to

recover from the employee, in accordance with this section, the amount
of any contribution payable on behalf of the employee.
(2) The amount of any contribution payable by the employer on

behalf of the employee shall, notwithstanding any written law or any
contract to the contrary, be so recoverable by means of deductions
from the wages of the employee due from the employer to the
employee and not otherwise.
(3) Any employer who deducts the employee’s contributions from

the wages of an employee and fails to pay such deducted sum or any
part thereof to the Fund shall be guilty of an offence and shall, on
conviction, be liable to imprisonment for a term not exceeding six
years or to a fine not exceeding twenty thousand ringgit or to both.
(4) No deduction of any contribution shall be made as provided by

subsection (2)—
(a) except at the time wages are paid to the employee; and
(b) other than of the contribution in respect of the wages

which are then being paid:
Provided that, subject to such conditions as may be

prescribed by the Board, where an employer has, by
error not occasioned by that employer’s negligence,
omitted to deduct any contribution or part of any
contribution payable by him on behalf of the employee,
then, such contribution or part thereof may be deducted
from the wages payable by such employer to the
employee not later than six months from the date of the
payment of the wages in respect of which the
contribution or part thereof was omitted to be deducted.

of an offence.
Late payment charges on contributions in arrears
49. (1) Where the amount of the monthly contributions or part of

any monthly contributions which an employer is liable to pay under
section 45 is not paid within such period as prescribed by the Minister,
the employer shall be liable, in addition to the dividend to be paid under
subsection 45(3), to pay late payment charges to be credited to the
Fund on such amount at such rate and in accordance with any manner
and calculation determined by the Board.
(2) The Board may in any case in which it thinks fit remit in whole
or part the payment of any late payment charges due under this section.
Contributions to be paid into the Fund
50. (1) All sums collected, recovered or transferred under this Act
shall be paid into the Fund in such manner as the Board shall direct.
(2) The Board shall cause to be credited to each member’s

account—
(a) the amount of any contributions paid in his respect by the

employer on his own behalf and on behalf of such
member of the Fund;
(b) dividend on any amount standing to the credit of such

member at the rate declared under section 27 in such
manner as the Board may prescribe; and
(c) any other moneys paid on behalf of such member under

this Act.
(2A) For the purpose of crediting any amount of money into the
account of a member of the Fund under subsection (2), the Minister
may prescribe any number of accounts in respect of a member of the
Fund and prescribe the percentage to be credited into each account.
(2B) Notwithstanding paragraphs 2(a) and 2(b)—
(a) no amount of contributions or money may be credited

into the account of a member of the Fund after such
member has attained the age of seventy-five years; and
(b) dividend shall be credited on any amount standing to the

credit of a member of the Fund until all sums of money
standing to the credit of such member are transferred to
the Registrar of Unclaimed Money under section 51A..
(2C) Notwithstanding subsection (2), where the Board receives

partial payment of any assessment for outstanding contributions from
the employer, the Board may determine the manner in which the
outstanding contributions by the employer is to be credited into each
account of the member of the Fund.
(3) If any employer fails to pay any contribution which he has

deducted from the wages of an employee, the Board shall, on being
satisfied that such deduction has been made, credit the employee with
the amount of such contribution together with any dividend which
would have been credited in respect thereof if such contribution had
been paid by the employer within the prescribed period and shall
charge the amount so credited to the general revenues of the Fund:
Provided that nothing in this section shall prejudice the right of the
Board to recover the amount of such contribution and dividend from
the employer.
(4) Any amount recovered under subsection (3) shall be disbursed

in the following manner:
(a) firstly to be credited to the general revenues of the Fund

such sum that has been paid out from the general revenues
of the Fund under subsection (3); and
(b) the balance thereof shall be credited to the respective

employees’ accounts rateably.
(6) The provisions of this section shall apply to any amount

standing to the credit of an employee in an approved fund upon the
transfer of such amount to the Fund.
Contributions and deposits not to be assigned or attached
51. (1) Notwithstanding anything to the contrary contained in any

other written law—
(a) no sum deducted from the wages of a member of the Fund

under section 48;
(b) no amount payable by the employer as his contribution; and
(c) no amount standing to the credit of a member of the Fund,
shall be assignable, transferable, liable to be attached, sequestered,

levied upon, for, or in respect of, any debt or claim whatsoever, nor
shall the *Director General of Insolvency be entitled to or have any

claim on any such sum or amount.
(2) Notwithstanding subsection (1), the amount standing to the

credit of a member of the Fund under paragraph (1)(c) may be forfeited
if the amount standing to the credit of such member is subject to an
order of forfeiture by a court under the Anti-Money Laundering,
Anti-Terrorism Financing and Proceeds of Unlawful Activities Act
2001 [Act 613].
Transfer to the Registrar of Unclaimed Money
51A. (1) Notwithstanding section 51, the Board may transfer to the
Registrar of Unclaimed Money all sums of money standing to the
credit of a member of the Fund which have not been claimed when
such member has attained the age of one hundred years or any age limit
as may be prescribed by the Board, whichever is higher.
(2) Any application or claim relating to the credit of such member

of the Fund after such transfer under subsection (1) has been effected
shall be forwarded to the Registrar of Unclaimed Money according to
the Unclaimed Moneys Act 1965 [Act 370].
Approved funds
52. (1) No contributions shall become payable to the Fund by the

employees in respect of whom there exist an approved fund, or by the
employer or employers of such employees in respect of such
employees.
(2) Where the Minister amends the First Schedule under section 74
by deleting any paragraph thereof, any employer or group of employers
who before the date on which the order comes into force has
established a provident fund or other scheme for the benefit of all or of
a group of his or their employees of the description specified in that
paragraph shall, within such period as the Board may in its discretion
*
NOTE—Previously known as the “Official Assignee”—see section 17 of the Bankruptcy (Amendment)
Act 2003 [Act A1197].
allow, furnish the Board with such particulars of such provident fund
or other scheme as the Board may prescribe or in any particular case
require, and if after examining such particulars the Board is satisfied
that such provident fund or other scheme as amended if necessary in
such manner as the Board may require provides for an employee
benefits not less advantageous to him than the benefits which are
provided for an employee by the Fund, the Board may, subject to such
conditions as it may impose, declare such provident fund or other
scheme to be an approved fund.
(3) Where an employee for any reason whatsoever changes

employment to an employment in respect of which an approved fund
exists, contributions in respect of the employee shall cease to be
payable to the Fund and the amount standing to the credit of such
employee shall remain in the Fund.
(4) Where an employee, who is in an employment in respect of which

an approved fund has been established, is precluded by the rules of such
approved fund from contributing thereto during a specified period of
probation, any sum standing to such employee’s credit in the Fund which
represents contributions to the Fund both by the employer and the
employee since the date on which such employment commenced,
together with any dividend thereon, shall remain in the Fund.
(5) Where—
(a) an employer who is one of a group of employers by whom

an approved fund has been established ceases to
participate in such approved fund; or
(b) an employee—
(i) leaves an employment in respect of which he was

a contributor to an approved fund; or
(ii) ceases to contribute to an approved fund, in

circumstances other than those set out in
paragraph 54(1)(a), (b) or (c),
the amount standing to each employee’s or to such employees’ credit

in such approved fund that represents contributions to such approved
fund both by the employer and the employee since 1 July 1952 together
with any dividend thereon, shall, notwithstanding anything to the
contrary contained in any other written law, be transferred to the Fund,
and the Board shall cause to be credited to each such employee or such
employees such amount in such manner as the Board shall direct and
such amount shall be transferred within one month of the employer
ceasing to participate in such approved fund or of the employee leaving
the employment or ceasing to contribute, as the case may be, or within
such further period as the Board may in any particular case allow:
Provided that where an employee—
(a) transfers from employment in Malaysia under an
employer by whom an approved fund has been
established to employment outside Malaysia under the
same employer; or
(b) transfers from employment under an employer who is one
of a group of employers by whom an approved fund has
been established to employment under another employer
who is one of the same group,
and in either case, where such transfer is permitted by the rules of such
approved fund to continue to contribute thereto on the same terms and
conditions as if such transfer had not taken place, such employee, so
long as he continues so to contribute, shall not for the purposes of
subparagraph (b)(i) of this subsection be deemed to have left an
employment in respect of which he was a contributor to an approved
fund:
Provided further that where in accordance with the rules of such
approved fund the amount standing to the credit of any employee
consists in whole or in part of a policy of life assurance, such policy
shall not be transferred to the Fund, but shall be dealt with in
accordance with such rules.
(6) (a) Where an approved fund is wound up, the amount
standing to each employee’s or to such employees’ credit
in such approved fund that represents contributions to
such approved fund both by the employer and the
employee since 1 July 1952 together with any dividend
thereon, shall notwithstanding anything to the contrary
contained in any other written law, be transferred to the
Fund, and the Board shall cause to be credited to each

employee or such employees such amount in such
manner as the Board shall direct.
(b) The Board may, if it considers desirable in the interests

of employees so to do, accept in their entirety the assets
and liabilities of such approved fund at such date as is
agreed and where the assets of such approved fund shall
not be sufficient to meet its liabilities, the amount to be
credited to such employee or employees under paragraph
(a) shall be reduced in such proportion as the Board may
determine:
Provided that where in accordance with the rules of such

approved fund the amount standing to the credit of any
employee consists in whole or in part of a policy of life
assurance such policy shall not be transferred to the Fund,
but shall be dealt with in accordance with such rules.
(7) An employer who has established an approved fund shall—
(a) furnish the Board with such accounts as the Board may
require in respect of such approved fund duly certified by
a person who has been approved as a company auditor
under section 8 of the Companies Act 1965;
(b) inform the Board of any proposed amendment to the rules of

such approved fund and shall not effect any such amendment
except with the written approval of the Board; and
(c) furnish the Board with such particulars of those

employees contributing to such approved fund in such
manner as may be prescribed by the Board.
(8) The Board may, if not satisfied with the management of any
approved fund, revoke any declaration made under this section, and
upon such revocation, subsection (5) of this section shall apply as they
would apply if such fund were wound up.

NOTE─The Companies Act 1965 [Act 125] has since been repealed by the Companies Act 2016
(9) An employer in respect of any approved fund shall be subject to

the same offences and penalties in respect of any deductions or
contributions made under the rules of an approved fund as are provided
by this Act in respect of deductions and contributions relating to the Fund.
(10) Notwithstanding anything to the contrary in the rules of an

approved fund, the amount standing to an employee’s credit therein
together with any dividend thereon may be withdrawn in any of the
circumstances set out in paragraph 54(1)(a), (b) or (c).
(11) Notwithstanding anything to the contrary in the rules of an

approved fund, any employer may on application by an employee who
has attained the age of fifty years authorize not more than one
withdrawal from such approved fund a sum representing one-third of
the amount standing to the credit of such employee and an employee
in respect of whom an authority for withdrawal has been given under
this subsection shall notwithstanding such withdrawal continue to be
treated as a contributor to such approved fund.
(12) When an employee withdraws under subsection (10) any

amount standing to his credit in an approved fund, he shall not
thereafter be treated as an employee, notwithstanding that, but for this
subsection, he would be an employee, for the purpose of this Act.
(13) Any employer who fails to comply with any requirement or

direction of the Board under this section, or with any provision of
subsection (7), shall be guilty of an offence.
(14) Where in the circumstances mentioned in subsections (5) and

(8), any amount of contributions paid since 1 July 1952 is transferred
to the Fund, the employer and employee concerned may, by mutual
agreement, elect to transfer to the Fund all such amount standing to the
credit of the employee in an approved fund as represents the
contributions paid to such fund before 1 July 1952. Notice of such
election shall be given to the Board in such manner as may be
prescribed by the Board, and if the Board approves such transfer, the
employee shall be credited with the amount so transferred to the Fund.
(15) Section 51 shall apply in respect of an approved fund in like

manner as it applies in respect of the Fund.
(16) For the purpose of this section the expression “an employer
who has established an approved fund” includes an employer for the
benefit of whose employees an approved fund has been established.
(17) Nothing in subsections (7) and (13) shall apply to an approved

fund expressly established by or under any written law.
(18) Any expenses incurred by the Board in enforcing the obligations

of approved funds under this Act shall be reimbursed to the Board from
the funds of such funds on the basis of membership of such funds.
Winding up of approved fund
53. The approved fund of a statutory or local authority under the new
scheme shall be wound up on such date as the Minister may, by
notification in the Gazette, appoint in each particular case, and all
assets and liabilities of the approved fund shall be transferred to the
Fund and dealt with under this Act:
Provided that where there is a pension scheme of a statutory or local

authority within the meaning of “approved fund” under section 2 of
this Act then the winding up of such scheme shall be dealt with under
section 30 of the Statutory and Local Authorities Superannuation Fund
Act 1977 [Act 185] notwithstanding section 52.
PART VA
TRANSFER OF CREDIT IN ACCORDANCE WITH THE DIVISION OF

MATRIMONIAL ASSETS ORDER
Transfer of credit of a member of the Fund in accordance with the

division of matrimonial assets order
53A. (1) Notwithstanding section 51, when an order is issued by a

court that part of the sums of money standing to the credit of a member
of the Fund is matrimonial asset, the Board may, after being served
with the sealed order, transfer the sum of money as ordered by the court
from the account of a member of the Fund into the account of the
receiver named in the order subject to any terms and conditions as
(2) The Board shall postpone such transfer under subsection (1) if
an order, appeal or any process of court proceedings which prevents
the execution of the order under subsection (1) is served on the Board.
(3) Notwithstanding subsections (1) and (2), the transfer of credit

from the account of a member of the Fund into the account of the
receiver named in the order is subject to the amount standing to the
credit of such member of the Fund at the date of the transfer is made.
(4) For the purpose of subsection (3), “the date of the transfer”
means the date on which the sums of money is debited from the
account of a member of the Fund.
Withdrawal of the transferred amount
53B. (1) Notwithstanding any relevant provisions of this Act, the

amount which has been transferred into the account of the receiver
named in the order under subsection 53A(1) shall not be withdrawn or
transferred except in accordance with subsection (2).
(2) The Board may authorize the withdrawal of all amounts so

transferred subject to any terms and conditions as may be prescribed
by the Board if the Board is satisfied that the receiver—
(a) has died;
(b) has attained the age of fifty-five years;
(c) is physically or mentally incapacitated from engaging in

an employment; or
(d) is not a Malaysian citizen and is about to leave Malaysia.
(3) Where such authority for withdrawal under paragraph 2(a)

or 2(c) has been granted, no additional amount under section 58 may
be paid.
PART VI
WITHDRAWAL OF CONTRIBUTIONS
Withdrawal from the Fund
54. (1) The Board may authorize the withdrawal of all sums of
money standing to the credit of a member of the Fund upon any terms
and conditions as may be prescribed by the Board if the Board is
satisfied that—
(a) the member of the Fund has died;
(b) (Deleted by Act A1300);
(c) the member of the Fund is physically or mentally

incapacitated from engaging in an employment; or
(d) (Deleted by Act A1123);
(e) the member of the Fund is not a Malaysian citizen and is

about to leave Malaysia.
(1A) Subject to any regulations and rules made under this Act, for
the purpose of paragraph 54(1)(a), any member of the Fund may make
nomination for the purpose of payment of credit after the death of the
member.
(4) A member of the Fund who, before 1 August 1995, has made a
withdrawal of all sums of money standing to his credit in the Fund on
the grounds that he is about to leave Malaysia with no intention of
returning to Malaysia or with the intention of residing in the Republic
of Singapore shall be treated as an employee under this Act if he has
given to the Board and his employer a notice in such manner as may
be prescribed by the Board of his intention to contribute to the Fund.
(4A) (Deleted by Act A1300).

(6) Notwithstanding subsection (1) and subject to

subsection 59(2), the Board may authorize an application of a member
of the Fund to withdraw part of the amount standing to his credit upon
any terms and conditions as may be prescribed by the Board if the
Board is satisfied that—
(a) the member of the Fund has attained the age of fifty years;
(b) the member of the Fund has purchased or built a house;
(ba) the member of the Fund has sold the house that was
purchased or built using a withdrawal under
paragraph (b) and subsequently has purchased or built
another house;
(c) the member of the Fund has purchased or built a house

and has taken a loan under paragraph 26(1)(f) for the
purchase or construction of the house;
(d) the member of the Fund has purchased or built a house

and has taken a loan and the house has been charged as
security for the loan;
(da) the member of the Fund has sold the house charged as
security for the loan under paragraph (d) and has
subsequently purchased or built another house and has
taken another loan and the new house has been charged
as security for the other loan;
(e) the member of the Fund has not taken a loan to purchase
or build a house but the spouse of the member of the Fund
has purchased or built a house and has taken a loan and
the house has been charged as a security for the loan;
(f) the member of the Fund or any other person approved by

the Board requires medical financing;
(g) the member of the Fund requires financing for higher

learning for himself or for his child;
(ga) the muslim member of the Fund has received the letter of
offer from Lembaga Tabung Haji to perform the haj and
requires financing for the cost of performing the haj;
(h) (Deleted by Act A1190);
(i) the member of the Fund has a credit which exceeds one
million ringgit in his account; and
*(j) the member of the Fund takes a health insurance policy,

as may be determined by the Board from an insurance
company approved by the Minister subject to any terms
and conditions as he thinks appropriate, for him or any
other person approved by the Board.
(7) Notwithstanding subsection 54(6), the Minister may, if he

thinks it expedient and after consulting the Board, by order published
in the Gazette, add to, vary or modify the purposes for which a member
of the Fund may make a withdrawal under subsection (6).
Payment of dividend in such manner as determined by the Board
54A. Where any amount—
(a) is withdrawn from the Fund under subsection 53B(2),

section 54, 54C, 55A or 58B, the Board shall pay dividend
on such amount so withdrawn or credit such dividend on
the amount so withdrawn into the account of a member
of the Fund in such manner as determined by the Board
from time to time; and
(b) is paid from the Fund under section 56, the Board shall
pay dividend on such amount so withdrawn in such
manner as determined by the Board from time to time.
*NOTE—Paragraph 54(6)(j) which has been inserted by subparagraph 23(f)(iv) of the Employees
Provident Fund (Amendment) Act 2007 [Act A1300] is yet to come into force—see P.U. (B) 413/2007.
Date of withdrawal
54B. For the purpose of withdrawal under this Act, the date of
withdrawal shall be—
(a) where payment is made by a warrant, the date on which

the warrant for such withdrawal is issued; and
(b) where payment is made in a manner other than by a

warrant, the date on which such amount of withdrawal is
debited from the account of such member of the Fund.
Withdrawal by pensionable employees
54C. (1) Subject to section 56, the Board may authorize a member
of the Fund who is a pensionable employee and who has not attained
the age of fifty-five years and is still employed with the Government
of Malaysia, any State Government or any statutory or local authority
to withdraw all sums of money standing to his credit upon such terms
and conditions as may be prescribed by the Board.
(2) Notwithstanding subsection (1), the Board may authorize a

member of the Fund who is a pensionable employee and who has not
attained the age of fifty-five years to withdraw all or part of the sums
of money standing to his credit upon any terms and conditions as may
be prescribed by the Board if the Board is satisfied that the member of
the Fund has been required to retire or has opted for retirement under
sections 10, 11, 12 and 12A of the Pensions Act 1980 [Act 227] or
sections 10, 11, 12 and 13 of the Statutory and Local Authorities
Pensions Act 1980 [Act 239].
(2A) A member of the Fund who has made a withdrawal under

subsection (1) or (2) shall not make any other withdrawal under the
same subsection.
(4) For the purpose of subsection (2), “part of the sums of money
standing to his credit” means the amount of money standing to the
credit of the member of the Fund up to the date when the written
notification of the member’s retirement received by the Board under

section 56 comes into effect.
Withdrawal from the Fund for a member of the Fund who has
attained the age of fifty-five years
55A. (1) The Board may authorize a member of the Fund who has
attained the age of fifty-five years to withdraw all sums or part of the
amount standing to his credit, subject to any terms and conditions as
may be prescribed by the Board.
(2) Subsection 54(6) shall not be applicable to a member of the

Fund who has attained the age of fifty-five years.
Contribution to and withdrawal from the Fund for a member of

the Fund who has attained the age of sixty years
55B. (1) Notwithstanding section 55A, any contribution that has

been credited into the account of a member of the Fund after the
member has attained the age of fifty-five years may only be withdrawn
when the member attains the age of sixty years or such other age as
may be prescribed by the Minister by order published in the Gazette,
whichever is higher.
(2) The Board may authorize a member of the Fund who has
attained the age of sixty years or such other age as may be prescribed
under subsection (1), whichever is higher, to withdraw all sums or part
of the amount standing to his credit subject to any terms and conditions
as may be prescribed by the Board.
(3) This section shall not apply to a member of the Fund who has
attained the age of fifty-five years who falls within the category of the
member of the Fund under paragraph 54(1)(c) or (e) or paragraph
70c(1)(b) or (c).
Release of employer’s contributions
56. (1) The Board, after receiving a notification in writing from an

employer of a pensionable employee stating that the pensionable
employee has died in service or is about to retire on the ground of
attaining the retirement age applicable to the pensionable employee or
on any other ground and requesting for the return of the equivalent of
the employer’s contributions remitted to the Fund in respect of the
pensionable employee by the Government of Malaysia or of a State or
any statutory or local authority or from all such employers of the
pensionable employee, together with any dividend credited thereon,
may pay to the Pensions Trust Fund established under section 3 of the
Pensions Trust Fund Act 1991 [Act 454], such amount together with
dividend credited thereon and thereupon the amount standing to the
credit of the pensionable employee in the Fund shall be the reduced
amount as from that date.
(2) Notwithstanding subsection (1), when the Board has authorized

a member of the Fund to make a withdrawal under subsections 54C(1)
and (2), the Board may pay an amount of money equivalent to the
contributions remitted to the Fund by the member’s employer in
respect of that member to the Pensions Trust Fund established under
section 3 of the Pensions Trust Fund Act 1991.
Payment for withdrawal
57. Unless otherwise provided to the contrary, payment in respect

of any withdrawal authorized by the Board under this Act shall be
in the manner as may be determined by the Board from time to
time.
Limitation for a member of the Fund to dispute the accuracy of

amount withdrawn or the validity of a withdrawal made
57A. (1) Any dispute by any person or member of the Fund

pertaining to the accuracy of the amount of withdrawal allowed by the
Board under this Act, shall be made within twelve months from the
date of withdrawal.
(2) For the purpose of subsection (1), “the date of withdrawal”

shall be the date of withdrawal provided under section 54B.
(3) Any dispute by any person or member of the Fund pertaining

to any withdrawal allowed by the Board under this Act, shall be made
within six years from the date the notification of such withdrawal is
served on such person or member of the Fund.
(4) The dispute under subsections (1) and (3) shall be made by a
written notification to the Board and where there is no notification
made within such period, such payment or withdrawal shall be deemed
to be correct and in order.
Payment of additional amount
58. (1) Where authority for withdrawal under paragraph 54(1)(a) is

granted, the Board has a discretion to pay an additional amount as set
out in the Fifth Schedule subject to any terms and conditions prescribed
by the Board.
(1A) (Deleted by Act A1300).
(2) Where authority for withdrawal under paragraph 54(1)(c) has

been granted, the Board has a discretion to pay an additional amount
as set out in the Sixth Schedule subject to any terms and conditions
(3) A member of the Fund shall not be paid the additional

amount under subsection (2) on any subsequent withdrawal under
paragraph 54(1)(c).
Amount withdrawn not to be utilized for other purpose
58A. (1) An amount withdrawn by any member of the Fund under

this Act shall be utilized solely for the purpose for which the
withdrawal was authorized.
(2) Where all of the amount withdrawn under this Act or any part
of the amount is not utilized for the purpose for which such withdrawal
was authorized, the member of the Fund shall return all the amount or
the part which is not utilized to the Board within six months from the
date of withdrawal.
(3) For the purpose of subsection (2), “date of withdrawal” means

the date of withdrawal as provided in section 54B.
(4) Any member of the Fund who contravenes subsections (1)

and (2) shall be guilty of an offence.
PART VIA
TAKING UP OF INSURANCE POLICY BY

MEMBER OF THE FUND
Taking up of insurance policy
58B. (1) The Board may authorize an application of a member of

the Fund to utilize any amount standing to the credit of such member
of the Fund for the purpose of taking up an insurance policy as may
be determined by the Board from an insurance company approved
by the Minister subject to any terms and conditions as the Board
thinks appropriate.
(2) Where the Board has authorized the application of a member

of the Fund under subsection (1), no dividend may be declared by the
Board under section 27 shall be paid on the amount transferred to the
insurance company.
(3) This section shall not apply to a member of the Fund who is a
pensionable employee and an employee who is not a Malaysian citizen.
PART VII
OFFENCES AND PROCEEDINGS
Incorrect declaration, failure to furnish return or furnishing false

documents
59. (1) Any person or member of the Fund who—
(a) makes, orally or in writing, or signs any declaration,

return, certificate or other document required by this Act
or any regulations or rules thereunder which is untrue or
incorrect in any particulars; or
(b) fails or refuses to furnish or produce any declaration,

return, certificate or other document required by this Act
or any regulations or rules thereunder to be furnished or
produced; or
(c) uses or furnishes any documents, required under this Act

or any regulations or rules thereunder, which are false,
commits an offence and shall, on conviction, be liable to imprisonment

for a term not exceeding three years or to a fine not exceeding ten
thousand ringgit or to both.
(1A) If any person or member of the Fund has made an application

for withdrawal for a particular purpose and charged with an offence
under subsection (1) in relation to that application, the Board may not
authorize another application for withdrawal by the person or member
of the Fund for the same purpose until the charge is disposed of in due
course of law.
(2) Any person or member of the Fund who is convicted of an

offence under subsection (1) in relation to withdrawal made under this
Act shall, within six months from the conviction date, return all the
amount withdrawn.
(3) Where any person or member of the Fund returns all the
amount withdrawn within the period prescribed under subsection (2),
such person or member of the Fund is allowed to make further
withdrawal for the same purpose after two years from the date the
amount is returned.
(4) The period of two years referred to in subsection (3) is not

applicable for the purpose of any withdrawal under subsection 54(1)
or section 55A.
(5) Where any person or member of the Fund fails to comply

with subsection (2), such person or member of the Fund is
prohibited from making any further withdrawal for the same
purpose in respect of which he has been convicted of an offence
under subsection (1).
(6) Subsection (5) is not applicable for the purpose of any

withdrawal under subsection 54(1) or section 55A.
Court order
59A. Where any person is found guilty of an offence under paragraph

59(1)(b), the court before which such person is found guilty shall order
such person to furnish or produce any declaration, return, certificate or
other document required by this Act or any regulations or rules thereunder
to be furnished or produced.
General penalty
60. Any person who contravenes any provision of this Act or any
regulations or rules made thereunder shall be guilty of an offence and
if no special penalty is expressly provided in this Act or the regulations
or rules made thereunder shall, on conviction, be liable to
imprisonment for a term not exceeding six months or to a fine not
exceeding two thousand ringgit or to both.
Attempts, preparations, abetments and conspiracies punishable as

offences
61. Any person who—

(a) attempts to commit any offence under this Act;
(b) does any act preparatory to or in furtherance of the

commission of any offence under this Act; or
(c) abets or is engaged in a criminal conspiracy to commit (as

those terms are defined in the Penal Code [Act 574]) any
offence under this Act, whether or not the offence is
committed in consequence thereof,
shall be guilty of such offence and shall be liable to the penalty

provided for such offence.
One trial for any number of offences
62. Notwithstanding the provisions of any written law to the contrary,

an employer may be charged with and tried at one trial for any number
of offences under subsection 43(2) and such offences shall, for the
purpose of the law for the time being in force relating to criminal
procedure, be deemed to form the same transaction.
Court order
63. (1) Notwithstanding the provision of any other written law, where
an employer is found guilty of an offence under subsection 43(2) or 48(3),
the Court before which the employer is found guilty shall order such
employer to pay to the Fund any amount of contributions, together with
any dividend credited thereon, due and payable to the Board and certified
by an officer authorized by the Board to be due from such employer, prior
to the date of such finding of guilt.
(1A) Where an employer is found guilty of an offence under

subsection 47(2), the court before which the employer is found guilty
shall order such employer to pay to the employee through the Fund any
amount of the employee’s wages which has been deducted for paying
the employer’s share together with any dividend payable and certified
by an officer authorized by the Board to be due by the employer, prior
to the date of such finding of guilt.
(2) Where an employer is found guilty of an offence under

subsection 45(3), the Court before which the employer is found guilty
shall order such employer to pay to the Fund any amount of dividend
thereon due and payable to the Board and certified by an officer
authorized by the Board to be due from such employer.
(3) A court order issued under subsection (1), (1A) or (2) or both shall
be paid by the employer in a single payment at the date the order was
issued except if the Court is satisfied that the employer has no capability
in terms of financial and on special reasons the offence was committed,
the Court may order the arrears of contributions to be paid in not more
than six monthly instalments from the date of the order.
(4) Where an employer fails to comply with any order made under
subsection (1A) or (3), the Court shall, on the application by the Board,
issue a warrant to levy the employer’s property for the whole amount
of the arrears in the following manner:
(a) by way of distress and sale of the employer’s property in

accordance with the same procedure of execution under
the Subordinate Courts Rules 1980 [P.U. (A) 328/1980]
and this execution shall apply mutatis mutandis
notwithstanding the amount in the order for the arrears of
contribution or dividend or both; or
(b) in the same manner as a fine as provided under section

283 of the Criminal Procedure Code [Act 593].
Certificate of authorized officer of the Board to be evidence
64. In any legal proceedings, a certificate in relation to a claim on

contributions payable and duly certified by an authorized officer of the
Board shall be prima facie evidence of such certificate having been
made and of the truth of the contents thereof.

NOTE—The Subordinate Courts Rules 1980 [P.U. (A) 328/1980] has since been repealed by the Rules
of Courts 2012 [P.U. (A) 205/2012] which comes into operation on 1 August 2012.
Civil proceedings to recover contributions
65. (1) Notwithstanding the provisions of any other written law all
contributions payable under this Act may, without prejudice to any
other remedy, be recoverable by the Board summarily as a civil debt.
(2) Proceedings for the summary recovery as civil debts of

contributions may be instituted by any officer authorized in that behalf
by special or general directions of the Chairman and any such officer
may conduct such proceedings.
(3) In this section the word “contribution” shall be deemed to

include any dividend and late payment charges due on any
contributions.
Protection of contributions in execution proceeding or sale under

security
66. (1) If, at any time before the date of the commencement of a
winding up in the case of a company or before the making of a
receiving order in the case of a debtor in bankruptcy—
(a) an attachment has been issued against the property of an

employer in execution of a decree against him and any
such property has been seized or sold or otherwise
realized in pursuance of such execution; or
(b) the property of an employer has been sold, on the

application of a secured creditor,
then the proceeds of the sale or other realization of such property shall not
be distributed to any person entitled thereto until the court ordering the sale
or other realization, has made provision for the payment of any amounts
due in respect of contributions payable by the employer under this Act.
(2) In this section the word “contribution” shall be deemed to

include any dividend and late payment charges due on any
contributions.
Conduct of civil proceedings
67. Notwithstanding the provisions of any written law, but without

prejudice to section 65, in any civil proceedings by or against the
Board—
(a) any person holding the appointment of a Federal

Counsel and authorized by the Attorney General for the
purpose; or
(b) any legal officer of the Board authorized in that behalf by

the Chairman,
may, on behalf of the Board, institute, appear in and conduct such

proceedings and may make and do all appearances, acts and
applications in respect of such proceedings.
Offences by body corporate
69. Where an offence under this Act or any regulations or rules made
thereunder has been committed by a body corporate, firm, society or
other body of persons, any person who at the time of the commission
of the offence was a director, manager, secretary or other similar
officer or a partner of the body corporate, firm, society or other body
of persons or was purporting to act in such capacity shall, as well as
such body corporate, firm, society or other body of persons, be deemed
to be guilty of that offence unless he proves that the offence was
committed without his consent or connivance and that he exercised all
such diligence to prevent the commission of the offence as he ought to
have exercised, having regard to the nature of his functions in that
capacity and to all the circumstances.
Public Authorities Protection Act 1948
69A. The Public Authorities Protection Act 1948 [Act 198] shall apply to
any action, suit, prosecution or proceedings against the Board, a member
of the Board, a member of the Investment Panel, a member of a committee

established by the Board, and any officer and servant of the Board in
respect of any act, neglect or default done or committed by it or him, or
any omission by it or him, in good faith in such capacity.
Members of the Board, Investment Panel and officers deemed as

public servants
70. Every member of the Board, the Investment Panel, officer and
servant of the Board shall be deemed to be a public servant within the
meaning of the Penal Code.
PART VIIA
MEMBER OF THE FUND WHO IS NOT A MALAYSIAN

CITIZEN
Application
70A. This Part shall apply to each member of the Fund who is not a
Malaysian citizen who elects to contribute on or after 1 August 1998.
70B. (Deleted by Act A1190).
Withdrawal from the Fund
70C. (1) The Board may authorize the withdrawal of all amount
standing to the credit of a member of the Fund who is not a Malaysian
citizen upon any terms and conditions as may be prescribed by the
Board if the Board is satisfied that—
(a) the member of the Fund has died;
(b) the member of the Fund is physically or mentally

incapacitated from engaging in an employment;
(c) the member of the Fund is about to leave Malaysia and

has no intention of returning to Malaysia; or
(d) the member of the Fund has attained the age of fifty-five
years.
(2) Where a member of the Fund who is not a Malaysian citizen

has made a withdrawal of all amount standing to his credit under
paragraph (1)(d), the member of the Fund shall not be treated as an
employee under this Act unless he has given to the Board and his
employer a notice as may be prescribed by the Board of his intention
to contribute to the Fund.
(3) Subject to subsections 59(1A) and (3), the Board may authorize
an application by a member of the Fund who is not a Malaysian citizen
to withdraw part of the amount standing to his credit for the purposes
of withdrawal under subsection 54(6) upon any terms and conditions
as may be prescribed by the Board.
Nomination
70D. A member of the Fund who is not a Malaysian citizen is not

authorized to make any nomination under this Act.
Other provisions continue to apply
70E. In addition to and not in derogation of the provisions under this

Part, all other provisions under this Act except for sections 29A, 44A,
53A, 53B, 54 (other than subsection (6)), 55A (other than subsection
(2)), 58 and 58B shall apply to a member of the Fund who is not a
Malaysian citizen.
Credit return
70F. Notwithstanding section 70C, the Board may, in such manner as

the Board may prescribe, return to a member of the Fund who is not a
Malaysian citizen and who was liable to contribute during the period
which commenced on 1 August 1998 and ended on 1 August 2001, all

the amount standing to the credit of such member.
Cessation of liability to contribute
70G. (1) The liability to contribute of an employee who is not a

Malaysian citizen and his employer shall cease on the last two
months—
(a) before the expiry of such employee’s work permit; or
(b) before the expiry of any extension of such employee’s

work permit.
“work permit” means permit issued under the provisions of any

written law relating to immigration.
Cessation of dividend payments and transfer to Registrar of

Unclaimed Money
70H. Notwithstanding subsection 50(2B) and section 51, no dividend

shall be credited into the account of a member of the Fund who is not
a Malaysian citizen if no contribution has been credited into his
account after a period of three years from the date of the last
contribution was credited, and the Board may transfer all sums of
money standing to his account to the Registrar of Unclaimed Money
after the expiration of such period.
PART VIII
POWER TO MAKE REGULATIONS AND RULES
Powers of Minister to make regulations
71. The Minister may, on the recommendation of the Board, make

regulations—
(a) to provide for the manner of payment and collection of

contributions and any matters incidental thereto;
(b) to provide for the nomination by a member of the Fund

of the persons to whom any amount standing to his credit
in the Fund at the time of his death is to be paid at his
death, for the manner in which such nomination may be
revoked and for the circumstances in which it is to be
treated as having ceased to be operative and for payment
of such amount to the nominee so nominated;
(c) to provide for the payment of the sum standing to the

credit of a member of the Fund on his death where there
is no nomination by the member of the person to whom
such sum is to be paid on his death;
(d) to provide for the manner of payment of the additional

amount in the case of death of a member or upon
withdrawal under paragraph 54(1)(c);
(e) to provide that any amount not exceeding two hundred

thousand ringgit, or such other amount as may be determined
by the Minister, from time to time, by notification in the
Gazette, standing to the credit of a deceased member in the
Fund may be paid out by the Board without production of any
evidence that any estate duty due on the estate of the deceased
member has been paid;
(f) to provide for the destruction of records and documents but

such regulations shall require prior consultation with the
National Archives before such destruction;
(g) (Deleted by Act A1504);
(h) to prescribe fees which shall be paid to the Board in

respect of investment under Part IIIA and charges for the
purpose of carrying out the provisions of this Act;
(i) to prescribe fees to be imposed on fund management

institutions or other approved institutions under Part IIIA;
(j) to prescribe for anything which relates to investment

under Part IIIA including matters in respect of the
appointment, management, administration, duties, terms
and conditions of fund management institutions or other
approved institutions;
(ja) to prescribe any matter relating to the taking up of an

insurance policy under Part VIA, including the
appointment, management, administration, duties, terms
and conditions of the insurance companies;
(k) to prescribe anything which under this Act may be

prescribed by the Minister;
(ka) to prescribe any charges or fees which shall be paid to the

Board for the purpose of carrying out the provisions of
this Act;
(kb) to provide for prohibition of the usage of name and

emblem of the Fund; and
(l) for carrying out any of the provisions of this Act.
Powers of Minister to require other person to contribute and

declare any payment or remuneration as wages
72. Notwithstanding anything in this Act or any other written law, the
Minister may by notification in the Gazette—
(a) require any person who derives income from any trade,
business or profession, or from any other source as he
may prescribe, to contribute to the Fund;
(b) declare any type of payment or remuneration paid or

payable by any employer to his employee under a
contract of service or apprenticeship, as wages, if the
Minister is satisfied that, having regard to the nature or
purpose of such payment or remuneration or any other
relevant fact, it ought in the circumstances to be treated
as wages for the purposes of this Act; or
(c) declare any person or class of persons employed, engaged

or contracted with to carry out work in any occupation in
any agricultural or industrial undertaking, constructional
work, trade, business or place of work as an employee or
employees and the person who employs, involves or
contracts with each of the person or class of persons
above-mentioned, shall be deemed to be an employer and
such employer and employee shall be deemed to have
made a contract of service with each other and the
Minister may determine any payment received by the
person above-mentioned to be wages for the purpose of
this Act,
and thereafter this Act shall apply to such person, employer or

employee, as the case may be, subject to any modification as the
Minister may prescribe.
Powers of the Board to make rules
73. The Board may, in addition to the other duties imposed and
powers conferred upon it under this Act, make rules—
(a) to provide for the payment of all contributions under this

Act or any part thereof, omitted to be paid;
(aa) to prescribe any matter relating to the taking up of an

insurance policy under Part VIA, including the procedures
on the taking up of an insurance policy;
(b) to provide for the keeping of books, accounts or records

by employers;
(c) to prescribe the returns to be made by employers, and the

forms and registers to be used, in carrying out any of the
provisions of this Act;
(d) to prescribe the procedure to be followed when

contributions are deposited by the employer in the Fund;
(da) to provide for any matter relating to the election by the

members of the Fund for their accounts to be managed
according to Shariah under section 43A and the
management of such accounts;
(e) to provide, in cases where an employee is employed

concurrently by two or more employers, the extent of the
obligation of such employers as to payment of
contributions under this Act;
(f) to provide for the return of contributions, or any part of

such contributions, paid in error;
(g) to prescribe the procedure to be followed for the purpose

of nomination and revocation of nomination, and the
particulars to be furnished;
(h) to prescribe the procedure relating to withdrawal from the

Fund;
(i) to provide for the appointment of medical boards for the

purpose of paragraph 54(1)(c) and for such other
purposes as may be prescribed;
(j) to prescribe the evidence to be produced and the person,

officer or authority to whom such evidence is to be
produced for the purposes of section 54;
(k) to provide for the disposal of amounts which are

unclaimed, unpaid or otherwise remain in the Fund;
(l) to prescribe the procedure to be followed for the disposal

of matters relating to employer’s and employee’s
account;
(m) (i) to make such disciplinary rules as it deems

necessary or expedient to provide for the
discipline of the officers and servants of the
Board including temporary and contract officers
of the Board;
(ii) the disciplinary rules made by the Board under this

Act may include provisions for the interdiction with
reduction in salary or in other remuneration, or
provisions for the suspension without salary or
other remuneration, of an officer or servant of the
Board during the pendency of disciplinary
proceedings;
(iii) the disciplinary rules made under this Act shall

create such disciplinary offences and provide for
such disciplinary punishments as the Board may
deem appropriate, and the punishments so provided
may extend to dismissal or reduction in rank;
(iv) the disciplinary rules made under this Act may, in

prescribing the procedure for disciplinary
proceedings, provide for an opportunity for
representations to be made in certain circumstances
by the person against whom the disciplinary
proceedings are taken before a decision is arrived at
by the disciplinary authority on the disciplinary
charge laid against such person;
(n) to prescribe for anything which relates to investment

under Part IIIA including the procedures for investment;
(na) to prescribe for any matter relating to the transfer of credit

under Part VA including the withdrawal for the
transferred credit;
(o) (Deleted by Act A1504);
(p) to prescribe anything which may be prescribed by the

Board under this Act.
Powers of Minister to amend the Schedules
74. The Minister may, by order notified in the Gazette, amend, add to
or vary any of the Schedules to this Act.
PART IX
REPEAL AND TRANSITIONAL PROVISIONS
Repeal of the Employees Provident Fund Act 1951
75. On the appointed day—
(a) the Employees Provident Fund Act 1951 [Act 272] (in
this Part referred to as “the repealed Act”) shall cease to
have effect;
(b) the Employees Provident Fund Board (in this Part

referred to as “the EPF Board”) being a body corporate
established under the repealed Act shall likewise cease to
exist:
Provided that the members of the EPF Board who

immediately before the appointed day were appointed as
members of the EPF Board shall on that day be members
of the Board and shall be subject to all the provisions of
this Act relating to such members and shall be deemed to
have been appointed under this Act.
Continuance of laws, etc.
76. (1) Subject to the provisions of this Act, all written laws, orders,
regulations and rules affecting or for the protection of the EPF Board
and in force immediately before the appointed day shall, until amended
or revoked by the authority having power so to do, continue in force
on and after the appointed day and be construed as if this Act has not
been passed:
Provided that any references therein to the EPF Board unless the
context otherwise requires shall be construed as references to the
Board, and expressions importing such a reference shall be construed
accordingly.
(2) All orders, directions, appointments, notifications, regulations

and rules made under the provisions of the repealed Act and in force
immediately before the appointed day shall, insofar as they are not
inconsistent with the provisions of this Act, be deemed to have been
made under this Act and shall continue in force until other provisions
shall be made under this Act or until the date upon which they expire.
Transfer of powers, rights, liabilities and duties
77. Subject to the provisions of this Act, all powers, rights, privileges,
duties, liabilities or obligations which immediately before the
appointed day were those of the EPF Board shall as from that day
devolve on the Board.
Transfer of property
78. (1) Subject to the provisions of this Act, all lands immediately
before the appointed day vested in the EPF Board shall, on that day,
vest in the Board.
(2) Subject to the provisions of this Act and to any direction of the
Minister, all property and assets other than land which immediately
before the appointed day were vested in the EPF Board or in any person
on behalf of the EPF Board shall on that day vest in the Board.
Existing contracts
79. Subject to the provisions of this Act, all deeds, bonds, agreements,
instruments and working arrangements subsisting immediately before
the appointed day and affecting any of the property transferred under
section 78 shall be of full force and effect against or in favour of the
Board and enforceable as fully and effectually as if, instead of the EPF
Board, or any person acting on behalf of the EPF Board, the Board had
been named therein or had been a party thereto.
Continuance of criminal and civil proceedings
80. (1) Subject to the provisions of this Act, neither the repeal of the
repealed Act nor anything contained in this Act shall affect any
person’s liability to be prosecuted or punished for offences committed

under the repealed Act before the appointed day, or any proceedings
brought or sentence imposed before that day in respect of such offence.
(2) Subject to the provisions of this Act, any proceedings (whether

civil or criminal) or cause of action pending or existing immediately
before the appointed day by or against the EPF Board or any person
acting on behalf of the EPF Board may be continued or instituted by
or against the Board as it might have been by or against the EPF Board
or such person as if this Act had not been passed.
(3) Any appeal brought or any leave to appeal applied on or after

the appointed day against a decision given in any legal proceedings
before that day may be brought by or against the Board as it might have
been brought by or against the EPF Board as if this Act had not been
passed.
Transfer of Fund
81. Subject to the provisions of this Act, all moneys standing in, and
due to be paid to, the Fund set up under section 4 of the repealed Act
shall on the appointed day be transferred to the Fund.
Continuance of officers and servants
82. Every person who immediately before the appointed day was
employed as an officer or servant of the EPF Board shall on that day
be deemed to be employed as such officer or servant, as the case may
be, of the Board upon the same terms and conditions of service as those
obtaining immediately before the appointed day.
Pending disciplinary proceedings
83. All disciplinary proceedings which, immediately before the

appointed day, were pending against any officer or servant of the EPF
Board on or after that date, may be continued against the officer or
servant by the appropriate authority of the Board established by this Act.
Transfer of member of the Fund
84. Every employee who immediately before the appointed day was
a member of the Fund set up under section 4 of the repealed Act shall
on that date be a member of the Fund and subject to all the provisions
of this Act relating to the member of the Fund.
Transfer of registration of employers
85. Every employer registered under the provisions of the repealed

Act or the rules made thereunder shall be deemed to have been
registered under this Act.
Prevention of anomalies
86. (1) If any difficulty arises with respect to the foregoing

transitional provisions of this Act the Minister may, by order, make
such modifications in those provisions as may appear to him necessary
for preventing anomalies:
Provided that the Minister shall not exercise the powers conferred by
this section after the expiration of two years from the appointed day.
(2) In this section, “modifications” includes amendments,

additions, deletions, substitutions, adaptations, variations, alterations
and non-application of any provision of this Part.
FIRST SCHEDULE
[Section 2]
PERSONS WHO ARE NOT EMPLOYEES
(1) All nomadic aborigines unless in any particular case the Director General
for Orang Asli Affairs otherwise recommends.
(2) Domestic servants as defined in section 3 of the Workmen’s Compensation

Act 1952 [Act 273], except when employed—
(a) by any employer specified in the Second Schedule to this Act;
(b) by any society registered or required to be registered under any written

law for the time being in force relating to the registration of societies or
co-operative societies;
(c) in any business registered or licensed or required to be registered or

licensed under the Registration of Businesses Act 1956 [Act 197], the
Trades Licensing Ordinance of Sabah [Sabah Cap. 144], the Businesses,
Professions and Trades Licensing Ordinance of Sarawak [Sarawak Cap.
33] or the Businesses Names Ordinance of Sarawak [Sarawak Cap. 64],
as the case may be; or
(d) by any corporation incorporated under any written law.
(3) Domestic servants as defined aforesaid (other than those excepted under
paragraph (2)) who have not, in respect of any employment in which they are then
engaged, given to the Board and their employers one month’s notice in the prescribed
form of their intention to be members of the Fund.
(4) Outworkers as defined in section 3 of the Workmen’s Compensation Act

1952, except when employed by any employer specified in the Second Schedule.
(5) Any person detained in any prison, Henry Gurney School, approved school,
place of detention, mental hospital, rehabilitation centre having the same meaning in
the Drug Dependants (Treatment and Rehabilitation) Act 1983 [Act 283], or leper
settlement.
(6) Any person who is employed and whose country of domicile is outside
Malaysia and who enters and remains temporarily under the authority of any pass
issued under the provisions of any written law relating to immigration and who has
not given to the Board and his employer one month’s notice in the prescribed form
of his intention to be a member of the Fund.
Malaysia and who is in accordance with his terms and conditions of service
participates in a provident fund or other similar scheme established or administered

outside Malaysia.
Malaysia and who has obtained prior written approval from the Board to participate
in accordance with his terms and conditions of service in a provident fund or other
scheme established or administered in Malaysia.
(9) Any person who is a Member of the Administration as defined under Article
160 of the Federal Constitution.
(10) – (12) (Deleted by Act A1190).
(13) Any person who has attained the age of seventy-five years.
SECOND SCHEDULE
[Section 2]
DEFINITION OF “EMPLOYER”
(1) Public Utilities Board of Singapore.
(2) Any Embassy, High Commission, Consulate or any other government and
any other such office or department as the Minister may, from time to time by
notification in the Gazette, specify for the purposes of this paragraph (in relation to
employment in Malaysia in a civil capacity, under a contract of service or under any
arrangement entered into in Malaysia or in the Republic of Singapore, not being
employment in any established capacity conferring benefits under any law relating
to superannuation or pensions)
THIRD SCHEDULE
[Sections 43 and 44A]
RATE OF MONTHLY CONTRIBUTIONS
PART A
1. The rate of monthly contributions specified in this Part shall apply to the
following employees until the employees attain the age of sixty years:
(a) employees who are Malaysian citizens;
(b) employees who are not Malaysian citizens but are permanent residents in
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998.
AMOUNT OF WAGES RATE OF CONTRIBUTION

FOR THE MONTH FOR THE MONTH
By the By the Total

Employer Employee Contribution
RM RM RM RM RM
From 0.01 to 10.00 NIL NIL NIL
From 10.01 to 20.00 3.00 2.00 5.00
From 20.01 to 40.00 6.00 3.00 9.00
From 40.01 to 60.00 8.00 5.00 13.00
From 60.01 to 80.00 11.00 6.00 17.00
From 80.01 to 100.00 13.00 7.00 20.00
From 100.01 to 120.00 16.00 9.00 25.00
From 120.01 to 140.00 19.00 10.00 29.00
From 140.01 to 160.00 21.00 12.00 33.00
From 160.01 to 180.00 24.00 13.00 37.00
From 180.01 to 200.00 26.00 14.00 40.00
From 200.01 to 220.00 29.00 16.00 45.00


By the By the Total

RM RM RM RM RM
From 220.01 to 240.00 32.00 17.00 49.00
From 240.01 to 260.00 34.00 19.00 53.00
From 260.01 to 280.00 37.00 20.00 57.00
From 280.01 to 300.00 39.00 21.00 60.00
From 300.01 to 320.00 42.00 23.00 65.00
From 320.01 to 340.00 45.00 24.00 69.00
From 340.01 to 360.00 47.00 26.00 73.00
From 360.01 to 380.00 50.00 27.00 77.00
From 380.01 to 400.00 52.00 28.00 80.00
From 400.01 to 420.00 55.00 30.00 85.00
From 420.01 to 440.00 58.00 31.00 89.00
From 440.01 to 460.00 60.00 33.00 93.00
From 460.01 to 480.00 63.00 34.00 97.00
From 480.01 to 500.00 65.00 35.00 100.00
From 500.01 to 520.00 68.00 37.00 105.00
From 520.01 to 540.00 71.00 38.00 109.00
From 540.01 to 560.00 73.00 40.00 113.00
From 560.01 to 580.00 76.00 41.00 117.00
From 580.01 to 600.00 78.00 42.00 120.00
From 600.01 to 620.00 81.00 44.00 125.00
From 620.01 to 640.00 84.00 45.00 129.00
From 640.01 to 660.00 86.00 47.00 133.00
From 660.01 to 680.00 89.00 48.00 137.00
From 680.01 to 700.00 91.00 49.00 140.00


By the By the Total

RM RM RM RM RM
From 700.01 to 720.00 94.00 51.00 145.00
From 720.01 to 740.00 97.00 52.00 149.00
From 740.01 to 760.00 99.00 54.00 153.00
From 760.01 to 780.00 102.00 55.00 157.00
From 780.01 to 800.00 104.00 56.00 160.00
From 800.01 to 820.00 107.00 58.00 165.00
From 820.01 to 840.00 110.00 59.00 169.00
From 840.01 to 860.00 112.00 61.00 173.00
From 860.01 to 880.00 115.00 62.00 177.00
From 880.01 to 900.00 117.00 63.00 180.00
From 900.01 to 920.00 120.00 65.00 185.00
From 920.01 to 940.00 123.00 66.00 189.00
From 940.01 to 960.00 125.00 68.00 193.00
From 960.01 to 980.00 128.00 69.00 197.00
From 980.01 to 1,000.00 130.00 70.00 200.00
From 1,000.01 to 1,020.00 133.00 72.00 205.00
From 1,020.01 to 1,040.00 136.00 73.00 209.00
From 1,040.01 to 1,060.00 138.00 75.00 213.00
From 1,060.01 to 1,080.00 141.00 76.00 217.00
From 1,080.01 to 1,100.00 143.00 77.00 220.00
From 1,100.01 to 1,120.00 146.00 79.00 225.00
From 1,120.01 to 1,140.00 149.00 80.00 229.00
From 1,140.01 to 1,160.00 151.00 82.00 233.00
From 1,160.01 to 1,180.00 154.00 83.00 237.00


By the By the Total

RM RM RM RM RM
From 1,180.01 to 1,200.00 156.00 84.00 240.00
From 1,200.01 to 1,220.00 159.00 86.00 245.00
From 1,220.01 to 1,240.00 162.00 87.00 249.00
From 1,240.01 to 1,260.00 164.00 89.00 253.00
From 1,260.01 to 1,280.00 167.00 90.00 257.00
From 1,280.01 to 1,300.00 169.00 91.00 260.00
From 1,300.01 to 1,320.00 172.00 93.00 265.00
From 1,320.01 to 1,340.00 175.00 94.00 269.00
From 1,340.01 to 1,360.00 177.00 96.00 273.00
From 1,360.01 to 1,380.00 180.00 97.00 277.00
From 1,380.01 to 1,400.00 182.00 98.00 280.00
From 1,400.01 to 1,420.00 185.00 100.00 285.00
From 1,420.01 to 1,440.00 188.00 101.00 289.00
From 1,440.01 to 1,460.00 190.00 103.00 293.00
From 1,460.01 to 1,480.00 193.00 104.00 297.00
From 1,480.01 to 1,500.00 195.00 105.00 300.00
From 1,500.01 to 1,520.00 198.00 107.00 305.00
From 1,520.01 to 1,540.00 201.00 108.00 309.00
From 1,540.01 to 1,560.00 203.00 110.00 313.00
From 1,560.01 to 1,580.00 206.00 111.00 317.00
From 1,580.01 to 1,600.00 208.00 112.00 320.00
From 1,600.01 to 1,620.00 211.00 114.00 325.00
From 1,620.01 to 1,640.00 214.00 115.00 329.00
From 1,640.01 to 1,660.00 216.00 117.00 333.00


By the By the Total

RM RM RM RM RM
From 1,660.01 to 1,680.00 219.00 118.00 337.00
From 1,680.01 to 1,700.00 221.00 119.00 340.00
From 1,700.01 to 1,720.00 224.00 121.00 345.00
From 1,720.01 to 1,740.00 227.00 122.00 349.00
From 1,740.01 to 1,760.00 229.00 124.00 353.00
From 1,760.01 to 1,780.00 232.00 125.00 357.00
From 1,780.01 to 1,800.00 234.00 126.00 360.00
From 1,800.01 to 1,820.00 237.00 128.00 365.00
From 1,820.01 to 1,840.00 240.00 129.00 369.00
From 1,840.01 to 1,860.00 242.00 131.00 373.00
From 1,860.01 to 1,880.00 245.00 132.00 377.00
From 1,880.01 to 1,900.00 247.00 133.00 380.00
From 1,900.01 to 1,920.00 250.00 135.00 385.00
From 1,920.01 to 1,940.00 253.00 136.00 389.00
From 1,940.01 to 1,960.00 255.00 138.00 393.00
From 1,960.01 to 1,980.00 258.00 139.00 397.00
From 1,980.01 to 2,000.00 260.00 140.00 400.00
From 2,000.01 to 2,020.00 263.00 142.00 405.00
From 2,020.01 to 2,040.00 266.00 143.00 409.00
From 2,040.01 to 2,060.00 268.00 145.00 413.00
From 2,060.01 to 2,080.00 271.00 146.00 417.00
From 2,080.01 to 2,100.00 273.00 147.00 420.00
From 2,100.01 to 2,120.00 276.00 149.00 425.00
From 2,120.01 to 2,140.00 279.00 150.00 429.00


By the By the Total

RM RM RM RM RM
From 2,140.01 to 2,160.00 281.00 152.00 433.00
From 2,160.01 to 2,180.00 284.00 153.00 437.00
From 2,180.01 to 2,200.00 286.00 154.00 440.00
From 2,200.01 to 2,220.00 289.00 156.00 445.00
From 2,220.01 to 2,240.00 292.00 157.00 449.00
From 2,240.01 to 2,260.00 294.00 159.00 453.00
From 2,260.01 to 2,280.00 297.00 160.00 457.00
From 2,280.01 to 2,300.00 299.00 161.00 460.00
From 2,300.01 to 2,320.00 302.00 163.00 465.00
From 2,320.01 to 2,340.00 305.00 164.00 469.00
From 2,340.01 to 2,360.00 307.00 166.00 473.00
From 2,360.01 to 2,380.00 310.00 167.00 477.00
From 2,380.01 to 2,400.00 312.00 168.00 480.00
From 2,400.01 to 2,420.00 315.00 170.00 485.00
From 2,420.01 to 2,440.00 318.00 171.00 489.00
From 2,440.01 to 2,460.00 320.00 173.00 493.00
From 2,460.01 to 2,480.00 323.00 174.00 497.00
From 2,480.01 to 2,500.00 325.00 175.00 500.00
From 2,500.01 to 2,520.00 328.00 177.00 505.00
From 2,520.01 to 2,540.00 331.00 178.00 509.00
From 2,540.01 to 2,560.00 333.00 180.00 513.00
From 2,560.01 to 2,580.00 336.00 181.00 517.00
From 2,580.01 to 2,600.00 338.00 182.00 520.00
From 2,600.01 to 2,620.00 341.00 184.00 525.00


By the By the Total

RM RM RM RM RM
From 2,620.01 to 2,640.00 344.00 185.00 529.00
From 2,640.01 to 2,660.00 346.00 187.00 533.00
From 2,660.01 to 2,680.00 349.00 188.00 537.00
From 2,680.01 to 2,700.00 351.00 189.00 540.00
From 2,700.01 to 2,720.00 354.00 191.00 545.00
From 2,720.01 to 2,740.00 357.00 192.00 549.00
From 2,740.01 to 2,760.00 359.00 194.00 553.00
From 2,760.01 to 2,780.00 362.00 195.00 557.00
From 2,780.01 to 2,800.00 364.00 196.00 560.00
From 2,800.01 to 2,820.00 367.00 198.00 565.00
From 2,820.01 to 2,840.00 370.00 199.00 569.00
From 2,840.01 to 2,860.00 372.00 201.00 573.00
From 2,860.01 to 2,880.00 375.00 202.00 577.00
From 2,880.01 to 2,900.00 377.00 203.00 580.00
From 2,900.01 to 2,920.00 380.00 205.00 585.00
From 2,920.01 to 2,940.00 383.00 206.00 589.00
From 2,940.01 to 2,960.00 385.00 208.00 593.00
From 2,960.01 to 2,980.00 388.00 209.00 597.00
From 2,980.01 to 3,000.00 390.00 210.00 600.00
From 3,000.01 to 3,020.00 393.00 212.00 605.00
From 3,020.01 to 3,040.00 396.00 213.00 609.00
From 3,040.01 to 3,060.00 398.00 215.00 613.00
From 3,060.01 to 3,080.00 401.00 216.00 617.00
From 3,080.01 to 3,100.00 403.00 217.00 620.00


By the By the Total

RM RM RM RM RM
From 3,100.01 to 3,120.00 406.00 219.00 625.00
From 3,120.01 to 3,140.00 409.00 220.00 629.00
From 3,140.01 to 3,160.00 411.00 222.00 633.00
From 3,160.01 to 3,180.00 414.00 223.00 637.00
From 3,180.01 to 3,200.00 416.00 224.00 640.00
From 3,200.01 to 3,220.00 419.00 226.00 645.00
From 3,220.01 to 3,240.00 422.00 227.00 649.00
From 3,240.01 to 3,260.00 424.00 229.00 653.00
From 3,260.01 to 3,280.00 427.00 230.00 657.00
From 3,280.01 to 3,300.00 429.00 231.00 660.00
From 3,300.01 to 3,320.00 432.00 233.00 665.00
From 3,320.01 to 3,340.00 435.00 234.00 669.00
From 3,340.01 to 3,360.00 437.00 236.00 673.00
From 3,360.01 to 3,380.00 440.00 237.00 677.00
From 3,380.01 to 3,400.00 442.00 238.00 680.00
From 3,400.01 to 3,420.00 445.00 240.00 685.00
From 3,420.01 to 3,440.00 448.00 241.00 689.00
From 3,440.01 to 3,460.00 450.00 243.00 693.00
From 3,460.01 to 3,480.00 453.00 244.00 697.00
From 3,480.01 to 3,500.00 455.00 245.00 700.00
From 3,500.01 to 3,520.00 458.00 247.00 705.00
From 3,520.01 to 3,540.00 461.00 248.00 709.00
From 3,540.01 to 3,560.00 463.00 250.00 713.00
From 3,560.01 to 3,580.00 466.00 251.00 717.00


By the By the Total

RM RM RM RM RM
From 3,580.01 to 3,600.00 468.00 252.00 720.00
From 3,600.01 to 3,620.00 471.00 254.00 725.00
From 3,620.01 to 3,640.00 474.00 255.00 729.00
From 3,640.01 to 3,660.00 476.00 257.00 733.00
From 3,660.01 to 3,680.00 479.00 258.00 737.00
From 3,680.01 to 3,700.00 481.00 259.00 740.00
From 3,700.01 to 3,720.00 484.00 261.00 745.00
From 3,720.01 to 3,740.00 487.00 262.00 749.00
From 3,740.01 to 3,760.00 489.00 264.00 753.00
From 3,760.01 to 3,780.00 492.00 265.00 757.00
From 3,780.01 to 3,800.00 494.00 266.00 760.00
From 3,800.01 to 3,820.00 497.00 268.00 765.00
From 3,820.01 to 3,840.00 500.00 269.00 769.00
From 3,840.01 to 3,860.00 502.00 271.00 773.00
From 3,860.01 to 3,880.00 505.00 272.00 777.00
From 3,880.01 to 3,900.00 507.00 273.00 780.00
From 3,900.01 to 3,920.00 510.00 275.00 785.00
From 3,920.01 to 3,940.00 513.00 276.00 789.00
From 3,940.01 to 3,960.00 515.00 278.00 793.00
From 3,960.01 to 3,980.00 518.00 279.00 797.00
From 3,980.01 to 4,000.00 520.00 280.00 800.00
From 4,000.01 to 4,020.00 523.00 282.00 805.00
From 4,020.01 to 4,040.00 526.00 283.00 809.00
From 4,040.01 to 4,060.00 528.00 285.00 813.00


By the By the Total

RM RM RM RM RM
From 4,060.01 to 4,080.00 531.00 286.00 817.00
From 4,080.01 to 4,100.00 533.00 287.00 820.00
From 4,100.01 to 4,120.00 536.00 289.00 825.00
From 4,120.01 to 4,140.00 539.00 290.00 829.00
From 4,140.01 to 4,160.00 541.00 292.00 833.00
From 4,160.01 to 4,180.00 544.00 293.00 837.00
From 4,180.01 to 4,200.00 546.00 294.00 840.00
From 4,200.01 to 4,220.00 549.00 296.00 845.00
From 4,220.01 to 4,240.00 552.00 297.00 849.00
From 4,240.01 to 4,260.00 554.00 299.00 853.00
From 4,260.01 to 4,280.00 557.00 300.00 857.00
From 4,280.01 to 4,300.00 559.00 301.00 860.00
From 4,300.01 to 4,320.00 562.00 303.00 865.00
From 4,320.01 to 4,340.00 565.00 304.00 869.00
From 4,340.01 to 4,360.00 567.00 306.00 873.00
From 4,360.01 to 4,380.00 570.00 307.00 877.00
From 4,380.01 to 4,400.00 572.00 308.00 880.00
From 4,400.01 to 4,420.00 575.00 310.00 885.00
From 4,420.01 to 4,440.00 578.00 311.00 889.00
From 4,440.01 to 4,460.00 580.00 313.00 893.00
From 4,460.01 to 4,480.00 583.00 314.00 897.00
From 4,480.01 to 4,500.00 585.00 315.00 900.00
From 4,500.01 to 4,520.00 588.00 317.00 905.00
From 4,520.01 to 4,540.00 591.00 318.00 909.00


By the By the Total

RM RM RM RM RM
From 4,540.01 to 4,560.00 593.00 320.00 913.00
From 4,560.01 to 4,580.00 596.00 321.00 917.00
From 4,580.01 to 4,600.00 598.00 322.00 920.00
From 4,600.01 to 4,620.00 601.00 324.00 925.00
From 4,620.01 to 4,640.00 604.00 325.00 929.00
From 4,640.01 to 4,660.00 606.00 327.00 933.00
From 4,660.01 to 4,680.00 609.00 328.00 937.00
From 4,680.01 to 4,700.00 611.00 329.00 940.00
From 4,700.01 to 4,720.00 614.00 331.00 945.00
From 4,720.01 to 4,740.00 617.00 332.00 949.00
From 4,740.01 to 4,760.00 619.00 334.00 953.00
From 4,760.01 to 4,780.00 622.00 335.00 957.00
From 4,780.01 to 4,800.00 624.00 336.00 960.00
From 4,800.01 to 4,820.00 627.00 338.00 965.00
From 4,820.01 to 4,840.00 630.00 339.00 969.00
From 4,840.01 to 4,860.00 632.00 341.00 973.00
From 4,860.01 to 4,880.00 635.00 342.00 977.00
From 4,880.01 to 4,900.00 637.00 343.00 980.00
From 4,900.01 to 4,920.00 640.00 345.00 985.00
From 4,920.01 to 4,940.00 643.00 346.00 989.00
From 4,940.01 to 4,960.00 645.00 348.00 993.00
From 4,960.01 to 4,980.00 648.00 349.00 997.00
From 4,980.01 to 5,000.00 650.00 350.00 1,000.00

(Note: Where the employer pays bonus to an employee who receives monthly wages
of RM5,000.00 and below, and upon receiving the said bonus renders the wages
received for that month to exceed RM5,000.00, the employer’s contribution shall be
calculated at the rate of 13% of the amount of wages for the month. The total
contribution which includes cents shall be rounded to the next ringgit.)

By the By the Total

RM RM RM RM RM
From 5,000.01 to 5,100.00 612.00 357.00 969.00
From 5,100.01 to 5,200.00 624.00 364.00 988.00
From 5,200.01 to 5,300.00 636.00 371.00 1,007.00
From 5,300.01 to 5,400.00 648.00 378.00 1,026.00
From 5,400.01 to 5,500.00 660.00 385.00 1,045.00
From 5,500.01 to 5,600.00 672.00 392.00 1,064.00
From 5,600.01 to 5,700.00 684.00 399.00 1,083.00
From 5,700.01 to 5,800.00 696.00 406.00 1,102.00
From 5,800.01 to 5,900.00 708.00 413.00 1,121.00
From 5,900.01 to 6,000.00 720.00 420.00 1,140.00
From 6,000.01 to 6,100.00 732.00 427.00 1,159.00
From 6,100.01 to 6,200.00 744.00 434.00 1,178.00
From 6,200.01 to 6,300.00 756.00 441.00 1,197.00
From 6,300.01 to 6,400.00 768.00 448.00 1,216.00
From 6,400.01 to 6,500.00 780.00 455.00 1,235.00
From 6,500.01 to 6,600.00 792.00 462.00 1,254.00
From 6,600.01 to 6,700.00 804.00 469.00 1,273.00
From 6,700.01 to 6,800.00 816.00 476.00 1,292.00
From 6,800.01 to 6,900.00 828.00 483.00 1,311.00
From 6,900.01 to 7,000.00 840.00 490.00 1,330.00


By the By the Total

RM RM RM RM RM
From 7,000.01 to 7,100.00 852.00 497.00 1,349.00
From 7,100.01 to 7,200.00 864.00 504.00 1,368.00
From 7,200.01 to 7,300.00 876.00 511.00 1,387.00
From 7,300.01 to 7,400.00 888.00 518.00 1,406.00
From 7,400.01 to 7,500.00 900.00 525.00 1,425.00
From 7,500.01 to 7,600.00 912.00 532.00 1,444.00
From 7,600.01 to 7,700.00 924.00 539.00 1,463.00
From 7,700.01 to 7,800.00 936.00 546.00 1,482.00
From 7,800.01 to 7,900.00 948.00 553.00 1,501.00
From 7,900.01 to 8,000.00 960.00 560.00 1,520.00
From 8,000.01 to 8,100.00 972.00 567.00 1,539.00
From 8,100.01 to 8,200.00 984.00 574.00 1,558.00
From 8,200.01 to 8,300.00 996.00 581.00 1,577.00
From 8,300.01 to 8,400.00 1,008.00 588.00 1,596.00
From 8,400.01 to 8,500.00 1,020.00 595.00 1,615.00
From 8,500.01 to 8,600.00 1,032.00 602.00 1,634.00
From 8,600.01 to 8,700.00 1,044.00 609.00 1,653.00
From 8,700.01 to 8,800.00 1,056.00 616.00 1,672.00
From 8,800.01 to 8,900.00 1,068.00 623.00 1,691.00
From 8,900.01 to 9,000.00 1,080.00 630.00 1,710.00
From 9,000.01 to 9,100.00 1,092.00 637.00 1,729.00
From 9,100.01 to 9,200.00 1,104.00 644.00 1,748.00
From 9,200.01 to 9,300.00 1,116.00 651.00 1,767.00
From 9,300.01 to 9,400.00 1,128.00 658.00 1,786.00


By the By the Total

RM RM RM RM RM
From 9,400.01 to 9,500.00 1,140.00 665.00 1,805.00
From 9,500.01 to 9,600.00 1,152.00 672.00 1,824.00
From 9,600.01 to 9,700.00 1,164.00 679.00 1,843.00
From 9,700.01 to 9,800.00 1,176.00 686.00 1,862.00
From 9,800.01 to 9,900.00 1,188.00 693.00 1,881.00
From 9,900.01 to 10,000.00 1,200.00 700.00 1,900.00
From 10,000.01 to 10,100.00 1,212.00 707.00 1,919.00
From 10,100.01 to 10,200.00 1,224.00 714.00 1,938.00
From 10,200.01 to 10,300.00 1,236.00 721.00 1,957.00
From 10,300.01 to 10,400.00 1,248.00 728.00 1,976.00
From 10,400.01 to 10,500.00 1,260.00 735.00 1,995.00
From 10,500.01 to 10,600.00 1,272.00 742.00 2,014.00
From 10,600.01 to 10,700.00 1,284.00 749.00 2,033.00
From 10,700.01 to 10,800.00 1,296.00 756.00 2,052.00
From 10,800.01 to 10,900.00 1,308.00 763.00 2,071.00
From 10,900.01 to 11,000.00 1,320.00 770.00 2,090.00
From 11,000.01 to 11,100.00 1,332.00 777.00 2,109.00
From 11,100.01 to 11,200.00 1,344.00 784.00 2,128.00
From 11,200.01 to 11,300.00 1,356.00 791.00 2,147.00
From 11,300.01 to 11,400.00 1,368.00 798.00 2,166.00
From 11,400.01 to 11,500.00 1,380.00 805.00 2,185.00
From 11,500.01 to 11,600.00 1,392.00 812.00 2,204.00
From 11,600.01 to 11,700.00 1,404.00 819.00 2,223.00
From 11,700.01 to 11,800.00 1,416.00 826.00 2,242.00


By the By the Total

RM RM RM RM RM
From 11,800.01 to 11,900.00 1,428.00 833.00 2,261.00
From 11,900.01 to 12,000.00 1,440.00 840.00 2,280.00
From 12,000.01 to 12,100.00 1,452.00 847.00 2,299.00
From 12,100.01 to 12,200.00 1,464.00 854.00 2,318.00
From 12,200.01 to 12,300.00 1,476.00 861.00 2,337.00
From 12,300.01 to 12,400.00 1,488.00 868.00 2,356.00
From 12,400.01 to 12,500.00 1,500.00 875.00 2,375.00
From 12,500.01 to 12,600.00 1,512.00 882.00 2,394.00
From 12,600.01 to 12,700.00 1,524.00 889.00 2,413.00
From 12,700.01 to 12,800.00 1,536.00 896.00 2,432.00
From 12,800.01 to 12,900.00 1,548.00 903.00 2,451.00
From 12,900.01 to 13,000.00 1,560.00 910.00 2,470.00
From 13,000.01 to 13,100.00 1,572.00 917.00 2,489.00
From 13,100.01 to 13,200.00 1,584.00 924.00 2,508.00
From 13,200.01 to 13,300.00 1,596.00 931.00 2,527.00
From 13,300.01 to 13,400.00 1,608.00 938.00 2,546.00
From 13,400.01 to 13,500.00 1,620.00 945.00 2,565.00
From 13,500.01 to 13,600.00 1,632.00 952.00 2,584.00
From 13,600.01 to 13,700.00 1,644.00 959.00 2,603.00
From 13,700.01 to 13,800.00 1,656.00 966.00 2,622.00
From 13,800.01 to 13,900.00 1,668.00 973.00 2,641.00
From 13,900.01 to 14,000.00 1,680.00 980.00 2,660.00


By the By the Total

RM RM RM RM RM
From 14,000.01 to 14,100.00 1,692.00 987.00 2,679.00
From 14,100.01 to 14,200.00 1,704.00 994.00 2,698.00
From 14,200.01 to 14,300.00 1,716.00 1,001.00 2,717.00
From 14,300.01 to 14,400.00 1,728.00 1,008.00 2,736.00
From 14,400.01 to 14,500.00 1,740.00 1,015.00 2,755.00
From 14,500.01 to 14,600.00 1,752.00 1,022.00 2,774.00
From 14,600.01 to 14,700.00 1,764.00 1,029.00 2,793.00
From 14,700.01 to 14,800.00 1,776.00 1,036.00 2,812.00
From 14,800.01 to 14,900.00 1,788.00 1,043.00 2,831.00
From 14,900.01 to 15,000.00 1,800.00 1,050.00 2,850.00
From 15,000.01 to 15,100.00 1,812.00 1,057.00 2,869.00
From 15,100.01 to 15,200.00 1,824.00 1,064.00 2,888.00
From 15,200.01 to 15,300.00 1,836.00 1,071.00 2,907.00
From 15,300.01 to 15,400.00 1,848.00 1,078.00 2,926.00
From 15,400.01 to 15,500.00 1,860.00 1,085.00 2,945.00
From 15,500.01 to 15,600.00 1,872.00 1,092.00 2,964.00
From 15,600.01 to 15,700.00 1,884.00 1,099.00 2,983.00
From 15,700.01 to 15,800.00 1,896.00 1,106.00 3,002.00
From 15,800.01 to 15,900.00 1,908.00 1,113.00 3,021.00
From 15,900.01 to 16,000.00 1,920.00 1,120.00 3,040.00
From 16,000.01 to 16,100.00 1,932.00 1,127.00 3,059.00
From 16,100.01 to 16,200.00 1,944.00 1,134.00 3,078.00


By the By the Total

RM RM RM RM RM
From 16,200.01 to 16,300.00 1,956.00 1,141.00 3,097.00
From 16,300.01 to 16,400.00 1,968.00 1,148.00 3,116.00
From 16,400.01 to 16,500.00 1,980.00 1,155.00 3,135.00
From 16,500.01 to 16,600.00 1,992.00 1,162.00 3,154.00
From 16,600.01 to 16,700.00 2,004.00 1,169.00 3,173.00
From 16,700.01 to 16,800.00 2,016.00 1,176.00 3,192.00
From 16,800.01 to 16,900.00 2,028.00 1,183.00 3,211.00
From 16,900.01 to 17,000.00 2,040.00 1,190.00 3,230.00
From 17,000.01 to 17,100.00 2,052.00 1,197.00 3,249.00
From 17,100.01 to 17,200.00 2,064.00 1,204.00 3,268.00
From 17,200.01 to 17,300.00 2,076.00 1,211.00 3,287.00
From 17,300.01 to 17,400.00 2,088.00 1,218.00 3,306.00
From 17,400.01 to 17,500.00 2,100.00 1,225.00 3,325.00
From 17,500.01 to 17,600.00 2,112.00 1,232.00 3,344.00
From 17,600.01 to 17,700.00 2,124.00 1,239.00 3,363.00
From 17,700.01 to 17,800.00 2,136.00 1,246.00 3,382.00
From 17,800.01 to 17,900.00 2,148.00 1,253.00 3,401.00
From 17,900.01 to 18,000.00 2,160.00 1,260.00 3,420.00
From 18,000.01 to 18,100.00 2,172.00 1,267.00 3,439.00
From 18,100.01 to 18,200.00 2,184.00 1,274.00 3,458.00
From 18,200.01 to 18,300.00 2,196.00 1,281.00 3,477.00
From 18,300.01 to 18,400.00 2,208.00 1,288.00 3,496.00
From 18,400.01 to 18,500.00 2,220.00 1,295.00 3,515.00
From 18,500.01 to 18,600.00 2,232.00 1,302.00 3,534.00


By the By the Total

RM RM RM RM RM
From 18,600.01 to 18,700.00 2,244.00 1,309.00 3,553.00
From 18,700.01 to 18,800.00 2,256.00 1,316.00 3,572.00
From 18,800.01 to 18,900.00 2,268.00 1,323.00 3,591.00
From 18,900.01 to 19,000.00 2,280.00 1,330.00 3,610.00
From 19,000.01 to 19,100.00 2,292.00 1,337.00 3,629.00
From 19,100.01 to 19,200.00 2,304.00 1,344.00 3,648.00
From 19,200.01 to 19,300.00 2,316.00 1,351.00 3,667.00
From 19,300.01 to 19,400.00 2,328.00 1,358.00 3,686.00
From 19,400.01 to 19,500.00 2,340.00 1,365.00 3,705.00
From 19,500.01 to 19,600.00 2,352.00 1,372.00 3,724.00
From 19,600.01 to 19,700.00 2,364.00 1,379.00 3,743.00
From 19,700.01 to 19,800.00 2,376.00 1,386.00 3,762.00
From 19,800.01 to 19,900.00 2,388.00 1,393.00 3,781.00
From 19,900.01 to 20,000.00 2,400.00 1,400.00 3,800.00
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 7% of the amount of wages for the month,
and the contribution by the employer shall be calculated at the rate of 12% of the
amount of wages for the month. The total contribution which includes cents shall be
rounded to the next ringgit.
2. The Board may prescribe any limit on the amount of wages and contributions
for the purpose of determining any amount of contribution to be paid on the wages
for the month by each employer for each employee.
3. For the purposes of subsection 43(3) and section 44A, the amount of contribution
for the month is limited to any limit on the total contribution as prescribed by the
Board.
PART B
following employees until the employees attain the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to contribute
on or after 1 August 1998;
(b) employees who are not Malaysian citizens and have elected to contribute
under paragraph 3 of the First Schedule on or after 1 August 1998; and
(c) employees who are not Malaysian citizens and have elected to contribute
under paragraph 6 of the First Schedule on or after 1 August 2001.

By the By the Total

RM RM RM RM RM
From 0.01 To 10.00 NIL NIL NIL
From 10.01 To 20.00 5.00 2.00 7.00
From 20.01 To 40.00 5.00 3.00 8.00
From 40.01 To 60.00 5.00 5.00 10.00
From 60.01 To 80.00 5.00 6.00 11.00
From 80.01 To 100.00 5.00 7.00 12.00
From 100.01 To 120.00 5.00 9.00 14.00
From 120.01 To 140.00 5.00 10.00 15.00
From 140.01 To 160.00 5.00 12.00 17.00
From 160.01 To 180.00 5.00 13.00 18.00
From 180.01 To 200.00 5.00 14.00 19.00
From 200.01 To 220.00 5.00 16.00 21.00
From 220.01 To 240.00 5.00 17.00 22.00
From 240.01 To 260.00 5.00 19.00 24.00
From 260.01 To 280.00 5.00 20.00 25.00
From 280.01 To 300.00 5.00 21.00 26.00


By the By the Total

RM RM RM RM RM
From 300.01 To 320.00 5.00 23.00 28.00
From 320.01 To 340.00 5.00 24.00 29.00
From 340.01 To 360.00 5.00 26.00 31.00
From 360.01 To 380.00 5.00 27.00 32.00
From 380.01 To 400.00 5.00 28.00 33.00
From 400.01 To 420.00 5.00 30.00 35.00
From 420.01 To 440.00 5.00 31.00 36.00
From 440.01 To 460.00 5.00 33.00 38.00
From 460.01 To 480.00 5.00 34.00 39.00
From 480.01 To 500.00 5.00 35.00 40.00
From 500.01 To 520.00 5.00 37.00 42.00
From 520.01 To 540.00 5.00 38.00 43.00
From 540.01 To 560.00 5.00 40.00 45.00
From 560.01 To 580.00 5.00 41.00 46.00
From 580.01 To 600.00 5.00 42.00 47.00
From 600.01 To 620.00 5.00 44.00 49.00
From 620.01 to 640.00 5.00 45.00 50.00
From 640.01 to 660.00 5.00 47.00 52.00
From 660.01 to 680.00 5.00 48.00 53.00
From 680.01 to 700.00 5.00 49.00 54.00
From 700.01 to 720.00 5.00 51.00 56.00
From 720.01 to 740.00 5.00 52.00 57.00
From 740.01 to 760.00 5.00 54.00 59.00
From 760.01 to 780.00 5.00 55.00 60.00


By the By the Total

RM RM RM RM RM
From 780.01 to 800.00 5.00 56.00 61.00
From 800.01 to 820.00 5.00 58.00 63.00
From 820.01 to 840.00 5.00 59.00 64.00
From 840.01 to 860.00 5.00 61.00 66.00
From 860.01 to 880.00 5.00 62.00 67.00
From 880.01 to 900.00 5.00 63.00 68.00
From 900.01 to 920.00 5.00 65.00 70.00
From 920.01 to 940.00 5.00 66.00 71.00
From 940.01 to 960.00 5.00 68.00 73.00
From 960.01 to 980.00 5.00 69.00 74.00
From 980.01 to 1,000.00 5.00 70.00 75.00
From 1,000.01 to 1,020.00 5.00 72.00 77.00
From 1,020.01 to 1,040.00 5.00 73.00 78.00
From 1,040.01 to 1,060.00 5.00 75.00 80.00
From 1,060.01 to 1,080.00 5.00 76.00 81.00
From 1,080.01 to 1,100.00 5.00 77.00 82.00
From 1,100.01 to 1,120.00 5.00 79.00 84.00
From 1,120.01 to 1,140.00 5.00 80.00 85.00
From 1,140.01 to 1,160.00 5.00 82.00 87.00
From 1,160.01 to 1,180.00 5.00 83.00 88.00
From 1,180.01 to 1,200.00 5.00 84.00 89.00
From 1,200.01 to 1,220.00 5.00 86.00 91.00
From 1,220.01 to 1,240.00 5.00 87.00 92.00
From 1,240.01 to 1,260.00 5.00 89.00 94.00


By the By the Total

RM RM RM RM RM
From 1,260.01 to 1,280.00 5.00 90.00 95.00
From 1,280.01 to 1,300.00 5.00 91.00 96.00
From 1,300.01 to 1,320.00 5.00 93.00 98.00
From 1,320.01 to 1,340.00 5.00 94.00 99.00
From 1,340.01 to 1,360.00 5.00 96.00 101.00
From 1,360.01 to 1,380.00 5.00 97.00 102.00
From 1,380.01 to 1,400.00 5.00 98.00 103.00
From 1,400.01 to 1,420.00 5.00 100.00 105.00
From 1,420.01 to 1,440.00 5.00 101.00 106.00
From 1,440.01 to 1,460.00 5.00 103.00 108.00
From 1,460.01 to 1,480.00 5.00 104.00 109.00
From 1,480.01 to 1,500.00 5.00 105.00 110.00
From 1,500.01 to 1,520.00 5.00 107.00 112.00
From 1,520.01 to 1,540.00 5.00 108.00 113.00
From 1,540.01 to 1,560.00 5.00 110.00 115.00
From 1,560.01 to 1,580.00 5.00 111.00 116.00
From 1,580.01 to 1,600.00 5.00 112.00 117.00
From 1,600.01 to 1,620.00 5.00 114.00 119.00
From 1,620.01 to 1,640.00 5.00 115.00 120.00
From 1,640.01 to 1,660.00 5.00 117.00 122.00
From 1,660.01 to 1,680.00 5.00 118.00 123.00
From 1,680.01 to 1,700.00 5.00 119.00 124.00
From 1,700.01 to 1,720.00 5.00 121.00 126.00
From 1,720.01 to 1,740.00 5.00 122.00 127.00


By the By the Total

RM RM RM RM RM
From 1,740.01 to 1,760.00 5.00 124.00 129.00
From 1,760.01 to 1,780.00 5.00 125.00 130.00
From 1,780.01 to 1,800.00 5.00 126.00 131.00
From 1,800.01 to 1,820.00 5.00 128.00 133.00
From 1,820.01 to 1,840.00 5.00 129.00 134.00
From 1,840.01 to 1,860.00 5.00 131.00 136.00
From 1,860.01 to 1,880.00 5.00 132.00 137.00
From 1,880.01 to 1,900.00 5.00 133.00 138.00
From 1,900.01 to 1,920.00 5.00 135.00 140.00
From 1,920.01 to 1,940.00 5.00 136.00 141.00
From 1,940.01 to 1,960.00 5.00 138.00 143.00
From 1,960.01 to 1,980.00 5.00 139.00 144.00
From 1,980.01 to 2,000.00 5.00 140.00 145.00
From 2,000.01 to 2,020.00 5.00 142.00 147.00
From 2,020.01 to 2,040.00 5.00 143.00 148.00
From 2,040.01 to 2,060.00 5.00 145.00 150.00
From 2,060.01 to 2,080.00 5.00 146.00 151.00
From 2,080.01 to 2,100.00 5.00 147.00 152.00
From 2,100.01 to 2,120.00 5.00 149.00 154.00
From 2,120.01 to 2,140.00 5.00 150.00 155.00
From 2,140.01 to 2,160.00 5.00 152.00 157.00
From 2,160.01 to 2,180.00 5.00 153.00 158.00
From 2,180.01 to 2,200.00 5.00 154.00 159.00
From 2,200.01 to 2,220.00 5.00 156.00 161.00


By the By the Total

RM RM RM RM RM
From 2,220.01 to 2,240.00 5.00 157.00 162.00
From 2,240.01 to 2,260.00 5.00 159.00 164.00
From 2,260.01 to 2,280.00 5.00 160.00 165.00
From 2,280.01 to 2,300.00 5.00 161.00 166.00
From 2,300.01 to 2,320.00 5.00 163.00 168.00
From 2,320.01 to 2,340.00 5.00 164.00 169.00
From 2,340.01 to 2,360.00 5.00 166.00 171.00
From 2,360.01 to 2,380.00 5.00 167.00 172.00
From 2,380.01 to 2,400.00 5.00 168.00 173.00
From 2,400.01 to 2,420.00 5.00 170.00 175.00
From 2,420.01 to 2,440.00 5.00 171.00 176.00
From 2,440.01 to 2,460.00 5.00 173.00 178.00
From 2,460.01 to 2,480.00 5.00 174.00 179.00
From 2,480.01 to 2,500.00 5.00 175.00 180.00
From 2,500.01 to 2,520.00 5.00 177.00 182.00
From 2,520.01 to 2,540.00 5.00 178.00 183.00
From 2,540.01 to 2,560.00 5.00 180.00 185.00
From 2,560.01 to 2,580.00 5.00 181.00 186.00
From 2,580.01 to 2,600.00 5.00 182.00 187.00
From 2,600.01 to 2,620.00 5.00 184.00 189.00
From 2,620.01 to 2,640.00 5.00 185.00 190.00
From 2,640.01 to 2,660.00 5.00 187.00 192.00
From 2,660.01 to 2,680.00 5.00 188.00 193.00
From 2,680.01 to 2,700.00 5.00 189.00 194.00


By the By the Total

RM RM RM RM RM
From 2,700.01 to 2,720.00 5.00 191.00 196.00
From 2,720.01 to 2,740.00 5.00 192.00 197.00
From 2,740.01 to 2,760.00 5.00 194.00 199.00
From 2,760.01 to 2,780.00 5.00 195.00 200.00
From 2,780.01 to 2,800.00 5.00 196.00 201.00
From 2,800.01 to 2,820.00 5.00 198.00 203.00
From 2,820.01 to 2,840.00 5.00 199.00 204.00
From 2,840.01 to 2,860.00 5.00 201.00 206.00
From 2,860.01 to 2,880.00 5.00 202.00 207.00
From 2,880.01 to 2,900.00 5.00 203.00 208.00
From 2,900.01 to 2,920.00 5.00 205.00 210.00
From 2,920.01 to 2,940.00 5.00 206.00 211.00
From 2,940.01 to 2,960.00 5.00 208.00 213.00
From 2,960.01 to 2,980.00 5.00 209.00 214.00
From 2,980.01 to 3,000.00 5.00 210.00 215.00
From 3,000.01 to 3,020.00 5.00 212.00 217.00
From 3,020.01 to 3,040.00 5.00 213.00 218.00
From 3,040.01 to 3,060.00 5.00 215.00 220.00
From 3,060.01 to 3,080.00 5.00 216.00 221.00
From 3,080.01 to 3,100.00 5.00 217.00 222.00
From 3,100.01 to 3,120.00 5.00 219.00 224.00
From 3,120.01 to 3,140.00 5.00 220.00 225.00
From 3,140.01 to 3,160.00 5.00 222.00 227.00
From 3,160.01 to 3,180.00 5.00 223.00 228.00


By the By the Total

RM RM RM RM RM
From 3,180.01 to 3,200.00 5.00 224.00 229.00
From 3,200.01 to 3,220.00 5.00 226.00 231.00
From 3,220.01 to 3,240.00 5.00 227.00 232.00
From 3,240.01 to 3,260.00 5.00 229.00 234.00
From 3,260.01 to 3,280.00 5.00 230.00 235.00
From 3,280.01 to 3,300.00 5.00 231.00 236.00
From 3,300.01 to 3,320.00 5.00 233.00 238.00
From 3,320.01 to 3,340.00 5.00 234.00 239.00
From 3,340.01 to 3,360.00 5.00 236.00 241.00
From 3,360.01 to 3,380.00 5.00 237.00 242.00
From 3,380.01 to 3,400.00 5.00 238.00 243.00
From 3,400.01 to 3,420.00 5.00 240.00 245.00
From 3,420.01 to 3,440.00 5.00 241.00 246.00
From 3,440.01 to 3,460.00 5.00 243.00 248.00
From 3,460.01 to 3,480.00 5.00 244.00 249.00
From 3,480.01 to 3,500.00 5.00 245.00 250.00
From 3,500.01 to 3,520.00 5.00 247.00 252.00
From 3,520.01 to 3,540.00 5.00 248.00 253.00
From 3,540.01 to 3,560.00 5.00 250.00 255.00
From 3,560.01 to 3,580.00 5.00 251.00 256.00
From 3,580.01 to 3,600.00 5.00 252.00 257.00
From 3,600.01 to 3,620.00 5.00 254.00 259.00
From 3,620.01 to 3,640.00 5.00 255.00 260.00
From 3,640.01 to 3,660.00 5.00 257.00 262.00


By the By the Total

RM RM RM RM RM
From 3,660.01 to 3,680.00 5.00 258.00 263.00
From 3,680.01 to 3,700.00 5.00 259.00 264.00
From 3,700.01 to 3,720.00 5.00 261.00 266.00
From 3,720.01 to 3,740.00 5.00 262.00 267.00
From 3,740.01 to 3,760.00 5.00 264.00 269.00
From 3,760.01 to 3,780.00 5.00 265.00 270.00
From 3,780.01 to 3,800.00 5.00 266.00 271.00
From 3,800.01 to 3,820.00 5.00 268.00 273.00
From 3,820.01 to 3,840.00 5.00 269.00 274.00
From 3,840.01 to 3,860.00 5.00 271.00 276.00
From 3,860.01 to 3,880.00 5.00 272.00 277.00
From 3,880.01 to 3,900.00 5.00 273.00 278.00
From 3,900.01 to 3,920.00 5.00 275.00 280.00
From 3,920.01 to 3,940.00 5.00 276.00 281.00
From 3,940.01 to 3,960.00 5.00 278.00 283.00
From 3,960.01 to 3,980.00 5.00 279.00 284.00
From 3,980.01 to 4,000.00 5.00 280.00 285.00
From 4,000.01 to 4,020.00 5.00 282.00 287.00
From 4,020.01 to 4,040.00 5.00 283.00 288.00
From 4,040.01 to 4,060.00 5.00 285.00 290.00
From 4,060.01 to 4,080.00 5.00 286.00 291.00
From 4,080.01 to 4,100.00 5.00 287.00 292.00
From 4,100.01 to 4,120.00 5.00 289.00 294.00
From 4,120.01 to 4,140.00 5.00 290.00 295.00


By the By the Total

RM RM RM RM RM
From 4,140.01 to 4,160.00 5.00 292.00 297.00
From 4,160.01 to 4,180.00 5.00 293.00 298.00
From 4,180.01 to 4,200.00 5.00 294.00 299.00
From 4,200.01 to 4,220.00 5.00 296.00 301.00
From 4,220.01 to 4,240.00 5.00 297.00 302.00
From 4,240.01 to 4,260.00 5.00 299.00 304.00
From 4,260.01 to 4,280.00 5.00 300.00 305.00
From 4,280.01 to 4,300.00 5.00 301.00 306.00
From 4,300.01 to 4,320.00 5.00 303.00 308.00
From 4,320.01 to 4,340.00 5.00 304.00 309.00
From 4,340.01 to 4,360.00 5.00 306.00 311.00
From 4,360.01 to 4,380.00 5.00 307.00 312.00
From 4,380.01 to 4,400.00 5.00 308.00 313.00
From 4,400.01 to 4,420.00 5.00 310.00 315.00
From 4,420.01 to 4,440.00 5.00 311.00 316.00
From 4,440.01 to 4,460.00 5.00 313.00 318.00
From 4,460.01 to 4,480.00 5.00 314.00 319.00
From 4,480.01 to 4,500.00 5.00 315.00 320.00
From 4,500.01 to 4,520.00 5.00 317.00 322.00
From 4,520.01 to 4,540.00 5.00 318.00 323.00
From 4,540.01 to 4,560.00 5.00 320.00 325.00
From 4,560.01 to 4,580.00 5.00 321.00 326.00
From 4,580.01 to 4,600.00 5.00 322.00 327.00
From 4,600.01 to 4,620.00 5.00 324.00 329.00


By the By the Total

RM RM RM RM RM
From 4,620.01 to 4,640.00 5.00 325.00 330.00
From 4,640.01 to 4,660.00 5.00 327.00 332.00
From 4,660.01 to 4,680.00 5.00 328.00 333.00
From 4,680.01 to 4,700.00 5.00 329.00 334.00
From 4,700.01 to 4,720.00 5.00 331.00 336.00
From 4,720.01 to 4,740.00 5.00 332.00 337.00
From 4,740.01 to 4,760.00 5.00 334.00 339.00
From 4,760.01 to 4,780.00 5.00 335.00 340.00
From 4,780.01 to 4,800.00 5.00 336.00 341.00
From 4,800.01 to 4,820.00 5.00 338.00 343.00
From 4,820.01 to 4,840.00 5.00 339.00 344.00
From 4,840.01 to 4,860.00 5.00 341.00 346.00
From 4,860.01 to 4,880.00 5.00 342.00 347.00
From 4,880.01 to 4,900.00 5.00 343.00 348.00
From 4,900.01 to 4,920.00 5.00 345.00 350.00
From 4,920.01 to 4,940.00 5.00 346.00 351.00
From 4,940.01 to 4,960.00 5.00 348.00 353.00
From 4,960.01 to 4,980.00 5.00 349.00 354.00
From 4,980.01 to 5,000.00 5.00 350.00 355.00
From 5,000.01 to 5,100.00 5.00 357.00 362.00
From 5,100.01 to 5,200.00 5.00 364.00 369.00
From 5,200.01 to 5,300.00 5.00 371.00 376.00
From 5,300.01 to 5,400.00 5.00 378.00 383.00
From 5,400.01 to 5,500.00 5.00 385.00 390.00


By the By the Total

RM RM RM RM RM
From 5,500.01 to 5,600.00 5.00 392.00 397.00
From 5,600.01 to 5,700.00 5.00 399.00 404.00
From 5,700.01 to 5,800.00 5.00 406.00 411.00
From 5,800.01 to 5,900.00 5.00 413.00 418.00
From 5,900.01 to 6,000.00 5.00 420.00 425.00
From 6,000.01 to 6,100.00 5.00 427.00 432.00
From 6,100.01 to 6,200.00 5.00 434.00 439.00
From 6,200.01 to 6,300.00 5.00 441.00 446.00
From 6,300.01 to 6,400.00 5.00 448.00 453.00
From 6,400.01 to 6,500.00 5.00 455.00 460.00
From 6,500.01 to 6,600.00 5.00 462.00 467.00
From 6,600.01 to 6,700.00 5.00 469.00 474.00
From 6,700.01 to 6,800.00 5.00 476.00 481.00
From 6,800.01 to 6,900.00 5.00 483.00 488.00
From 6,900.01 to 7,000.00 5.00 490.00 495.00
From 7,000.01 to 7,100.00 5.00 497.00 502.00
From 7,100.01 to 7,200.00 5.00 504.00 509.00
From 7,200.01 to 7,300.00 5.00 511.00 516.00
From 7,300.01 to 7,400.00 5.00 518.00 523.00
From 7,400.01 to 7,500.00 5.00 525.00 530.00
From 7,500.01 to 7,600.00 5.00 532.00 537.00
From 7,600.01 to 7,700.00 5.00 539.00 544.00
From 7,700.01 to 7,800.00 5.00 546.00 551.00
From 7,800.01 to 7,900.00 5.00 553.00 558.00


By the By the Total

RM RM RM RM RM
From 7,900.01 to 8,000.00 5.00 560.00 565.00
From 8,000.01 to 8,100.00 5.00 567.00 572.00
From 8,100.01 to 8,200.00 5.00 574.00 579.00
From 8,200.01 to 8,300.00 5.00 581.00 586.00
From 8,300.01 to 8,400.00 5.00 588.00 593.00
From 8,400.01 to 8,500.00 5.00 595.00 600.00
From 8,500.01 to 8,600.00 5.00 602.00 607.00
From 8,600.01 to 8,700.00 5.00 609.00 614.00
From 8,700.01 to 8,800.00 5.00 616.00 621.00
From 8,800.01 to 8,900.00 5.00 623.00 628.00
From 8,900.01 to 9,000.00 5.00 630.00 635.00
From 9,000.01 to 9,100.00 5.00 637.00 642.00
From 9,100.01 to 9,200.00 5.00 644.00 649.00
From 9,200.01 to 9,300.00 5.00 651.00 656.00
From 9,300.01 to 9,400.00 5.00 658.00 663.00
From 9,400.01 to 9,500.00 5.00 665.00 670.00
From 9,500.01 to 9,600.00 5.00 672.00 677.00
From 9,600.01 to 9,700.00 5.00 679.00 684.00
From 9,700.01 to 9,800.00 5.00 686.00 691.00
From 9,800.01 to 9,900.00 5.00 693.00 698.00
From 9,900.01 to 10,000.00 5.00 700.00 705.00
From 10,000.01 to 10,100.00 5.00 707.00 712.00
From 10,100.01 to 10,200.00 5.00 714.00 719.00
From 10,200.01 to 10,300.00 5.00 721.00 726.00


By the By the Total

RM RM RM RM RM
From 10,300.01 to 10,400.00 5.00 728.00 733.00
From 10,400.01 to 10,500.00 5.00 735.00 740.00
From 10,500.01 to 10,600.00 5.00 742.00 747.00
From 10,600.01 to 10,700.00 5.00 749.00 754.00
From 10,700.01 to 10,800.00 5.00 756.00 761.00
From 10,800.01 to 10,900.00 5.00 763.00 768.00
From 10,900.01 to 11,000.00 5.00 770.00 775.00
From 11,000.01 to 11,100.00 5.00 777.00 782.00
From 11,100.01 to 11,200.00 5.00 784.00 789.00
From 11,200.01 to 11,300.00 5.00 791.00 796.00
From 11,300.01 to 11,400.00 5.00 798.00 803.00
From 11,400.01 to 11,500.00 5.00 805.00 810.00
From 11,500.01 to 11,600.00 5.00 812.00 817.00
From 11,600.01 to 11,700.00 5.00 819.00 824.00
From 11,700.01 to 11,800.00 5.00 826.00 831.00
From 11,800.01 to 11,900.00 5.00 833.00 838.00
From 11,900.01 to 12,000.00 5.00 840.00 845.00
From 12,000.01 to 12,100.00 5.00 847.00 852.00
From 12,100.01 to 12,200.00 5.00 854.00 859.00
From 12,200.01 to 12,300.00 5.00 861.00 866.00
From 12,300.01 to 12,400.00 5.00 868.00 873.00
From 12,400.01 to 12,500.00 5.00 875.00 880.00
From 12,500.01 to 12,600.00 5.00 882.00 887.00
From 12,600.01 to 12,700.00 5.00 889.00 894.00


By the By the Total

RM RM RM RM RM
From 12,700.01 to 12,800.00 5.00 896.00 901.00
From 12,800.01 to 12,900.00 5.00 903.00 908.00
From 12,900.01 to 13,000.00 5.00 910.00 915.00
From 13,000.01 to 13,100.00 5.00 917.00 922.00
From 13,100.01 to 13,200.00 5.00 924.00 929.00
From 13,200.01 to 13,300.00 5.00 931.00 936.00
From 13,300.01 to 13,400.00 5.00 938.00 943.00
From 13,400.01 to 13,500.00 5.00 945.00 950.00
From 13,500.01 to 13,600.00 5.00 952.00 957.00
From 13,600.01 to 13,700.00 5.00 959.00 964.00
From 13,700.01 to 13,800.00 5.00 966.00 971.00
From 13,800.01 to 13,900.00 5.00 973.00 978.00
From 13,900.01 to 14,000.00 5.00 980.00 985.00
From 14,000.01 to 14,100.00 5.00 987.00 992.00
From 14,100.01 to 14,200.00 5.00 994.00 999.00
From 14,200.01 to 14,300.00 5.00 1,001.00 1,006.00
From 14,300.01 to 14,400.00 5.00 1,008.00 1,013.00
From 14,400.01 to 14,500.00 5.00 1,015.00 1,020.00
From 14,500.01 to 14,600.00 5.00 1,022.00 1,027.00
From 14,600.01 to 14,700.00 5.00 1,029.00 1,034.00
From 14,700.01 to 14,800.00 5.00 1,036.00 1,041.00
From 14,800.01 to 14,900.00 5.00 1,043.00 1,048.00
From 14,900.01 to 15,000.00 5.00 1,050.00 1,055.00
From 15,000.01 to 15,100.00 5.00 1,057.00 1,062.00


By the By the Total

RM RM RM RM RM
From 15,100.01 to 15,200.00 5.00 1,064.00 1,069.00
From 15,200.01 to 15,300.00 5.00 1,071.00 1,076.00
From 15,300.01 to 15,400.00 5.00 1,078.00 1,083.00
From 15,400.01 to 15,500.00 5.00 1,085.00 1,090.00
From 15,500.01 to 15,600.00 5.00 1,092.00 1,097.00
From 15,600.01 to 15,700.00 5.00 1,099.00 1,104.00
From 15,700.01 to 15,800.00 5.00 1,106.00 1,111.00
From 15,800.01 to 15,900.00 5.00 1,113.00 1,118.00
From 15,900.01 to 16,000.00 5.00 1,120.00 1,125.00
From 16,000.01 to 16,100.00 5.00 1,127.00 1,132.00
From 16,100.01 to 16,200.00 5.00 1,134.00 1,139.00
From 16,200.01 to 16,300.00 5.00 1,141.00 1,146.00
From 16,300.01 to 16,400.00 5.00 1,148.00 1,153.00
From 16,400.01 to 16,500.00 5.00 1,155.00 1,160.00
From 16,500.01 to 16,600.00 5.00 1,162.00 1,167.00
From 16,600.01 to 16,700.00 5.00 1,169.00 1,174.00
From 16,700.01 to 16,800.00 5.00 1,176.00 1,181.00
From 16,800.01 to 16,900.00 5.00 1,183.00 1,188.00
From 16,900.01 to 17,000.00 5.00 1,190.00 1,195.00
From 17,000.01 to 17,100.00 5.00 1,197.00 1,202.00
From 17,100.01 to 17,200.00 5.00 1,204.00 1,209.00
From 17,200.01 to 17,300.00 5.00 1,211.00 1,216.00
From 17,300.01 to 17,400.00 5.00 1,218.00 1,223.00
From 17,400.01 to 17,500.00 5.00 1,225.00 1,230.00


By the By the Total

RM RM RM RM RM
From 17,500.01 to 17,600.00 5.00 1,232.00 1,237.00
From 17,600.01 to 17,700.00 5.00 1,239.00 1,244.00
From 17,700.01 to 17,800.00 5.00 1,246.00 1,251.00
From 17,800.01 to 17,900.00 5.00 1,253.00 1,258.00
From 17,900.01 to 18,000.00 5.00 1,260.00 1,265.00
From 18,000.01 to 18,100.00 5.00 1,267.00 1,272.00
From 18,100.01 to 18,200.00 5.00 1,274.00 1,279.00
From 18,200.01 to 18,300.00 5.00 1,281.00 1,286.00
From 18,300.01 to 18,400.00 5.00 1,288.00 1,293.00
From 18,400.01 to 18,500.00 5.00 1,295.00 1,300.00
From 18,500.01 to 18,600.00 5.00 1,302.00 1,307.00
From 18,600.01 to 18,700.00 5.00 1,309.00 1,314.00
From 18,700.01 to 18,800.00 5.00 1,316.00 1,321.00
From 18,800.01 to 18,900.00 5.00 1,323.00 1,328.00
From 18,900.01 to 19,000.00 5.00 1,330.00 1,335.00
From 19,000.01 to 19,100.00 5.00 1,337.00 1,342.00
From 19,100.01 to 19,200.00 5.00 1,344.00 1,349.00
From 19,200.01 to 19,300.00 5.00 1,351.00 1,356.00
From 19,300.01 to 19,400.00 5.00 1,358.00 1,363.00
From 19,400.01 to 19,500.00 5.00 1,365.00 1,370.00
From 19,500.01 to 19,600.00 5.00 1,372.00 1,377.00
From 19,600.01 to 19,700.00 5.00 1,379.00 1,384.00
From 19,700.01 to 19,800.00 5.00 1,386.00 1,391.00
From 19,800.01 to 19,900.00 5.00 1,393.00 1,398.00


By the By the Total

RM RM RM RM RM
From 19,900.01 to 20,000.00 5.00 1,400.00 1,405.00
employee shall be calculated at the rate of 7% of the amount of wages for the month,
and the total contribution which includes cents shall be rounded to the next ringgit.
The rate of contribution by the employer is RM5.00.
3. For the purposes of subsection 43(3), the amount of contribution for the month
is limited to any limit on the total contribution as prescribed by the Board.
PART C
following employees who have attained the age of sixty years:
(a) (Deleted by P.U. (A) 370/2019);
(b) employees who are not Malaysian citizens but are permanent residents
in Malaysia; and
(c) employees who are not Malaysian citizens who have elected to
contribute before 1 August 1998.

By the By the Total

RM RM RM RM RM
From 10.01 to 20.00 2.00 2.00 4.00

By the By the Total

RM RM RM RM RM
From 20.01 to 40.00 3.00 3.00 6.00
From 40.01 to 60.00 4.00 4.00 8.00
From 60.01 to 80.00 6.00 5.00 11.00
From 80.01 to 100.00 7.00 6.00 13.00
From 100.01 to 120.00 8.00 7.00 15.00
From 120.01 to 140.00 10.00 8.00 18.00
From 140.01 to 160.00 11.00 9.00 20.00
From 160.01 to 180.00 12.00 10.00 22.00
From 180.01 to 200.00 13.00 11.00 24.00
From 200.01 to 220.00 15.00 13.00 28.00
From 220.01 to 240.00 16.00 14.00 30.00
From 240.01 to 260.00 17.00 15.00 32.00
From 260.01 to 280.00 19.00 16.00 35.00
From 280.01 to 300.00 20.00 17.00 37.00
From 300.01 to 320.00 21.00 18.00 39.00
From 320.01 to 340.00 23.00 19.00 42.00
From 340.01 to 360.00 24.00 20.00 44.00
From 360.01 to 380.00 25.00 21.00 46.00
From 380.01 to 400.00 26.00 22.00 48.00
From 400.01 to 420.00 28.00 24.00 52.00
From 420.01 to 440.00 29.00 25.00 54.00
From 440.01 to 460.00 30.00 26.00 56.00
From 460.01 to 480.00 32.00 27.00 59.00

By the By the Total

RM RM RM RM RM
From 480.01 to 500.00 33.00 28.00 61.00
From 500.01 to 520.00 34.00 29.00 63.00
From 520.01 to 540.00 36.00 30.00 66.00
From 540.01 to 560.00 37.00 31.00 68.00
From 560.01 to 580.00 38.00 32.00 70.00
From 580.01 to 600.00 39.00 33.00 72.00
From 600.01 to 620.00 41.00 35.00 76.00
From 620.01 to 640.00 42.00 36.00 78.00
From 640.01 to 660.00 43.00 37.00 80.00
From 660.01 to 680.00 45.00 38.00 83.00
From 680.01 to 700.00 46.00 39.00 85.00
From 700.01 to 720.00 47.00 40.00 87.00
From 720.01 to 740.00 49.00 41.00 90.00
From 740.01 to 760.00 50.00 42.00 92.00
From 760.01 to 780.00 51.00 43.00 94.00
From 780.01 to 800.00 52.00 44.00 96.00
From 800.01 to 820.00 54.00 46.00 100.00
From 820.01 to 840.00 55.00 47.00 102.00
From 840.01 to 860.00 56.00 48.00 104.00
From 860.01 to 880.00 58.00 49.00 107.00
From 880.01 to 900.00 59.00 50.00 109.00
From 900.01 to 920.00 60.00 51.00 111.00
From 920.01 to 940.00 62.00 52.00 114.00

By the By the Total

RM RM RM RM RM
From 940.01 to 960.00 63.00 53.00 116.00
From 960.01 to 980.00 64.00 54.00 118.00
From 980.01 to 1,000.00 65.00 55.00 120.00
From 1,000.01 to 1,020.00 67.00 57.00 124.00
From 1,020.01 to 1,040.00 68.00 58.00 126.00
From 1,040.01 to 1,060.00 69.00 59.00 128.00
From 1,060.01 to 1,080.00 71.00 60.00 131.00
From 1,080.01 to 1,100.00 72.00 61.00 133.00
From 1,100.01 to 1,120.00 73.00 62.00 135.00
From 1,120.01 to 1,140.00 75.00 63.00 138.00
From 1,140.01 to 1,160.00 76.00 64.00 140.00
From 1,160.01 to 1,180.00 77.00 65.00 142.00
From 1,180.01 to 1,200.00 78.00 66.00 144.00
From 1,200.01 to 1,220.00 80.00 68.00 148.00
From 1,220.01 to 1,240.00 81.00 69.00 150.00
From 1,240.01 to 1,260.00 82.00 70.00 152.00
From 1,260.01 to 1,280.00 84.00 71.00 155.00
From 1,280.01 to 1,300.00 85.00 72.00 157.00
From 1,300.01 to 1,320.00 86.00 73.00 159.00
From 1,320.01 to 1,340.00 88.00 74.00 162.00
From 1,340.01 to 1,360.00 89.00 75.00 164.00
From 1,360.01 to 1,380.00 90.00 76.00 166.00
From 1,380.01 to 1,400.00 91.00 77.00 168.00

By the By the Total

RM RM RM RM RM
From 1,400.01 to 1,420.00 93.00 79.00 172.00
From 1,420.01 to 1,440.00 94.00 80.00 174.00
From 1,440.01 to 1,460.00 95.00 81.00 176.00
From 1,460.01 to 1,480.00 97.00 82.00 179.00
From 1,480.01 to 1,500.00 98.00 83.00 181.00
From 1,500.01 to 1,520.00 99.00 84.00 183.00
From 1,520.01 to 1,540.00 101.00 85.00 186.00
From 1,540.01 to 1,560.00 102.00 86.00 188.00
From 1,560.01 to 1,580.00 103.00 87.00 190.00
From 1,580.01 to 1,600.00 104.00 88.00 192.00
From 1,600.01 to 1,620.00 106.00 90.00 196.00
From 1,620.01 to 1,640.00 107.00 91.00 198.00
From 1,640.01 to 1,660.00 108.00 92.00 200.00
From 1,660.01 to 1,680.00 110.00 93.00 203.00
From 1,680.01 to 1,700.00 111.00 94.00 205.00
From 1,700.01 to 1,720.00 112.00 95.00 207.00
From 1,720.01 to 1,740.00 114.00 96.00 210.00
From 1,740.01 to 1,760.00 115.00 97.00 212.00
From 1,760.01 to 1,780.00 116.00 98.00 214.00
From 1,780.01 to 1,800.00 117.00 99.00 216.00
From 1,800.01 to 1,820.00 119.00 101.00 220.00
From 1,820.01 to 1,840.00 120.00 102.00 222.00
From 1,840.01 to 1,860.00 121.00 103.00 224.00

By the By the Total

RM RM RM RM RM
From 1,860.01 to 1,880.00 123.00 104.00 227.00
From 1,880.01 to 1,900.00 124.00 105.00 229.00
From 1,900.01 to 1,920.00 125.00 106.00 231.00
From 1,920.01 to 1,940.00 127.00 107.00 234.00
From 1,940.01 to 1,960.00 128.00 108.00 236.00
From 1,960.01 to 1,980.00 129.00 109.00 238.00
From 1,980.01 to 2,000.00 130.00 110.00 240.00
From 2,000.01 to 2,020.00 132.00 112.00 244.00
From 2,020.01 to 2,040.00 133.00 113.00 246.00
From 2,040.01 to 2,060.00 134.00 114.00 248.00
From 2,060.01 to 2,080.00 136.00 115.00 251.00
From 2,080.01 to 2,100.00 137.00 116.00 253.00
From 2,100.01 to 2,120.00 138.00 117.00 255.00
From 2,120.01 to 2,140.00 140.00 118.00 258.00
From 2,140.01 to 2,160.00 141.00 119.00 260.00
From 2,160.01 to 2,180.00 142.00 120.00 262.00
From 2,180.01 to 2,200.00 143.00 121.00 264.00
From 2,200.01 to 2,220.00 145.00 123.00 268.00
From 2,220.01 to 2,240.00 146.00 124.00 270.00
From 2,240.01 to 2,260.00 147.00 125.00 272.00
From 2,260.01 to 2,280.00 149.00 126.00 275.00
From 2,280.01 to 2,300.00 150.00 127.00 277.00
From 2,300.01 to 2,320.00 151.00 128.00 279.00

By the By the Total

RM RM RM RM RM
From 2,320.01 to 2,340.00 153.00 129.00 282.00
From 2,340.01 to 2,360.00 154.00 130.00 284.00
From 2,360.01 to 2,380.00 155.00 131.00 286.00
From 2,380.01 to 2,400.00 156.00 132.00 288.00
From 2,400.01 to 2,420.00 158.00 134.00 292.00
From 2,420.01 to 2,440.00 159.00 135.00 294.00
From 2,440.01 to 2,460.00 160.00 136.00 296.00
From 2,460.01 to 2,480.00 162.00 137.00 299.00
From 2,480.01 to 2,500.00 163.00 138.00 301.00
From 2,500.01 to 2,520.00 164.00 139.00 303.00
From 2,520.01 to 2,540.00 166.00 140.00 306.00
From 2,540.01 to 2,560.00 167.00 141.00 308.00
From 2,560.01 to 2,580.00 168.00 142.00 310.00
From 2,580.01 to 2,600.00 169.00 143.00 312.00
From 2,600.01 to 2,620.00 171.00 145.00 316.00
From 2,620.01 to 2,640.00 172.00 146.00 318.00
From 2,640.01 to 2,660.00 173.00 147.00 320.00
From 2,660.01 to 2,680.00 175.00 148.00 323.00
From 2,680.01 to 2,700.00 176.00 149.00 325.00
From 2,700.01 to 2,720.00 177.00 150.00 327.00
From 2,720.01 to 2,740.00 179.00 151.00 330.00
From 2,740.01 to 2,760.00 180.00 152.00 332.00
From 2,760.01 to 2,780.00 181.00 153.00 334.00

By the By the Total

RM RM RM RM RM
From 2,780.01 to 2,800.00 182.00 154.00 336.00
From 2,800.01 to 2,820.00 184.00 156.00 340.00
From 2,820.01 to 2,840.00 185.00 157.00 342.00
From 2,840.01 to 2,860.00 186.00 158.00 344.00
From 2,860.01 to 2,880.00 188.00 159.00 347.00
From 2,880.01 to 2,900.00 189.00 160.00 349.00
From 2,900.01 to 2,920.00 190.00 161.00 351.00
From 2,920.01 to 2,940.00 192.00 162.00 354.00
From 2,940.01 to 2,960.00 193.00 163.00 356.00
From 2,960.01 to 2,980.00 194.00 164.00 358.00
From 2,980.01 to 3,000.00 195.00 165.00 360.00
From 3,000.01 to 3,020.00 197.00 167.00 364.00
From 3,020.01 to 3,040.00 198.00 168.00 366.00
From 3,040.01 to 3,060.00 199.00 169.00 368.00
From 3,060.01 to 3,080.00 201.00 170.00 371.00
From 3,080.01 to 3,100.00 202.00 171.00 373.00
From 3,100.01 to 3,120.00 203.00 172.00 375.00
From 3,120.01 to 3,140.00 205.00 173.00 378.00
From 3,140.01 to 3,160.00 206.00 174.00 380.00
From 3,160.01 to 3,180.00 207.00 175.00 382.00
From 3,180.01 to 3,200.00 208.00 176.00 384.00
From 3,200.01 to 3,220.00 210.00 178.00 388.00
From 3,220.01 to 3,240.00 211.00 179.00 390.00

By the By the Total

RM RM RM RM RM
From 3,240.01 to 3,260.00 212.00 180.00 392.00
From 3,260.01 to 3,280.00 214.00 181.00 395.00
From 3,280.01 to 3,300.00 215.00 182.00 397.00
From 3,300.01 to 3,320.00 216.00 183.00 399.00
From 3,320.01 to 3,340.00 218.00 184.00 402.00
From 3,340.01 to 3,360.00 219.00 185.00 404.00
From 3,360.01 to 3,380.00 220.00 186.00 406.00
From 3,380.01 to 3,400.00 221.00 187.00 408.00
From 3,400.01 to 3,420.00 223.00 189.00 412.00
From 3,420.01 to 3,440.00 224.00 190.00 414.00
From 3,440.01 to 3,460.00 225.00 191.00 416.00
From 3,460.01 to 3,480.00 227.00 192.00 419.00
From 3,480.01 to 3,500.00 228.00 193.00 421.00
From 3,500.01 to 3,520.00 229.00 194.00 423.00
From 3,520.01 to 3,540.00 231.00 195.00 426.00
From 3,540.01 to 3,560.00 232.00 196.00 428.00
From 3,560.01 to 3,580.00 233.00 197.00 430.00
From 3,580.01 to 3,600.00 234.00 198.00 432.00
From 3,600.01 to 3,620.00 236.00 200.00 436.00
From 3,620.01 to 3,640.00 237.00 201.00 438.00
From 3,640.01 to 3,660.00 238.00 202.00 440.00
From 3,660.01 to 3,680.00 240.00 203.00 443.00
From 3,680.01 to 3,700.00 241.00 204.00 445.00

By the By the Total

RM RM RM RM RM
From 3,700.01 to 3,720.00 242.00 205.00 447.00
From 3,720.01 to 3,740.00 244.00 206.00 450.00
From 3,740.01 to 3,760.00 245.00 207.00 452.00
From 3,760.01 to 3,780.00 246.00 208.00 454.00
From 3,780.01 to 3,800.00 247.00 209.00 456.00
From 3,800.01 to 3,820.00 249.00 211.00 460.00
From 3,820.01 to 3,840.00 250.00 212.00 462.00
From 3,840.01 to 3,860.00 251.00 213.00 464.00
From 3,860.01 to 3,880.00 253.00 214.00 467.00
From 3,880.01 to 3,900.00 254.00 215.00 469.00
From 3,900.01 to 3,920.00 255.00 216.00 471.00
From 3,920.01 to 3,940.00 257.00 217.00 474.00
From 3,940.01 to 3,960.00 258.00 218.00 476.00
From 3,960.01 to 3,980.00 259.00 219.00 478.00
From 3,980.01 to 4,000.00 260.00 220.00 480.00
From 4,000.01 to 4,020.00 262.00 222.00 484.00
From 4,020.01 to 4,040.00 263.00 223.00 486.00
From 4,040.01 to 4,060.00 264.00 224.00 488.00
From 4,060.01 to 4,080.00 266.00 225.00 491.00
From 4,080.01 to 4,100.00 267.00 226.00 493.00
From 4,100.01 to 4,120.00 268.00 227.00 495.00
From 4,120.01 to 4,140.00 270.00 228.00 498.00
From 4,140.01 to 4,160.00 271.00 229.00 500.00

By the By the Total

RM RM RM RM RM
From 4,160.01 to 4,180.00 272.00 230.00 502.00
From 4,180.01 to 4,200.00 273.00 231.00 504.00
From 4,200.01 to 4,220.00 275.00 233.00 508.00
From 4,220.01 to 4,240.00 276.00 234.00 510.00
From 4,240.01 to 4,260.00 277.00 235.00 512.00
From 4,260.01 to 4,280.00 279.00 236.00 515.00
From 4,280.01 to 4,300.00 280.00 237.00 517.00
From 4,300.01 to 4,320.00 281.00 238.00 519.00
From 4,320.01 to 4,340.00 283.00 239.00 522.00
From 4,340.01 to 4,360.00 284.00 240.00 524.00
From 4,360.01 to 4,380.00 285.00 241.00 526.00
From 4,380.01 to 4,400.00 286.00 242.00 528.00
From 4,400.01 to 4,420.00 288.00 244.00 532.00
From 4,420.01 to 4,440.00 289.00 245.00 534.00
From 4,440.01 to 4,460.00 290.00 246.00 536.00
From 4,460.01 to 4,480.00 292.00 247.00 539.00
From 4,480.01 to 4,500.00 293.00 248.00 541.00
From 4,500.01 to 4,520.00 294.00 249.00 543.00
From 4,520.01 to 4,540.00 296.00 250.00 546.00
From 4,540.01 to 4,560.00 297.00 251.00 548.00
From 4,560.01 to 4,580.00 298.00 252.00 550.00
From 4,580.01 to 4,600.00 299.00 253.00 552.00
From 4,600.01 to 4,620.00 301.00 255.00 556.00

By the By the Total

RM RM RM RM RM
From 4,620.01 to 4,640.00 302.00 256.00 558.00
From 4,640.01 to 4,660.00 303.00 257.00 560.00
From 4,660.01 to 4,680.00 305.00 258.00 563.00
From 4,680.01 to 4,700.00 306.00 259.00 565.00
From 4,700.01 to 4,720.00 307.00 260.00 567.00
From 4,720.01 to 4,740.00 309.00 261.00 570.00
From 4,740.01 to 4,760.00 310.00 262.00 572.00
From 4,760.01 to 4,780.00 311.00 263.00 574.00
From 4,780.01 to 4,800.00 312.00 264.00 576.00
From 4,800.01 to 4,820.00 314.00 266.00 580.00
From 4,820.01 to 4,840.00 315.00 267.00 582.00
From 4,840.01 to 4,860.00 316.00 268.00 584.00
From 4,860.01 to 4,880.00 318.00 269.00 587.00
From 4,880.01 to 4,900.00 319.00 270.00 589.00
From 4,900.01 to 4,920.00 320.00 271.00 591.00
From 4,920.01 to 4,940.00 322.00 272.00 594.00
From 4,940.01 to 4,960.00 323.00 273.00 596.00
From 4,960.01 to 4,980.00 324.00 274.00 598.00
From 4,980.01 to 5,000.00 325.00 275.00 600.00
(Note: Where the employer pays bonus to an employee who receives monthly wages
of RM5,000.00 and below, and upon receiving the said bonus renders the wages
received for that month to exceed RM5,000.00, the employer’s contribution shall be
calculated at the rate of 6.5% of the amount of wages for the month. The total
contribution which includes cents shall be rounded to the next ringgit.)
By the By the Total

RM RM RM RM RM
From 5,000.01 to 5,100.00 306.00 281.00 587.00
From 5,100.01 to 5,200.00 312.00 286.00 598.00
From 5,200.01 to 5,300.00 318.00 292.00 610.00
From 5,300.01 to 5,400.00 324.00 297.00 621.00
From 5,400.01 to 5,500.00 330.00 303.00 633.00
From 5,500.01 to 5,600.00 336.00 308.00 644.00
From 5,600.01 to 5,700.00 342.00 314.00 656.00
From 5,700.01 to 5,800.00 348.00 319.00 667.00
From 5,800.01 to 5,900.00 354.00 325.00 679.00
From 5,900.01 to 6,000.00 360.00 330.00 690.00
From 6,000.01 to 6,100.00 366.00 336.00 702.00
From 6,100.01 to 6,200.00 372.00 341.00 713.00
From 6,200.01 to 6,300.00 378.00 347.00 725.00
From 6,300.01 to 6,400.00 384.00 352.00 736.00
From 6,400.01 to 6,500.00 390.00 358.00 748.00
From 6,500.01 to 6,600.00 396.00 363.00 759.00
From 6,600.01 to 6,700.00 402.00 369.00 771.00
From 6,700.01 to 6,800.00 408.00 374.00 782.00
From 6,800.01 to 6,900.00 414.00 380.00 794.00
From 6,900.01 to 7,000.00 420.00 385.00 805.00
From 7,000.01 to 7,100.00 426.00 391.00 817.00
From 7,100.01 to 7,200.00 432.00 396.00 828.00
From 7,200.01 to 7,300.00 438.00 402.00 840.00

By the By the Total

RM RM RM RM RM
From 7,300.01 to 7,400.00 444.00 407.00 851.00
From 7,400.01 to 7,500.00 450.00 413.00 863.00
From 7,500.01 to 7,600.00 456.00 418.00 874.00
From 7,600.01 to 7,700.00 462.00 424.00 886.00
From 7,700.01 to 7,800.00 468.00 429.00 897.00
From 7,800.01 to 7,900.00 474.00 435.00 909.00
From 7,900.01 to 8,000.00 480.00 440.00 920.00
From 8,000.01 to 8,100.00 486.00 446.00 932.00
From 8,100.01 to 8,200.00 492.00 451.00 943.00
From 8,200.01 to 8,300.00 498.00 457.00 955.00
From 8,300.01 to 8,400.00 504.00 462.00 966.00
From 8,400.01 to 8,500.00 510.00 468.00 978.00
From 8,500.01 to 8,600.00 516.00 473.00 989.00
From 8,600.01 to 8,700.00 522.00 479.00 1,001.00
From 8,700.01 to 8,800.00 528.00 484.00 1,012.00
From 8,800.01 to 8,900.00 534.00 490.00 1,024.00
From 8,900.01 to 9,000.00 540.00 495.00 1,035.00
From 9,000.01 to 9,100.00 546.00 501.00 1,047.00
From 9,100.01 to 9,200.00 552.00 506.00 1,058.00
From 9,200.01 to 9,300.00 558.00 512.00 1,070.00
From 9,300.01 to 9,400.00 564.00 517.00 1,081.00
From 9,400.01 to 9,500.00 570.00 523.00 1,093.00
From 9,500.01 to 9,600.00 576.00 528.00 1,104.00

By the By the Total

RM RM RM RM RM
From 9,600.01 to 9,700.00 582.00 534.00 1,116.00
From 9,700.01 to 9,800.00 588.00 539.00 1,127.00
From 9,800.01 to 9,900.00 594.00 545.00 1,139.00
From 9,900.01 to 10,000.00 600.00 550.00 1,150.00
From 10,000.01 to 10,100.00 606.00 556.00 1,162.00
From 10,100.01 to 10,200.00 612.00 561.00 1,173.00
From 10,200.01 to 10,300.00 618.00 567.00 1,185.00
From 10,300.01 to 10,400.00 624.00 572.00 1,196.00
From 10,400.01 to 10,500.00 630.00 578.00 1,208.00
From 10,500.01 to 10,600.00 636.00 583.00 1,219.00
From 10,600.01 to 10,700.00 642.00 589.00 1,231.00
From 10,700.01 to 10,800.00 648.00 594.00 1,242.00
From 10,800.01 to 10,900.00 654.00 600.00 1,254.00
From 10,900.01 to 11,000.00 660.00 605.00 1,265.00
From 11,000.01 to 11,100.00 666.00 611.00 1,277.00
From 11,100.01 to 11,200.00 672.00 616.00 1,288.00
From 11,200.01 to 11,300.00 678.00 622.00 1,300.00
From 11,300.01 to 11,400.00 684.00 627.00 1,311.00
From 11,400.01 to 11,500.00 690.00 633.00 1,323.00
From 11,500.01 to 11,600.00 696.00 638.00 1,334.00
From 11,600.01 to 11,700.00 702.00 644.00 1,346.00
From 11,700.01 to 11,800.00 708.00 649.00 1,357.00
From 11,800.01 to 11,900.00 714.00 655.00 1,369.00

By the By the Total

RM RM RM RM RM
From 11,900.01 to 12,000.00 720.00 660.00 1,380.00
From 12,000.01 to 12,100.00 726.00 666.00 1,392.00
From 12,100.01 to 12,200.00 732.00 671.00 1,403.00
From 12,200.01 to 12,300.00 738.00 677.00 1,415.00
From 12,300.01 to 12,400.00 744.00 682.00 1,426.00
From 12,400.01 to 12,500.00 750.00 688.00 1,438.00
From 12,500.01 to 12,600.00 756.00 693.00 1,449.00
From 12,600.01 to 12,700.00 762.00 699.00 1,461.00
From 12,700.01 to 12,800.00 768.00 704.00 1,472.00
From 12,800.01 to 12,900.00 774.00 710.00 1,484.00
From 12,900.01 to 13,000.00 780.00 715.00 1,495.00
From 13,000.01 to 13,100.00 786.00 721.00 1,507.00
From 13,100.01 to 13,200.00 792.00 726.00 1,518.00
From 13,200.01 to 13,300.00 798.00 732.00 1,530.00
From 13,300.01 to 13,400.00 804.00 737.00 1,541.00
From 13,400.01 to 13,500.00 810.00 743.00 1,553.00
From 13,500.01 to 13,600.00 816.00 748.00 1,564.00
From 13,600.01 to 13,700.00 822.00 754.00 1,576.00
From 13,700.01 to 13,800.00 828.00 759.00 1,587.00
From 13,800.01 to 13,900.00 834.00 765.00 1,599.00
From 13,900.01 to 14,000.00 840.00 770.00 1,610.00
From 14,000.01 to 14,100.00 846.00 776.00 1,622.00
From 14,100.01 to 14,200.00 852.00 781.00 1,633.00

By the By the Total

RM RM RM RM RM
From 14,200.01 to 14,300.00 858.00 787.00 1,645.00
From 14,300.01 to 14,400.00 864.00 792.00 1,656.00
From 14,400.01 to 14,500.00 870.00 798.00 1,668.00
From 14,500.01 to 14,600.00 876.00 803.00 1,679.00
From 14,600.01 to 14,700.00 882.00 809.00 1,691.00
From 14,700.01 to 14,800.00 888.00 814.00 1,702.00
From 14,800.01 to 14,900.00 894.00 820.00 1,714.00
From 14,900.01 to 15,000.00 900.00 825.00 1,725.00
From 15,000.01 to 15,100.00 906.00 831.00 1,737.00
From 15,100.01 to 15,200.00 912.00 836.00 1,748.00
From 15,200.01 to 15,300.00 918.00 842.00 1,760.00
From 15,300.01 to 15,400.00 924.00 847.00 1,771.00
From 15,400.01 to 15,500.00 930.00 853.00 1,783.00
From 15,500.01 to 15,600.00 936.00 858.00 1,794.00
From 15,600.01 to 15,700.00 942.00 864.00 1,806.00
From 15,700.01 to 15,800.00 948.00 869.00 1,817.00
From 15,800.01 to 15,900.00 954.00 875.00 1,829.00
From 15,900.01 to 16,000.00 960.00 880.00 1,840.00
From 16,000.01 to 16,100.00 966.00 886.00 1,852.00
From 16,100.01 to 16,200.00 972.00 891.00 1,863.00
From 16,200.01 to 16,300.00 978.00 897.00 1,875.00
From 16,300.01 to 16,400.00 984.00 902.00 1,886.00
From 16,400.01 to 16,500.00 990.00 908.00 1,898.00

By the By the Total

RM RM RM RM RM
From 16,500.01 to 16,600.00 996.00 913.00 1,909.00
From 16,600.01 to 16,700.00 1,002.00 919.00 1,921.00
From 16,700.01 to 16,800.00 1,008.00 924.00 1,932.00
From 16,800.01 to 16,900.00 1,014.00 930.00 1,944.00
From 16,900.01 to 17,000.00 1,020.00 935.00 1,955.00
From 17,000.01 to 17,100.00 1,026.00 941.00 1,967.00
From 17,100.01 to 17,200.00 1,032.00 946.00 1,978.00
From 17,200.01 to 17,300.00 1,038.00 952.00 1,990.00
From 17,300.01 to 17,400.00 1,044.00 957.00 2,001.00
From 17,400.01 to 17,500.00 1,050.00 963.00 2,013.00
From 17,500.01 to 17,600.00 1,056.00 968.00 2,024.00
From 17,600.01 to 17,700.00 1,062.00 974.00 2,036.00
From 17,700.01 to 17,800.00 1,068.00 979.00 2,047.00
From 17,800.01 to 17,900.00 1,074.00 985.00 2,059.00
From 17,900.01 to 18,000.00 1,080.00 990.00 2,070.00
From 18,000.01 to 18,100.00 1,086.00 996.00 2,082.00
From 18,100.01 to 18,200.00 1,092.00 1,001.00 2,093.00
From 18,200.01 to 18,300.00 1,098.00 1,007.00 2,105.00
From 18,300.01 to 18,400.00 1,104.00 1,012.00 2,116.00
From 18,400.01 to 18,500.00 1,110.00 1,018.00 2,128.00
From 18,500.01 to 18,600.00 1,116.00 1,023.00 2,139.00
From 18,600.01 to 18,700.00 1,122.00 1,029.00 2,151.00
From 18,700.01 to 18,800.00 1,128.00 1,034.00 2,162.00

By the By the Total

RM RM RM RM RM
From 18,800.01 to 18,900.00 1,134.00 1,040.00 2,174.00
From 18,900.01 to 19,000.00 1,140.00 1,045.00 2,185.00
From 19,000.01 to 19,100.00 1,146.00 1,051.00 2,197.00
From 19,100.01 to 19,200.00 1,152.00 1,056.00 2,208.00
From 19,200.01 to 19,300.00 1,158.00 1,062.00 2,220.00
From 19,300.01 to 19,400.00 1,164.00 1,067.00 2,231.00
From 19,400.01 to 19,500.00 1,170.00 1,073.00 2,243.00
From 19,500.01 to 19,600.00 1,176.00 1,078.00 2,254.00
From 19,600.01 to 19,700.00 1,182.00 1,084.00 2,266.00
From 19,700.01 to 19,800.00 1,188.00 1,089.00 2,277.00
From 19,800.01 to 19,900.00 1,194.00 1,095.00 2,289.00
From 19,900.01 to 20,000.00 1,200.00 1,100.00 2,300.00
employee shall be calculated at the rate of 5.5% of the amount of wages for the
month, and the contribution by the employer shall be calculated at the rate of 6% of
the amount of wages for the month. The total contribution which includes cents shall
be rounded to the next ringgit.
PART D
following employees who have attained the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to
contribute on or after 1 August 1998;
(b) employees who are not Malaysian citizens and have elected to
contribute under paragraph 3 of the First Schedule on or after 1 August
1998; and
(c) employees who are not Malaysian citizens and have elected to
contribute under paragraph 6 of the First Schedule on or after 1 August
2001.

By the By the Total

RM RM RM RM RM
From 10.01 to 20.00 5.00 2.00 7.00
From 20.01 to 40.00 5.00 3.00 8.00
From 40.01 to 60.00 5.00 4.00 9.00
From 60.01 to 80.00 5.00 5.00 10.00
From 80.01 to 100.00 5.00 6.00 11.00
From 100.01 to 120.00 5.00 7.00 12.00
From 120.01 to 140.00 5.00 8.00 13.00
From 140.01 to 160.00 5.00 9.00 14.00
From 160.01 to 180.00 5.00 10.00 15.00
From 180.01 to 200.00 5.00 11.00 16.00
From 200.01 to 220.00 5.00 13.00 18.00
From 220.01 to 240.00 5.00 14.00 19.00

By the By the Total

RM RM RM RM RM
From 240.01 to 260.00 5.00 15.00 20.00
From 260.01 to 280.00 5.00 16.00 21.00
From 280.01 to 300.00 5.00 17.00 22.00
From 300.01 to 320.00 5.00 18.00 23.00
From 320.01 to 340.00 5.00 19.00 24.00
From 340.01 to 360.00 5.00 20.00 25.00
From 360.01 to 380.00 5.00 21.00 26.00
From 380.01 to 400.00 5.00 22.00 27.00
From 400.01 to 420.00 5.00 24.00 29.00
From 420.01 to 440.00 5.00 25.00 30.00
From 440.01 to 460.00 5.00 26.00 31.00
From 460.01 to 480.00 5.00 27.00 32.00
From 480.01 to 500.00 5.00 28.00 33.00
From 500.01 to 520.00 5.00 29.00 34.00
From 520.01 to 540.00 5.00 30.00 35.00
From 540.01 to 560.00 5.00 31.00 36.00
From 560.01 to 580.00 5.00 32.00 37.00
From 580.01 to 600.00 5.00 33.00 38.00
From 600.01 to 620.00 5.00 35.00 40.00
From 620.01 to 640.00 5.00 36.00 41.00
From 640.01 to 660.00 5.00 37.00 42.00
From 660.01 to 680.00 5.00 38.00 43.00
From 680.01 to 700.00 5.00 39.00 44.00

By the By the Total

RM RM RM RM RM
From 700.01 to 720.00 5.00 40.00 45.00
From 720.01 to 740.00 5.00 41.00 46.00
From 740.01 to 760.00 5.00 42.00 47.00
From 760.01 to 780.00 5.00 43.00 48.00
From 780.01 to 800.00 5.00 44.00 49.00
From 800.01 to 820.00 5.00 46.00 51.00
From 820.01 to 840.00 5.00 47.00 52.00
From 840.01 to 860.00 5.00 48.00 53.00
From 860.01 to 880.00 5.00 49.00 54.00
From 880.01 to 900.00 5.00 50.00 55.00
From 900.01 to 920.00 5.00 51.00 56.00
From 920.01 to 940.00 5.00 52.00 57.00
From 940.01 to 960.00 5.00 53.00 58.00
From 960.01 to 980.00 5.00 54.00 59.00
From 980.01 to 1,000.00 5.00 55.00 60.00
From 1,000.01 to 1,020.00 5.00 57.00 62.00
From 1,020.01 to 1,040.00 5.00 58.00 63.00
From 1,040.01 to 1,060.00 5.00 59.00 64.00
From 1,060.01 to 1,080.00 5.00 60.00 65.00
From 1,080.01 to 1,100.00 5.00 61.00 66.00
From 1,100.01 to 1,120.00 5.00 62.00 67.00
From 1,120.01 to 1,140.00 5.00 63.00 68.00
From 1,140.01 to 1,160.00 5.00 64.00 69.00

By the By the Total

RM RM RM RM RM
From 1,160.01 to 1,180.00 5.00 65.00 70.00
From 1,180.01 to 1,200.00 5.00 66.00 71.00
From 1,200.01 to 1,220.00 5.00 68.00 73.00
From 1,220.01 to 1,240.00 5.00 69.00 74.00
From 1,240.01 to 1,260.00 5.00 70.00 75.00
From 1,260.01 to 1,280.00 5.00 71.00 76.00
From 1,280.01 to 1,300.00 5.00 72.00 77.00
From 1,300.01 to 1,320.00 5.00 73.00 78.00
From 1,320.01 to 1,340.00 5.00 74.00 79.00
From 1,340.01 to 1,360.00 5.00 75.00 80.00
From 1,360.01 to 1,380.00 5.00 76.00 81.00
From 1,380.01 to 1,400.00 5.00 77.00 82.00
From 1,400.01 to 1,420.00 5.00 79.00 84.00
From 1,420.01 to 1,440.00 5.00 80.00 85.00
From 1,440.01 to 1,460.00 5.00 81.00 86.00
From 1,460.01 to 1,480.00 5.00 82.00 87.00
From 1,480.01 to 1,500.00 5.00 83.00 88.00
From 1,500.01 to 1,520.00 5.00 84.00 89.00
From 1,520.01 to 1,540.00 5.00 85.00 90.00
From 1,540.01 to 1,560.00 5.00 86.00 91.00
From 1,560.01 to 1,580.00 5.00 87.00 92.00
From 1,580.01 to 1,600.00 5.00 88.00 93.00
From 1,600.01 to 1,620.00 5.00 90.00 95.00

By the By the Total

RM RM RM RM RM
From 1,620.01 to 1,640.00 5.00 91.00 96.00
From 1,640.01 to 1,660.00 5.00 92.00 97.00
From 1,660.01 to 1,680.00 5.00 93.00 98.00
From 1,680.01 to 1,700.00 5.00 94.00 99.00
From 1,700.01 to 1,720.00 5.00 95.00 100.00
From 1,720.01 to 1,740.00 5.00 96.00 101.00
From 1,740.01 to 1,760.00 5.00 97.00 102.00
From 1,760.01 to 1,780.00 5.00 98.00 103.00
From 1,780.01 to 1,800.00 5.00 99.00 104.00
From 1,800.01 to 1,820.00 5.00 101.00 106.00
From 1,820.01 to 1,840.00 5.00 102.00 107.00
From 1,840.01 to 1,860.00 5.00 103.00 108.00
From 1,860.01 to 1,880.00 5.00 104.00 109.00
From 1,880.01 to 1,900.00 5.00 105.00 110.00
From 1,900.01 to 1,920.00 5.00 106.00 111.00
From 1,920.01 to 1,940.00 5.00 107.00 112.00
From 1,940.01 to 1,960.00 5.00 108.00 113.00
From 1,960.01 to 1,980.00 5.00 109.00 114.00
From 1,980.01 to 2,000.00 5.00 110.00 115.00
From 2,000.01 to 2,020.00 5.00 112.00 117.00
From 2,020.01 to 2,040.00 5.00 113.00 118.00
From 2,040.01 to 2,060.00 5.00 114.00 119.00
From 2,060.01 to 2,080.00 5.00 115.00 120.00

By the By the Total

RM RM RM RM RM
From 2,080.01 to 2,100.00 5.00 116.00 121.00
From 2,100.01 to 2,120.00 5.00 117.00 122.00
From 2,120.01 to 2,140.00 5.00 118.00 123.00
From 2,140.01 to 2,160.00 5.00 119.00 124.00
From 2,160.01 to 2,180.00 5.00 120.00 125.00
From 2,180.01 to 2,200.00 5.00 121.00 126.00
From 2,200.01 to 2,220.00 5.00 123.00 128.00
From 2,220.01 to 2,240.00 5.00 124.00 129.00
From 2,240.01 to 2,260.00 5.00 125.00 130.00
From 2,260.01 to 2,280.00 5.00 126.00 131.00
From 2,280.01 to 2,300.00 5.00 127.00 132.00
From 2,300.01 to 2,320.00 5.00 128.00 133.00
From 2,320.01 to 2,340.00 5.00 129.00 134.00
From 2,340.01 to 2,360.00 5.00 130.00 135.00
From 2,360.01 to 2,380.00 5.00 131.00 136.00
From 2,380.01 to 2,400.00 5.00 132.00 137.00
From 2,400.01 to 2,420.00 5.00 134.00 139.00
From 2,420.01 to 2,440.00 5.00 135.00 140.00
From 2,440.01 to 2,460.00 5.00 136.00 141.00
From 2,460.01 to 2,480.00 5.00 137.00 142.00
From 2,480.01 to 2,500.00 5.00 138.00 143.00
From 2,500.01 to 2,520.00 5.00 139.00 144.00
From 2,520.01 to 2,540.00 5.00 140.00 145.00

By the By the Total

RM RM RM RM RM
From 2,540.01 to 2,560.00 5.00 141.00 146.00
From 2,560.01 to 2,580.00 5.00 142.00 147.00
From 2,580.01 to 2,600.00 5.00 143.00 148.00
From 2,600.01 to 2,620.00 5.00 145.00 150.00
From 2,620.01 to 2,640.00 5.00 146.00 151.00
From 2,640.01 to 2,660.00 5.00 147.00 152.00
From 2,660.01 to 2,680.00 5.00 148.00 153.00
From 2,680.01 to 2,700.00 5.00 149.00 154.00
From 2,700.01 to 2,720.00 5.00 150.00 155.00
From 2,720.01 to 2,740.00 5.00 151.00 156.00
From 2,740.01 to 2,760.00 5.00 152.00 157.00
From 2,760.01 to 2,780.00 5.00 153.00 158.00
From 2,780.01 to 2,800.00 5.00 154.00 159.00
From 2,800.01 to 2,820.00 5.00 156.00 161.00
From 2,820.01 to 2,840.00 5.00 157.00 162.00
From 2,840.01 to 2,860.00 5.00 158.00 163.00
From 2,860.01 to 2,880.00 5.00 159.00 164.00
From 2,880.01 to 2,900.00 5.00 160.00 165.00
From 2,900.01 to 2,920.00 5.00 161.00 166.00
From 2,920.01 to 2,940.00 5.00 162.00 167.00
From 2,940.01 to 2,960.00 5.00 163.00 168.00
From 2,960.01 to 2,980.00 5.00 164.00 169.00
From 2,980.01 to 3,000.00 5.00 165.00 170.00

By the By the Total

RM RM RM RM RM
From 3,000.01 to 3,020.00 5.00 167.00 172.00
From 3,020.01 to 3,040.00 5.00 168.00 173.00
From 3,040.01 to 3,060.00 5.00 169.00 174.00
From 3,060.01 to 3,080.00 5.00 170.00 175.00
From 3,080.01 to 3,100.00 5.00 171.00 176.00
From 3,100.01 to 3,120.00 5.00 172.00 177.00
From 3,120.01 to 3,140.00 5.00 173.00 178.00
From 3,140.01 to 3,160.00 5.00 174.00 179.00
From 3,160.01 to 3,180.00 5.00 175.00 180.00
From 3,180.01 to 3,200.00 5.00 176.00 181.00
From 3,200.01 to 3,220.00 5.00 178.00 183.00
From 3,220.01 to 3,240.00 5.00 179.00 184.00
From 3,240.01 to 3,260.00 5.00 180.00 185.00
From 3,260.01 to 3,280.00 5.00 181.00 186.00
From 3,280.01 to 3,300.00 5.00 182.00 187.00
From 3,300.01 to 3,320.00 5.00 183.00 188.00
From 3,320.01 to 3,340.00 5.00 184.00 189.00
From 3,340.01 to 3,360.00 5.00 185.00 190.00
From 3,360.01 to 3,380.00 5.00 186.00 191.00
From 3,380.01 to 3,400.00 5.00 187.00 192.00
From 3,400.01 to 3,420.00 5.00 189.00 194.00
From 3,420.01 to 3,440.00 5.00 190.00 195.00
From 3,440.01 to 3,460.00 5.00 191.00 196.00

By the By the Total

RM RM RM RM RM
From 3,460.01 to 3,480.00 5.00 192.00 197.00
From 3,480.01 to 3,500.00 5.00 193.00 198.00
From 3,500.01 to 3,520.00 5.00 194.00 199.00
From 3,520.01 to 3,540.00 5.00 195.00 200.00
From 3,540.01 to 3,560.00 5.00 196.00 201.00
From 3,560.01 to 3,580.00 5.00 197.00 202.00
From 3,580.01 to 3,600.00 5.00 198.00 203.00
From 3,600.01 to 3,620.00 5.00 200.00 205.00
From 3,620.01 to 3,640.00 5.00 201.00 206.00
From 3,640.01 to 3,660.00 5.00 202.00 207.00
From 3,660.01 to 3,680.00 5.00 203.00 208.00
From 3,680.01 to 3,700.00 5.00 204.00 209.00
From 3,700.01 to 3,720.00 5.00 205.00 210.00
From 3,720.01 to 3,740.00 5.00 206.00 211.00
From 3,740.01 to 3,760.00 5.00 207.00 212.00
From 3,760.01 to 3,780.00 5.00 208.00 213.00
From 3,780.01 to 3,800.00 5.00 209.00 214.00
From 3,800.01 to 3,820.00 5.00 211.00 216.00
From 3,820.01 to 3,840.00 5.00 212.00 217.00
From 3,840.01 to 3,860.00 5.00 213.00 218.00
From 3,860.01 to 3,880.00 5.00 214.00 219.00
From 3,880.01 to 3,900.00 5.00 215.00 220.00
From 3,900.01 to 3,920.00 5.00 216.00 221.00

By the By the Total

RM RM RM RM RM
From 3,920.01 to 3,940.00 5.00 217.00 222.00
From 3,940.01 to 3,960.00 5.00 218.00 223.00
From 3,960.01 to 3,980.00 5.00 219.00 224.00
From 3,980.01 to 4,000.00 5.00 220.00 225.00
From 4,000.01 to 4,020.00 5.00 222.00 227.00
From 4,020.01 to 4,040.00 5.00 223.00 228.00
From 4,040.01 to 4,060.00 5.00 224.00 229.00
From 4,060.01 to 4,080.00 5.00 225.00 230.00
From 4,080.01 to 4,100.00 5.00 226.00 231.00
From 4,100.01 to 4,120.00 5.00 227.00 232.00
From 4,120.01 to 4,140.00 5.00 228.00 233.00
From 4,140.01 to 4,160.00 5.00 229.00 234.00
From 4,160.01 to 4,180.00 5.00 230.00 235.00
From 4,180.01 to 4,200.00 5.00 231.00 236.00
From 4,200.01 to 4,220.00 5.00 233.00 238.00
From 4,220.01 to 4,240.00 5.00 234.00 239.00
From 4,240.01 to 4,260.00 5.00 235.00 240.00
From 4,260.01 to 4,280.00 5.00 236.00 241.00
From 4,280.01 to 4,300.00 5.00 237.00 242.00
From 4,300.01 to 4,320.00 5.00 238.00 243.00
From 4,320.01 to 4,340.00 5.00 239.00 244.00
From 4,340.01 to 4,360.00 5.00 240.00 245.00
From 4,360.01 to 4,380.00 5.00 241.00 246.00

By the By the Total

RM RM RM RM RM
From 4,380.01 to 4,400.00 5.00 242.00 247.00
From 4,400.01 to 4,420.00 5.00 244.00 249.00
From 4,420.01 to 4,440.00 5.00 245.00 250.00
From 4,440.01 to 4,460.00 5.00 246.00 251.00
From 4,460.01 to 4,480.00 5.00 247.00 252.00
From 4,480.01 to 4,500.00 5.00 248.00 253.00
From 4,500.01 to 4,520.00 5.00 249.00 254.00
From 4,520.01 to 4,540.00 5.00 250.00 255.00
From 4,540.01 to 4,560.00 5.00 251.00 256.00
From 4,560.01 to 4,580.00 5.00 252.00 257.00
From 4,580.01 to 4,600.00 5.00 253.00 258.00
From 4,600.01 to 4,620.00 5.00 255.00 260.00
From 4,620.01 to 4,640.00 5.00 256.00 261.00
From 4,640.01 to 4,660.00 5.00 257.00 262.00
From 4,660.01 to 4,680.00 5.00 258.00 263.00
From 4,680.01 to 4,700.00 5.00 259.00 264.00
From 4,700.01 to 4,720.00 5.00 260.00 265.00
From 4,720.01 to 4,740.00 5.00 261.00 266.00
From 4,740.01 to 4,760.00 5.00 262.00 267.00
From 4,760.01 to 4,780.00 5.00 263.00 268.00
From 4,780.01 to 4,800.00 5.00 264.00 269.00
From 4,800.01 to 4,820.00 5.00 266.00 271.00
From 4,820.01 to 4,840.00 5.00 267.00 272.00

By the By the Total

RM RM RM RM RM
From 4,840.01 to 4,860.00 5.00 268.00 273.00
From 4,860.01 to 4,880.00 5.00 269.00 274.00
From 4,880.01 to 4,900.00 5.00 270.00 275.00
From 4,900.01 to 4,920.00 5.00 271.00 276.00
From 4,920.01 to 4,940.00 5.00 272.00 277.00
From 4,940.01 to 4,960.00 5.00 273.00 278.00
From 4,960.01 to 4,980.00 5.00 274.00 279.00
From 4,980.01 to 5,000.00 5.00 275.00 280.00
From 5,000.01 to 5,100.00 5.00 281.00 286.00
From 5,100.01 to 5,200.00 5.00 286.00 291.00
From 5,200.01 to 5,300.00 5.00 292.00 297.00
From 5,300.01 to 5,400.00 5.00 297.00 302.00
From 5,400.01 to 5,500.00 5.00 303.00 308.00
From 5,500.01 to 5,600.00 5.00 308.00 313.00
From 5,600.01 to 5,700.00 5.00 314.00 319.00
From 5,700.01 to 5,800.00 5.00 319.00 324.00
From 5,800.01 to 5,900.00 5.00 325.00 330.00
From 5,900.01 to 6,000.00 5.00 330.00 335.00
From 6,000.01 to 6,100.00 5.00 336.00 341.00
From 6,100.01 to 6,200.00 5.00 341.00 346.00
From 6,200.01 to 6,300.00 5.00 347.00 352.00
From 6,300.01 to 6,400.00 5.00 352.00 357.00
From 6,400.01 to 6,500.00 5.00 358.00 363.00

By the By the Total

RM RM RM RM RM
From 6,500.01 to 6,600.00 5.00 363.00 368.00
From 6,600.01 to 6,700.00 5.00 369.00 374.00
From 6,700.01 to 6,800.00 5.00 374.00 379.00
From 6,800.01 to 6,900.00 5.00 380.00 385.00
From 6,900.01 to 7,000.00 5.00 385.00 390.00
From 7,000.01 to 7,100.00 5.00 391.00 396.00
From 7,100.01 to 7,200.00 5.00 396.00 401.00
From 7,200.01 to 7,300.00 5.00 402.00 407.00
From 7,300.01 to 7,400.00 5.00 407.00 412.00
From 7,400.01 to 7,500.00 5.00 413.00 418.00
From 7,500.01 to 7,600.00 5.00 418.00 423.00
From 7,600.01 to 7,700.00 5.00 424.00 429.00
From 7,700.01 to 7,800.00 5.00 429.00 434.00
From 7,800.01 to 7,900.00 5.00 435.00 440.00
From 7,900.01 to 8,000.00 5.00 440.00 445.00
From 8,000.01 to 8,100.00 5.00 446.00 451.00
From 8,100.01 to 8,200.00 5.00 451.00 456.00
From 8,200.01 to 8,300.00 5.00 457.00 462.00
From 8,300.01 to 8,400.00 5.00 462.00 467.00
From 8,400.01 to 8,500.00 5.00 468.00 473.00
From 8,500.01 to 8,600.00 5.00 473.00 478.00
From 8,600.01 to 8,700.00 5.00 479.00 484.00
From 8,700.01 to 8,800.00 5.00 484.00 489.00

By the By the Total

RM RM RM RM RM
From 8,800.01 to 8,900.00 5.00 490.00 495.00
From 8,900.01 to 9,000.00 5.00 495.00 500.00
From 9,000.01 to 9,100.00 5.00 501.00 506.00
From 9,100.01 to 9,200.00 5.00 506.00 511.00
From 9,200.01 to 9,300.00 5.00 512.00 517.00
From 9,300.01 to 9,400.00 5.00 517.00 522.00
From 9,400.01 to 9,500.00 5.00 523.00 528.00
From 9,500.01 to 9,600.00 5.00 528.00 533.00
From 9,600.01 to 9,700.00 5.00 534.00 539.00
From 9,700.01 to 9,800.00 5.00 539.00 544.00
From 9,800.01 to 9,900.00 5.00 545.00 550.00
From 9,900.01 to 10,000.00 5.00 550.00 555.00
From 10,000.01 to 10,100.00 5.00 556.00 561.00
From 10,100.01 to 10,200.00 5.00 561.00 566.00
From 10,200.01 to 10,300.00 5.00 567.00 572.00
From 10,300.01 to 10,400.00 5.00 572.00 577.00
From 10,400.01 to 10,500.00 5.00 578.00 583.00
From 10,500.01 to 10,600.00 5.00 583.00 588.00
From 10,600.01 to 10,700.00 5.00 589.00 594.00
From 10,700.01 to 10,800.00 5.00 594.00 599.00
From 10,800.01 to 10,900.00 5.00 600.00 605.00
From 10,900.01 to 11,000.00 5.00 605.00 610.00
From 11,000.01 to 11,100.00 5.00 611.00 616.00

By the By the Total

RM RM RM RM RM
From 11,100.01 to 11,200.00 5.00 616.00 621.00
From 11,200.01 to 11,300.00 5.00 622.00 627.00
From 11,300.01 to 11,400.00 5.00 627.00 632.00
From 11,400.01 to 11,500.00 5.00 633.00 638.00
From 11,500.01 to 11,600.00 5.00 638.00 643.00
From 11,600.01 to 11,700.00 5.00 644.00 649.00
From 11,700.01 to 11,800.00 5.00 649.00 654.00
From 11,800.01 to 11,900.00 5.00 655.00 660.00
From 11,900.01 to 12,000.00 5.00 660.00 665.00
From 12,000.01 to 12,100.00 5.00 666.00 671.00
From 12,100.01 to 12,200.00 5.00 671.00 676.00
From 12,200.01 to 12,300.00 5.00 677.00 682.00
From 12,300.01 to 12,400.00 5.00 682.00 687.00
From 12,400.01 to 12,500.00 5.00 688.00 693.00
From 12,500.0,1 to 12,600.00 5.00 693.00 698.00
From 12,600.01 to 12,700.00 5.00 699.00 704.00
From 12,700.01 to 12,800.00 5.00 704.00 709.00
From 12,800.01 to 12,900.00 5.00 710.00 715.00
From 12,900.01 to 13,000.00 5.00 715.00 720.00
From 13,000.01 to 13,100.00 5.00 721.00 726.00
From 13,100.01 to 13,200.00 5.00 726.00 731.00
From 13,200.01 to 13,300.00 5.00 732.00 737.00
From 13,300.01 to 13,400.00 5.00 737.00 742.00

By the By the Total

RM RM RM RM RM
From 13,400.01 to 13,500.00 5.00 743.00 748.00
From 13,500.01 to 13,600.00 5.00 748.00 753.00
From 13,600.01 to 13,700.00 5.00 754.00 759.00
From 13,700.01 to 13,800.00 5.00 759.00 764.00
From 13,800.01 to 13,900.00 5.00 765.00 770.00
From 13,900.01 to 14,000.00 5.00 770.00 775.00
From 14,000.01 to 14,100.00 5.00 776.00 781.00
From 14,100.01 to 14,200.00 5.00 781.00 786.00
From 14,200.01 to 14,300.00 5.00 787.00 792.00
From 14,300.01 to 14,400.00 5.00 792.00 797.00
From 14,400.01 to 14,500.00 5.00 798.00 803.00
From 14,500.01 to 14,600.00 5.00 803.00 808.00
From 14,600.01 to 14,700.00 5.00 809.00 814.00
From 14,700.01 to 14,800.00 5.00 814.00 819.00
From 14,800.01 to 14,900.00 5.00 820.00 825.00
From 14,900.01 to 15,000.00 5.00 825.00 830.00
From 15,000.01 to 15,100.00 5.00 831.00 836.00
From 15,100.01 to 15,200.00 5.00 836.00 841.00
From 15,200.01 to 15,300.00 5.00 842.00 847.00
From 15,300.01 to 15,400.00 5.00 847.00 852.00
From 15,400.01 to 15,500.00 5.00 853.00 858.00
From 15,500.01 to 15,600.00 5.00 858.00 863.00
From 15,600.01 to 15,700.00 5.00 864.00 869.00

By the By the Total

RM RM RM RM RM
From 15,700.01 to 15,800.00 5.00 869.00 874.00
From 15,800.01 to 15,900.00 5.00 875.00 880.00
From 15,900.01 to 16,000.00 5.00 880.00 885.00
From 16,000.01 to 16,100.00 5.00 886.00 891.00
From 16,100.01 to 16,200.00 5.00 891.00 896.00
From 16,200.01 to 16,300.00 5.00 897.00 902.00
From 16,300.01 to 16,400.00 5.00 902.00 907.00
From 16,400.01 to 16,500.00 5.00 908.00 913.00
From 16,500.01 to 16,600.00 5.00 913.00 918.00
From 16,600.01 to 16,700.00 5.00 919.00 924.00
From 16,700.01 to 16,800.00 5.00 924.00 929.00
From 16,800.01 to 16,900.00 5.00 930.00 935.00
From 16,900.01 to 17,000.00 5.00 935.00 940.00
From 17,000.01 to 17,100.00 5.00 941.00 946.00
From 17,100.01 to 17,200.00 5.00 946.00 951.00
From 17,200.01 to 17,300.00 5.00 952.00 957.00
From 17,300.01 to 17,400.00 5.00 957.00 962.00
From 17,400.01 to 17,500.00 5.00 963.00 968.00
From 17,500.01 to 17,600.00 5.00 968.00 973.00
From 17,600.01 to 17,700.00 5.00 974.00 979.00
From 17,700.01 to 17,800.00 5.00 979.00 984.00
From 17,800.01 to 17,900.00 5.00 985.00 990.00
From 17,900.01 to 18,000.00 5.00 990.00 995.00

By the By the Total

RM RM RM RM RM
From 18,000.01 to 18,100.00 5.00 996.00 1,001.00
From 18,100.01 to 18,200.00 5.00 1,001.00 1,006.00
From 18,200.01 to 18,300.00 5.00 1,007.00 1,012.00
From 18,300.01 to 18,400.00 5.00 1,012.00 1,017.00
From 18,400.01 to 18,500.00 5.00 1,018.00 1,023.00
From 18,500.01 to 18,600.00 5.00 1,023.00 1,028.00
From 18,600.01 to 18,700.00 5.00 1,029.00 1,034.00
From 18,700.01 to 18,800.00 5.00 1,034.00 1,039.00
From 18,800.01 to 18,900.00 5.00 1,040.00 1,045.00
From 18,900.01 to 19,000.00 5.00 1,045.00 1,050.00
From 19,000.01 to 19,100.00 5.00 1,051.00 1,056.00
From 19,100.01 to 19,200.00 5.00 1,056.00 1,061.00
From 19,200.01 to 19,300.00 5.00 1,062.00 1,067.00
From 19,300.01 to 19,400.00 5.00 1,067.00 1,072.00
From 19,400.01 to 19,500.00 5.00 1,073.00 1,078.00
From 19,500.01 to 19,600.00 5.00 1,078.00 1,083.00
From 19,600.01 to 19,700.00 5.00 1,084.00 1,089.00
From 19,700.01 to 19,800.00 5.00 1,089.00 1,094.00
From 19,800.01 to 19,900.00 5.00 1,095.00 1,100.00
From 19,900.01 to 20,000.00 5.00 1,100.00 1,105.00
month, and the total contribution which includes cents shall be rounded to the next
ringgit. The rate of contribution by the employer is RM5.00.
for the purpose of determining the amount of contribution to be paid on the wages
PART E
employees who are Malaysian citizens who have attained the age of sixty years.

By the By the Total

RM RM RM RM RM
From 10.01 to 20.00 1.00 0.00 1.00
From 20.01 to 40.00 2.00 0.00 2.00
From 40.01 to 60.00 3.00 0.00 3.00
From 60.01 to 80.00 4.00 0.00 4.00
From 80.01 to 100.00 4.00 0.00 4.00
From 100.01 to 120.00 5.00 0.00 5.00
From 120.01 to 140.00 6.00 0.00 6.00
From 140.01 to 160.00 7.00 0.00 7.00
From 160.01 to 180.00 8.00 0.00 8.00
From 180.01 to 200.00 8.00 0.00 8.00
From 200.01 to 220.00 9.00 0.00 9.00
From 220.01 to 240.00 10.00 0.00 10.00
From 240.01 to 260.00 11.00 0.00 11.00
From 260.01 to 280.00 12.00 0.00 12.00
From 280.01 to 300.00 12.00 0.00 12.00

By the By the Total

RM RM RM RM RM
From 300.01 to 320.00 13.00 0.00 13.00
From 320.01 to 340.00 14.00 0.00 14.00
From 340.01 to 360.00 15.00 0.00 15.00
From 360.01 to 380.00 16.00 0.00 16.00
From 380.01 to 400.00 16.00 0.00 16.00
From 400.01 to 420.00 17.00 0.00 17.00
From 420.01 to 440.00 18.00 0.00 18.00
From 440.01 to 460.00 19.00 0.00 19.00
From 460.01 to 480.00 20.00 0.00 20.00
From 480.01 to 500.00 20.00 0.00 20.00
From 500.01 to 520.00 21.00 0.00 21.00
From 520.01 to 540.00 22.00 0.00 22.00
From 540.01 to 560.00 23.00 0.00 23.00
From 560.01 to 580.00 24.00 0.00 24.00
From 580.01 to 600.00 24.00 0.00 24.00
From 600.01 to 620.00 25.00 0.00 25.00
From 620.01 to 640.00 26.00 0.00 26.00
From 640.01 to 660.00 27.00 0.00 27.00
From 660.01 to 680.00 28.00 0.00 28.00
From 680.01 to 700.00 28.00 0.00 28.00
From 700.01 to 720.00 29.00 0.00 29.00
From 720.01 to 740.00 30.00 0.00 30.00
From 740.01 to 760.00 31.00 0.00 31.00
From 760.01 to 780.00 32.00 0.00 32.00

By the By the Total

RM RM RM RM RM
From 780.01 to 800.00 32.00 0.00 32.00
From 800.01 to 820.00 33.00 0.00 33.00
From 820.01 to 840.00 34.00 0.00 34.00
From 840.01 to 860.00 35.00 0.00 35.00
From 860.01 to 880.00 36.00 0.00 36.00
From 880.01 to 900.00 36.00 0.00 36.00
From 900.01 to 920.00 37.00 0.00 37.00
From 920.01 to 940.00 38.00 0.00 38.00
From 940.01 to 960.00 39.00 0.00 39.00
From 960.01 to 980.00 40.00 0.00 40.00
From 980.01 to 1,000.00 40.00 0.00 40.00
From 1,000.01 to 1,020.00 41.00 0.00 41.00
From 1,020.01 to 1,040.00 42.00 0.00 42.00
From 1,040.01 to 1,060.00 43.00 0.00 43.00
From 1,060.01 to 1,080.00 44.00 0.00 44.00
From 1,080.01 to 1,100.00 44.00 0.00 44.00
From 1,100.01 to 1,120.00 45.00 0.00 45.00
From 1,120.01 to 1,140.00 46.00 0.00 46.00
From 1,140.01 to 1,160.00 47.00 0.00 47.00
From 1,160.01 to 1,180.00 48.00 0.00 48.00
From 1,180.01 to 1,200.00 48.00 0.00 48.00
From 1,200.01 to 1,220.00 49.00 0.00 49.00
From 1,220.01 to 1,240.00 50.00 0.00 50.00
From 1,240.01 to 1,260.00 51.00 0.00 51.00

By the By the Total

RM RM RM RM RM
From 1,260.01 to 1,280.00 52.00 0.00 52.00
From 1,280.01 to 1,300.00 52.00 0.00 52.00
From 1,300.01 to 1,320.00 53.00 0.00 53.00
From 1,320.01 to 1,340.00 54.00 0.00 54.00
From 1,340.01 to 1,360.00 55.00 0.00 55.00
From 1,360.01 to 1,380.00 56.00 0.00 56.00
From 1,380.01 to 1,400.00 56.00 0.00 56.00
From 1,400.01 to 1,420.00 57.00 0.00 57.00
From 1,420.01 to 1,440.00 58.00 0.00 58.00
From 1,440.01 to 1,460.00 59.00 0.00 59.00
From 1,460.01 to 1,480.00 60.00 0.00 60.00
From 1,480.01 to 1,500.00 60.00 0.00 60.00
From 1,500.01 to 1,520.00 61.00 0.00 61.00
From 1,520.01 to 1,540.00 62.00 0.00 62.00
From 1,540.01 to 1,560.00 63.00 0.00 63.00
From 1,560.01 to 1,580.00 64.00 0.00 64.00
From 1,580.01 to 1,600.00 64.00 0.00 64.00
From 1,600.01 to 1,620.00 65.00 0.00 65.00
From 1,620.01 to 1,640.00 66.00 0.00 66.00
From 1,640.01 to 1,660.00 67.00 0.00 67.00
From 1,660.01 to 1,680.00 68.00 0.00 68.00
From 1,680.01 to 1,700.00 68.00 0.00 68.00
From 1,700.01 to 1,720.00 69.00 0.00 69.00
From 1,720.01 to 1,740.00 70.00 0.00 70.00

By the By the Total

RM RM RM RM RM
From 1,740.01 to 1,760.00 71.00 0.00 71.00
From 1,760.01 to 1,780.00 72.00 0.00 72.00
From 1,780.01 to 1,800.00 72.00 0.00 72.00
From 1,800.01 to 1,820.00 73.00 0.00 73.00
From 1,820.01 to 1,840.00 74.00 0.00 74.00
From 1,840.01 to 1,860.00 75.00 0.00 75.00
From 1,860.01 to 1,880.00 76.00 0.00 76.00
From 1,880.01 to 1,900.00 76.00 0.00 76.00
From 1,900.01 to 1,920.00 77.00 0.00 77.00
From 1,920.01 to 1,940.00 78.00 0.00 78.00
From 1,940.01 to 1,960.00 79.00 0.00 79.00
From 1,960.01 to 1,980.00 80.00 0.00 80.00
From 1,980.01 to 2,000.00 80.00 0.00 80.00
From 2,000.01 to 2,020.00 81.00 0.00 81.00
From 2,020.01 to 2,040.00 82.00 0.00 82.00
From 2,040.01 to 2,060.00 83.00 0.00 83.00
From 2,060.01 to 2,080.00 84.00 0.00 84.00
From 2,080.01 to 2,100.00 84.00 0.00 84.00
From 2,100.01 to 2,120.00 85.00 0.00 85.00
From 2,120.01 to 2,140.00 86.00 0.00 86.00
From 2,140.01 to 2,160.00 87.00 0.00 87.00
From 2,160.01 to 2,180.00 88.00 0.00 88.00
From 2,180.01 to 2,200.00 88.00 0.00 88.00
From 2,200.01 to 2,220.00 89.00 0.00 89.00

By the By the Total

RM RM RM RM RM
From 2,220.01 to 2,240.00 90.00 0.00 90.00
From 2,240.01 to 2,260.00 91.00 0.00 91.00
From 2,260.01 to 2,280.00 92.00 0.00 92.00
From 2,280.01 to 2,300.00 92.00 0.00 92.00
From 2,300.01 to 2,320.00 93.00 0.00 93.00
From 2,320.01 to 2,340.00 94.00 0.00 94.00
From 2,340.01 to 2,360.00 95.00 0.00 95.00
From 2,360.01 to 2,380.00 96.00 0.00 96.00
From 2,380.01 to 2,400.00 96.00 0.00 96.00
From 2,400.01 to 2,420.00 97.00 0.00 97.00
From 2,420.01 to 2,440.00 98.00 0.00 98.00
From 2,440.01 to 2,460.00 99.00 0.00 99.00
From 2,460.01 to 2,480.00 100.00 0.00 100.00
From 2,480.01 to 2,500.00 100.00 0.00 100.00
From 2,500.01 to 2,520.00 101.00 0.00 101.00
From 2,520.01 to 2,540.00 102.00 0.00 102.00
From 2,540.01 to 2,560.00 103.00 0.00 103.00
From 2,560.01 to 2,580.00 104.00 0.00 104.00
From 2,580.01 to 2,600.00 104.00 0.00 104.00
From 2,600.01 to 2,620.00 105.00 0.00 105.00
From 2,620.01 to 2,640.00 106.00 0.00 106.00
From 2,640.01 to 2,660.00 107.00 0.00 107.00
From 2,660.01 to 2,680.00 108.00 0.00 108.00
From 2,680.01 to 2,700.00 108.00 0.00 108.00

By the By the Total

RM RM RM RM RM
From 2,700.01 to 2,720.00 109.00 0.00 109.00
From 2,720.01 to 2,740.00 110.00 0.00 110.00
From 2,740.01 to 2,760.00 111.00 0.00 111.00
From 2,760.01 to 2,780.00 112.00 0.00 112.00
From 2,780.01 to 2,800.00 112.00 0.00 112.00
From 2,800.01 to 2,820.00 113.00 0.00 113.00
From 2,820.01 to 2,840.00 114.00 0.00 114.00
From 2,840.01 to 2,860.00 115.00 0.00 115.00
From 2,860.01 to 2,880.00 116.00 0.00 116.00
From 2,880.01 to 2,900.00 116.00 0.00 116.00
From 2,900.01 to 2,920.00 117.00 0.00 117.00
From 2,920.01 to 2,940.00 118.00 0.00 118.00
From 2,940.01 to 2,960.00 119.00 0.00 119.00
From 2,960.01 to 2,980.00 120.00 0.00 120.00
From 2,980.01 to 3,000.00 120.00 0.00 120.00
From 3,000.01 to 3,020.00 121.00 0.00 121.00
From 3,020.01 to 3,040.00 122.00 0.00 122.00
From 3,040.01 to 3,060.00 123.00 0.00 123.00
From 3,060.01 to 3,080.00 124.00 0.00 124.00
From 3,080.01 to 3,100.00 124.00 0.00 124.00
From 3,100.01 to 3,120.00 125.00 0.00 125.00
From 3,120.01 to 3,140.00 126.00 0.00 126.00
From 3,140.01 to 3,160.00 127.00 0.00 127.00
From 3,160.01 to 3,180.00 128.00 0.00 128.00

By the By the Total

RM RM RM RM RM
From 3,180.01 to 3,200.00 128.00 0.00 128.00
From 3,200.01 to 3,220.00 129.00 0.00 129.00
From 3,220.01 to 3,240.00 130.00 0.00 130.00
From 3,240.01 to 3,260.00 131.00 0.00 131.00
From 3,260.01 to 3,280.00 132.00 0.00 132.00
From 3,280.01 to 3,300.00 132.00 0.00 132.00
From 3,300.01 to 3,320.00 133.00 0.00 133.00
From 3,320.01 to 3,340.00 134.00 0.00 134.00
From 3,340.01 to 3,360.00 135.00 0.00 135.00
From 3,360.01 to 3,380.00 136.00 0.00 136.00
From 3,380.01 to 3,400.00 136.00 0.00 136.00
From 3,400.01 to 3,420.00 137.00 0.00 137.00
From 3,420.01 to 3,440.00 138.00 0.00 138.00
From 3,440.01 to 3,460.00 139.00 0.00 139.00
From 3,460.01 to 3,480.00 140.00 0.00 140.00
From 3,480.01 to 3,500.00 140.00 0.00 140.00
From 3,500.01 to 3,520.00 141.00 0.00 141.00
From 3,520.01 to 3,540.00 142.00 0.00 142.00
From 3,540.01 to 3,560.00 143.00 0.00 143.00
From 3,560.01 to 3,580.00 144.00 0.00 144.00
From 3,580.01 to 3,600.00 144.00 0.00 144.00
From 3,600.01 to 3,620.00 145.00 0.00 145.00
From 3,620.01 to 3,640.00 146.00 0.00 146.00
From 3,640.01 to 3,660.00 147.00 0.00 147.00

By the By the Total

RM RM RM RM RM
From 3,660.01 to 3,680.00 148.00 0.00 148.00
From 3,680.01 to 3,700.00 148.00 0.00 148.00
From 3,700.01 to 3,720.00 149.00 0.00 149.00
From 3,720.01 to 3,740.00 150.00 0.00 150.00
From 3,740.01 to 3,760.00 151.00 0.00 151.00
From 3,760.01 to 3,780.00 152.00 0.00 152.00
From 3,780.01 to 3,800.00 152.00 0.00 152.00
From 3,800.01 to 3,820.00 153.00 0.00 153.00
From 3,820.01 to 3,840.00 154.00 0.00 154.00
From 3,840.01 to 3,860.00 155.00 0.00 155.00
From 3,860.01 to 3,880.00 156.00 0.00 156.00
From 3,880.01 to 3,900.00 156.00 0.00 156.00
From 3,900.01 to 3,920.00 157.00 0.00 157.00
From 3,920.01 to 3,940.00 158.00 0.00 158.00
From 3,940.01 to 3,960.00 159.00 0.00 159.00
From 3,960.01 to 3,980.00 160.00 0.00 160.00
From 3,980.01 to 4,000.00 160.00 0.00 160.00
From 4,000.01 to 4,020.00 161.00 0.00 161.00
From 4,020.01 to 4,040.00 162.00 0.00 162.00
From 4,040.01 to 4,060.00 163.00 0.00 163.00
From 4,060.01 to 4,080.00 164.00 0.00 164.00
From 4,080.01 to 4,100.00 164.00 0.00 164.00
From 4,100.01 to 4,120.00 165.00 0.00 165.00
From 4,120.01 to 4,140.00 166.00 0.00 166.00

By the By the Total

RM RM RM RM RM
From 4,140.01 to 4,160.00 167.00 0.00 167.00
From 4,160.01 to 4,180.00 168.00 0.00 168.00
From 4,180.01 to 4,200.00 168.00 0.00 168.00
From 4,200.01 to 4,220.00 169.00 0.00 169.00
From 4,220.01 to 4,240.00 170.00 0.00 170.00
From 4,240.01 to 4,260.00 171.00 0.00 171.00
From 4,260.01 to 4,280.00 172.00 0.00 172.00
From 4,280.01 to 4,300.00 172.00 0.00 172.00
From 4,300.01 to 4,320.00 173.00 0.00 173.00
From 4,320.01 to 4,340.00 174.00 0.00 174.00
From 4,340.01 to 4,360.00 175.00 0.00 175.00
From 4,360.01 to 4,380.00 176.00 0.00 176.00
From 4,380.01 to 4,400.00 176.00 0.00 176.00
From 4,400.01 to 4,420.00 177.00 0.00 177.00
From 4,420.01 to 4,440.00 178.00 0.00 178.00
From 4,440.01 to 4,460.00 179.00 0.00 179.00
From 4,460.01 to 4,480.00 180.00 0.00 180.00
From 4,480.01 to 4,500.00 180.00 0.00 180.00
From 4,500.01 to 4,520.00 181.00 0.00 181.00
From 4,520.01 to 4,540.00 182.00 0.00 182.00
From 4,540.01 to 4,560.00 183.00 0.00 183.00
From 4,560.01 to 4,580.00 184.00 0.00 184.00
From 4,580.01 to 4,600.00 184.00 0.00 184.00
From 4,600.01 to 4,620.00 185.00 0.00 185.00

By the By the Total

RM RM RM RM RM
From 4,620.01 to 4,640.00 186.00 0.00 186.00
From 4,640.01 to 4,660.00 187.00 0.00 187.00
From 4,660.01 to 4,680.00 188.00 0.00 188.00
From 4,680.01 to 4,700.00 188.00 0.00 188.00
From 4,700.01 to 4,720.00 189.00 0.00 189.00
From 4,720.01 to 4,740.00 190.00 0.00 190.00
From 4,740.01 to 4,760.00 191.00 0.00 191.00
From 4,760.01 to 4,780.00 192.00 0.00 192.00
From 4,780.01 to 4,800.00 192.00 0.00 192.00
From 4,800.01 to 4,820.00 193.00 0.00 193.00
From 4,820.01 to 4,840.00 194.00 0.00 194.00
From 4,840.01 to 4,860.00 195.00 0.00 195.00
From 4,860.01 to 4,880.00 196.00 0.00 196.00
From 4,880.01 to 4,900.00 196.00 0.00 196.00
From 4,900.01 to 4,920.00 197.00 0.00 197.00
From 4,920.01 to 4,940.00 198.00 0.00 198.00
From 4,940.01 to 4,960.00 199.00 0.00 199.00
From 4,960.01 to 4,980.00 200.00 0.00 200.00
From 4,980.01 to 5,000.00 200.00 0.00 200.00
From 5,000.01 to 5,100.00 204.00 0.00 204.00
From 5,100.01 to 5,200.00 208.00 0.00 208.00
From 5,200.01 to 5,300.00 212.00 0.00 212.00
From 5,300.01 to 5,400.00 216.00 0.00 216.00
From 5,400.01 to 5,500.00 220.00 0.00 220.00

By the By the Total

RM RM RM RM RM
From 5,500.01 to 5,600.00 224.00 0.00 224.00
From 5,600.01 to 5,700.00 228.00 0.00 228.00
From 5,700.01 to 5,800.00 232.00 0.00 232.00
From 5,800.01 to 5,900.00 236.00 0.00 236.00
From 5,900.01 to 6,000.00 240.00 0.00 240.00
From 6,000.01 to 6,100.00 244.00 0.00 244.00
From 6,100.01 to 6,200.00 248.00 0.00 248.00
From 6,200.01 to 6,300.00 252.00 0.00 252.00
From 6,300.01 to 6,400.00 256.00 0.00 256.00
From 6,400.01 to 6,500.00 260.00 0.00 260.00
From 6,500.01 to 6,600.00 264.00 0.00 264.00
From 6,600.01 to 6,700.00 268.00 0.00 268.00
From 6,700.01 to 6,800.00 272.00 0.00 272.00
From 6,800.01 to 6,900.00 276.00 0.00 276.00
From 6,900.01 to 7,000.00 280.00 0.00 280.00
From 7,000.01 to 7,100.00 284.00 0.00 284.00
From 7,100.01 to 7,200.00 288.00 0.00 288.00
From 7,200.01 to 7,300.00 292.00 0.00 292.00
From 7,300.01 to 7,400.00 296.00 0.00 296.00
From 7,400.01 to 7,500.00 300.00 0.00 300.00
From 7,500.01 to 7,600.00 304.00 0.00 304.00
From 7,600.01 to 7,700.00 308.00 0.00 308.00
From 7,700.01 to 7,800.00 312.00 0.00 312.00
From 7,800.01 to 7,900.00 316.00 0.00 316.00

By the By the Total

RM RM RM RM RM
From 7,900.01 to 8,000.00 320.00 0.00 320.00
From 8,000.01 to 8,100.00 324.00 0.00 324.00
From 8,100.01 to 8,200.00 328.00 0.00 328.00
From 8,200.01 to 8,300.00 332.00 0.00 332.00
From 8,300.01 to 8,400.00 336.00 0.00 336.00
From 8,400.01 to 8,500.00 340.00 0.00 340.00
From 8,500.01 to 8,600.00 344.00 0.00 344.00
From 8,600.01 to 8,700.00 348.00 0.00 348.00
From 8,700.01 to 8,800.00 352.00 0.00 352.00
From 8,800.01 to 8,900.00 356.00 0.00 356.00
From 8,900.01 to 9,000.00 360.00 0.00 360.00
From 9,000.01 to 9,100.00 364.00 0.00 364.00
From 9,100.01 to 9,200.00 368.00 0.00 368.00
From 9,200.01 to 9,300.00 372.00 0.00 372.00
From 9,300.01 to 9,400.00 376.00 0.00 376.00
From 9,400.01 to 9,500.00 380.00 0.00 380.00
From 9,500.01 to 9,600.00 384.00 0.00 384.00
From 9,600.01 to 9,700.00 388.00 0.00 388.00
From 9,700.01 to 9,800.00 392.00 0.00 392.00
From 9,800.01 to 9,900.00 396.00 0.00 396.00
From 9,900.01 to 10,000.00 400.00 0.00 400.00
From 10,000.01 to 10,100.00 404.00 0.00 404.00
From 10,100.01 to 10,200.00 408.00 0.00 408.00
From 10,200.01 to 10,300.00 412.00 0.00 412.00

By the By the Total

RM RM RM RM RM
From 10,300.01 to 10,400.00 416.00 0.00 416.00
From 10,400.01 to 10,500.00 420.00 0.00 420.00
From 10,500.01 to 10,600.00 424.00 0.00 424.00
From 10,600.01 to 10,700.00 428.00 0.00 428.00
From 10,700.01 to 10,800.00 432.00 0.00 432.00
From 10,800.01 to 10,900.00 436.00 0.00 436.00
From 10,900.01 to 11,000.00 440.00 0.00 440.00
From 11,000.01 to 11,100.00 444.00 0.00 444.00
From 11,100.01 to 11,200.00 448.00 0.00 448.00
From 11,200.01 to 11,300.00 452.00 0.00 452.00
From 11,300.01 to 11,400.00 456.00 0.00 456.00
From 11,400.01 to 11,500.00 460.00 0.00 460.00
From 11,500.01 to 11,600.00 464.00 0.00 464.00
From 11,600.01 to 11,700.00 468.00 0.00 468.00
From 11,700.01 to 11,800.00 472.00 0.00 472.00
From 11,800.01 to 11,900.00 476.00 0.00 476.00
From 11,900.01 to 12,000.00 480.00 0.00 480.00
From 12,000.01 to 12,100.00 484.00 0.00 484.00
From 12,100.01 to 12,200.00 488.00 0.00 488.00
From 12,200.01 to 12,300.00 492.00 0.00 492.00
From 12,300.01 to 12,400.00 496.00 0.00 496.00
From 12,400.01 to 12,500.00 500.00 0.00 500.00
From 12,500.01 to 12,600.00 504.00 0.00 504.00
From 12,600.01 to 12,700.00 508.00 0.00 508.00

By the By the Total

RM RM RM RM RM
From 12,700.01 to 12,800.00 512.00 0.00 512.00
From 12,800.01 to 12,900.00 516.00 0.00 516.00
From 12,900.01 to 13,000.00 520.00 0.00 520.00
From 13,000.01 to 13,100.00 524.00 0.00 524.00
From 13,100.01 to 13,200.00 528.00 0.00 528.00
From 13,200.01 to 13,300.00 532.00 0.00 532.00
From 13,300.01 to 13,400.00 536.00 0.00 536.00
From 13,400.01 to 13,500.00 540.00 0.00 540.00
From 13,500.01 to 13,600.00 544.00 0.00 544.00
From 13,600.01 to 13,700.00 548.00 0.00 548.00
From 13,700.01 to 13,800.00 552.00 0.00 552.00
From 13,800.01 to 13,900.00 556.00 0.00 556.00
From 13,900.01 to 14,000.00 560.00 0.00 560.00
From 14,000.01 to 14,100.00 564.00 0.00 564.00
From 14,100.01 to 14,200.00 568.00 0.00 568.00
From 14,200.01 to 14,300.00 572.00 0.00 572.00
From 14,300.01 to 14,400.00 576.00 0.00 576.00
From 14,400.01 to 14,500.00 580.00 0.00 580.00
From 14,500.01 to 14,600.00 584.00 0.00 584.00
From 14,600.01 to 14,700.00 588.00 0.00 588.00
From 14,700.01 to 14,800.00 592.00 0.00 592.00
From 14,800.01 to 14,900.00 596.00 0.00 596.00
From 14,900.01 to 15,000.00 600.00 0.00 600.00

By the By the Total

RM RM RM RM RM
From 15,000.01 to 15,100.00 604.00 0.00 604.00
From 15,100.01 to 15,200.00 608.00 0.00 608.00
From 15,200.01 to 15,300.00 612.00 0.00 612.00
From 15,300.01 to 15,400.00 616.00 0.00 616.00
From 15,400.01 to 15,500.00 620.00 0.00 620.00
From 15,500.01 to 15,600.00 624.00 0.00 624.00
From 15,600.01 to 15,700.00 628.00 0.00 628.00
From 15,700.01 to 15,800.00 632.00 0.00 632.00
From 15,800.01 to 15,900.00 636.00 0.00 636.00
From 15,900.01 to 16,000.00 640.00 0.00 640.00
From 16,000.01 to 16,100.00 644.00 0.00 644.00
From 16,100.01 to 16,200.00 648.00 0.00 648.00
From 16,200.01 to 16,300.00 652.00 0.00 652.00
From 16,300.01 to 16,400.00 656.00 0.00 656.00
From 16,400.01 to 16,500.00 660.00 0.00 660.00
From 16,500.01 to 16,600.00 664.00 0.00 664.00
From 16,600.01 to 16,700.00 668.00 0.00 668.00
From 16,700.01 to 16,800.00 672.00 0.00 672.00
From 16,800.01 to 16,900.00 676.00 0.00 676.00
From 16,900.01 to 17,000.00 680.00 0.00 680.00
From 17,000.01 to 17,100.00 684.00 0.00 684.00
From 17,100.01 to 17,200.00 688.00 0.00 688.00

By the By the Total

RM RM RM RM RM
From 17,200.01 to 17,300.00 692.00 0.00 692.00
From 17,300.01 to 17,400.00 696.00 0.00 696.00
From 17,400.01 to 17,500.00 700.00 0.00 700.00
From 17,500.01 to 17,600.00 704.00 0.00 704.00
From 17,600.01 to 17,700.00 708.00 0.00 708.00
From 17,700.01 to 17,800.00 712.00 0.00 712.00
From 17,800.01 to 17,900.00 716.00 0.00 716.00
From 17,900.01 to 18,000.00 720.00 0.00 720.00
From 18,000.01 to 18,100.00 724.00 0.00 724.00
From 18,100.01 to 18,200.00 728.00 0.00 728.00
From 18,200.01 to 18,300.00 732.00 0.00 732.00
From 18,300.01 to 18,400.00 736.00 0.00 736.00
From 18,400.01 to 18,500.00 740.00 0.00 740.00
From 18,500.01 to 18,600.00 744.00 0.00 744.00
From 18,600.01 to 18,700.00 748.00 0.00 748.00
From 18,700.01 to 18,800.00 752.00 0.00 752.00
From 18,800.01 to 18,900.00 756.00 0.00 756.00
From 18,900.01 to 19,000.00 760.00 0.00 760.00
From 19,000.01 to 19,100.00 764.00 0.00 764.00
From 19,100.01 to 19,200.00 768.00 0.00 768.00
From 19,200.01 to 19,300.00 772.00 0.00 772.00
From 19,300.01 to 19,400.00 776.00 0.00 776.00

By the By the Total

RM RM RM RM RM
From 19,400.01 to 19,500.00 780.00 0.00 780.00
From 19,500.01 to 19,600.00 784.00 0.00 784.00
From 19,600.01 to 19,700.00 788.00 0.00 788.00
From 19,700.01 to 19,800.00 792.00 0.00 792.00
From 19,800.01 to 19,900.00 796.00 0.00 796.00
From 19,900.01 to 20,000.00 800.00 0.00 800.00
month, and the contribution by the employer shall be calculated at the rate of 4% of
the amount of wages for the month. The total contribution which includes cents shall
be rounded to the next ringgit.
FOURTH SCHEDULE
(Deleted by Act A914).

FIFTH SCHEDULE
[Subsection 58(1)]
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS

MADE UNDER PARAGRAPH 54(1)(a)
The additional amount payable is two thousand five hundred ringgit.
SIXTH SCHEDULE
[Subsection 58(2)]
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS

MADE UNDER PARAGRAPH 54(1)(c)
The additional amount payable is five thousand ringgit.
SEVENTH SCHEDULE
[Section 26C]
THE PROVISIONS APPLICABLE TO A CORPORATION

ESTABLISHED BY THE BOARD
1. Duty of the Board to make regulations in respect of a corporation
The Board shall, on or before the date on which a corporation is established,

make regulations in respect of the corporation defining—
(a) the purposes and objects for which the corporation is established;
(b) the rights, powers, duties and functions of the corporation;
(c) the system of management of the corporation; and
(d) the relationship between the corporation and the Board and the right of
control over the corporation.
2. Scope of corporation
Nothing in this Act shall be construed to authorize the Board to establish any
corporation for any purpose or object more extensive in scope than the purposes
or objects for which the Board was constituted or as conferring on any

corporation any right, duty, power or function which is not within the rights,
duties, powers or functions of the Board under this Act.
3. Binding effect of such regulations
Subject to the provisions of this Act, and of any regulations made under section
71, regulations made under paragraph 1 shall be binding on the corporation in
respect of which they were made and shall have effect for all purposes under this
Act.
4. Register of corporation
The Board shall keep a register in the prescribed form of all corporations and
such register together with copies of all regulations made under paragraph 1 shall
be open to public inspection at such places and at such times as the Board may
determine.
5. Winding up
(1) The Board may by order published in the Gazette direct that any
corporation be wound up and dissolved.
(2) Upon the dissolution of any corporation under this paragraph, the assets
of the corporation, after payment of all liabilities, shall be transferred to
and vested in the Board.
6. Legal character of a corporation
Every corporation shall be a body corporate by such name as the Board shall
give to such corporation and shall have perpetual succession and a common seal
and may sue and be sued in such name, and for the purpose of effecting the
purposes and objects for which it was established, may enter into contracts and
hold and deal in or with any movable or immovable property and may do all
other matters and things incidental or appertaining to a body corporate not
inconsistent with the provisions of this Act and subject to such restrictions or
limitations as may be prescribed by the Board.
7. Common seal of a corporation
(1) Every corporation shall have a common seal, which shall bear such device
as the corporation, with the approval of the Board, may approve, and the
seal may from time to time be broken, changed, altered and made anew by
the corporation, with approval of the Board.
(2) Until a seal is provided by the corporation under this paragraph, the
common seal of the Employees Provident Fund Board may be used as the
common seal of the corporation.
(3) The common seal shall be kept in the custody of, and shall be authenticated
by, any person as the corporation may direct.
(4) All deeds, documents and other instruments purporting to be sealed with
the common seal of the corporation and authenticated by the person in
whose custody of the common seal is kept shall, until the contrary is
proved, be deemed to have been validly executed.
172
LAWS OF MALAYSIA
Act 452
LIST OF AMENDMENTS
Amending law Short title In force from
P.U. (A) 551/1992 Employees Provident Fund 01-01-1993

(Amendment of Third
Schedule) Order 1992
Act A914 Employees Provident Fund paragraphs 26(a) & (b)

(Amendment) Act 1995 and section 27—
01-11-1994;
other sections except
section 24—
01-08-1995

(Amendment of Third
Act A958 Employees Provident Fund 31-10-1996

(Amendment) Act 1996

(Amendment of First Schedule
and Third Schedule) Order
1998
P.U. (A) 414/1998 Employees Provident 01-08-1998

Fund(Amendment of First
Schedule and Third Schedule)
(No. 2) Order 1998
Act A1080 Employees Provident Fund 01-07-2000; except

(Amendment) Act 2000 para 54(6)(g)—
01-04-2000
P.U. (A) 135/2001 Employees Provident Fund 01-04-2001 until

(Amendment of Third 31-03-2002
Act A1123 Employees Provident Fund paragraph 5(b) dan

(Amendment) Act 2001 sections 8 & 9—
01-07-2000;
paragraphs 5(a) &
(e), sections 6 and 7—
01-01-2001;
section 2—
28-09-2001;
sections 3 & 4 and
paragraphs 5(c), (d)
and (f)—15-12-2001

(Amendment of Third
Act A1190 Employees Provident Fund sections 3, 4, 5, 6 and

(Amendment) Act 2003 7—01-08-2001;
section 2—19-08-2002


(Amendment of Fifth and Sixth

(Amendment of Third
Act A1300 Employees Provident Fund section 2, paragraphs

(Amendment) Act 2007 3(a) and (c), sections 4,
5, 6, 7, 8, 13, 14, 15,
paragraphs 16(a) and
(c), sections 18, 19,
paragraphs 23(b) and
(c), subparagraph 23(f)
(ii), sections 24, 25, 31,
32, 34 and paragraphs
35(a), (b), (d) and
(e)—01-09-2007;
paragraph 3(b),
subparagraph 23(f)(i),
paragraph (i)
appearing in
subparagraph 23(f)
(iv), sections 26, 28, 29
and 30—01-11-2007;
paragraph 16(b),
section 20, 21,
paragraph 23(a), (d),
(e), sections 27, 33, 37,
38 and 39—
01-02-2008;
sections 9, 10, 11, 12,
17, 22 and paragraph
36(b)— 01-07-2008


(Amendment of Third

(Amendment of Third

(Addition and Modification to
the Purposes for Withdrawal
Under Subsection 54(6)) Order
2012

(Amendment of Third

Act A1504 Employees Provident Fund sections 2, 4, 12, 16, 19

(Amendment) Act 2016 and 23, paragraphs
24(b) and (c)—
01-04-2016;
sections 3, 5, 7, 8, 9,
10, 17, and 18, and
paragraph 24(a)—
01-08-2016;
sections 11, 13, 15, 20
and 21—01-01-2017;
sections 14 and 22—
01-01-2018

(Amendment of Third

(Amendment of Third
Act A1611 Employees Provident Fund 15-03-2020 except

(Amendment) Act 2019 sections 6, 8 & 11

176
LAWS OF MALAYSIA
Act 452
LIST OF SECTIONS AMENDED
Section Amending authority In force from
2 Act A914 01-08-1995

Act A958 31-10-1996
Act A1080 01-07-2000
Act A1123 28-09-2001
Act A1300 paragraph
(a) and (c)—
01-09-2007
Act A1504 01-04-2016
3 Act A1300 01-09-2007
4 Act A914 01-08-1995

Act A1611 15-03-2020
6 Act A1611 15-03-2020
9 Act A1611 15-03-2020
13 Act A914 01-08-1995
18 Act A1300 01-09-2007

Act A1611 15-03-2020
20 Act A1300 01-09-2007
23A Act A1504 01-08-2016
23B Act A1504 01-08-2016
23C Act A1504 01-08-2016
23D Act A1504 01-08-2016
24 Act A914 01-08-1995

26 Act A914 01-08-1995

Act A1300 01-09-2007
Act A1504 01-04-2016
26A Act A914 01-08-1995

Act A958 31-10-1996
26B Act A914 01-08-1995
Act A958 31-10-1996
Act A1123 15-12-2001
26C Act A958 01-10-1996
27 Act A914 01-08-1995

Act A1504 01-08-2016
PART IIIA Act A958 31-10-1996
29A Act A1300 01-09-2007
30 Act A914 01-08-1995

Act A958 31-10-1996
Act A1080 01-07-2000
31 Act A914 01-08-1995

Act A958 31-10-1996
Act A1300 01-07-2008
31A Act A1300 01-07-2008
33 Act A914 01-08-1995

Act A958 31-10-1996
Act A1080 01-07-2000
Act A1300 01-07-2008
33A Act A1300 01-07-2008
34 Act A914 01-08-1995

Act A1080 01-07-2000
35 Act A914 01-08-1995
36 Act A914 01-08-1995
37 Act A914 01-08-1995
37A Act A914 01-08-1995

38 Act A1080 01-07-2000
39 Act A1300 01-09-2007
40 Act A1300 01-09-2007
41 Act A1300 01-09-2007
43 Act A914 01-08-1995

Act A1080 01-07-2000
Act A1300 paragraph
16(a) and (c)
01-09-2007;
paragraph
16(b);
01-02-2008
Act A1611 15-03-2020
43A Act A1504 01-08-2016
44 Act A914 01-08-1995

Act A1123 15-12-2001
44A Act A1300 01-07-2008
45 Act A914 01-08-1995

Act A958 31-10-1996
Act A1300 01-09-2007
Act A1504 01-08-2016
46 Act A914 01-08-1995

Act A1504 01-08-2016
47 Act A914 01-08-1995
48 Act A914 01-08-1995
49 Act A1300 01-09-2007

Act A1504 01-08-2016
50 Act A914 01-08-1995

Act A958 31-10-1996
Act A1080 01-07-2000
Act A1300 01-02-2008
Act A1504 01-01-2017
51 Act A914 01-08-1995

Act A1504 01-04-2016
51A Act A1300 01-02-2008

Act A1504 01-01-2017
PART VA Act A1300 01-07-2008
53A Act A1300 01-07-2008
53B Act A1300 01-07-2008
54 Act A914 01-11-1994

Act A958 31-10-1996
Act A1080 paragraph
54(6)(g)—
01-04-2000;
other than
paragraph
54(6)(g)—
01-07-2000
Act A1123 subsections
54(1) and (6)—
01-01-2001;
subsection
54(2)—
01-07-2000;
subsections
54(4), (4A)
and (6)—
15-12-2001
Act A1190 19-08-2002
Act A1300 paragraphs
23(a), (d)
and (e)
01-02-2008;
subparagraphs
23(b) and (c),
subparagraph
23(f)(ii)—
01-09-2007;
subparagraph
23(f)(i),
paragraph (i)
appearing in
subparagraph
23(f)(iv)—
01-11-2007
P.U. (A) 498/2012 01-01-2013
54A Act A958 31-10-1996

Act A1300 01-09-2007
54B Act A958 31-10-1996
54C Act A1123 01-01-2001

Act A1300 01-09-2007
Act A1504 01-01-2018
55 Act A914 01-11-1994

Act A1080 01-07-2000
Act A1300 01-11-2007
55A Act A1300 01-02-2008

Act A1611 15-03-2020
55B Act A1504 01-01-2017

Act A1611 15-03-2020
PART VIA Act A1080 01-07-2000

Act A1123 01-07-2000
56 Act A1080 01-07-2000

Act A1123 01-01-2001
57A Act A1300 01-11-2007
58 Act A914 01-08-1995

Act A1080 01-07-2000
Act A1300 01-11-2007
58A Act A1080 01-07-2000
59 Act A1300 01-11-2007

Act A1504 01-04-2016
59A Act A958 31-10-1996
63 Act A914 01-08-1995

Act A1080 01-07-2000
Act A1300 01-09-2007
64 Act A1300 01-09-2007
65 Act A914 01-08-1995

Act A1504 01-08-2016
66 Act A914 01-08-1995

Act A1504 01-08-2016
68 Act A1080 01-07-2000
69A Act A1504 01-04-2016
PART VIIA Act A1080 01-07-2000
70A Act A1190 01-08-2001
70B Act A1190 01-08-2001
70C Act A1504 01-01-2017
70E Act A1123 01-07-2000

Act A1300 01-02-2008
Act A1504 01-01-2017
70F Act A1190 01-08-2001
70G Act A1300 01-09-2007
70H Act A1504 01-01-2018
71 Act A958 31-10-1996

Act A1080 01-07-2000
35(a), (b),
(d) and (e)—
01-09-2007
Act A1504 01-04-2016
72 Act A914 01-08-1995
73 Act A914 01-08-1995

Act A958 31-10-1996
Act A1080 01-07-2000
Act A1300 paragraph
36(b)—
01-07-2008
24(b) and (c)—
01-04-2016;
paragraph
24(a)—
01-08-2016
First Schedule Act A958 31-10-1996

P.U. (A) 290/1998 01-08-1998
P.U. (A) 414/1998 01-08-1998
Act A1190 01-08-2001
Act A1300 01-02-2008
Third Schedule P.U. (A) 551/1992 01-01-1993

P.U. (A) 30/1996 01-01-1996
P.U. (A) 290/1998 01-08-1998
P.U. (A) 414/1998 01-08-1998
Act A1190 01-08-2001
P.U. (A) 135/2001 01-04-2001
until
31-03-2002
P.U. (A) 120/2002 01-04-2002
P.U. (A) 171/2003 01-06-2003
until
31-05-2004
P.U. (A) 178/2004 01-06-2004
Act A1300 01-02-2008
P.U. (A) 467/2008 01-01-2009
until
31-12-2010
P.U. (A) 479/2010 01-01-2011
P.U. (A) 425/2011 01-01-2012
P.U. (A) 251/2013 01-08-2013
P.U. (A) 21/2016 01-03-2016
until
31-12-2017
P.U. (A) 430/2017 01-01-2018
P.U. (A) 370/2018 01-01-2019
P.U. (A) 96/2020 01-04-2020
until
31-12-2020
Fourth Schedule Act A914 01-08-1995
Fifth Schedule Act A958 31-10-1996

Act A1080 01-07-2000
P.U. (A) 227/2003 26-11-2002
Sixth Schedule Act A958 31-10-1996

Act A1080 01-07-2000
P.U. (A) 227/2003 26-11-2002
Seventh Schedule Act A958 31-10-1996

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LAWS OF MALAYSIA

ONLINE VERSION OF UPDATED

EMPLOYEES PROVIDENT FUND

EMPLOYEES PROVIDENT FUND ACT 1991

Date of Royal Assent … … … … 28 March 1991

Date of publication in the Gazette … … … … 11 April 1991

Latest amendment made by

Second Reprint ... ... ... ... 2006

EMPLOYEES PROVIDENT FUND ACT 1991

1. Short title and commencement

THE BOARD AND THE INVESTMENT PANEL

3. Establishment of the Board

18. Establishment and membership of the Investment Panel

24. Establishment of Employees Provident Fund

INVESTMENT BY MEMBER OF THE FUND

29A. Investment by member of the Fund

APPOINTMENT OF OFFICERS AND SERVANTS,

31. Establishment of the Disciplinary Committee

CONTRIBUTIONS TO THE EMPLOYEES

49. Late payment charges on contributions in arrears

TRANSFER OF CREDIT IN ACCORDANCE WITH THE

54. Withdrawal from the Fund

58B. Taking up of insurance policy

59. Incorrect declaration, failure to furnish return or furnishing false documents

POWER TO MAKE REGULATIONS AND RULES

71. Powers of Minister to make regulations

REPEAL AND TRANSITIONAL PROVISIONS

75. Repeal of the Employees Provident Fund Act 1951

EMPLOYEES PROVIDENT FUND ACT 1991

An Act to provide for the law relating to a scheme of savings for

[1 June 1991, P.U. (B) 264/1991]

BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan

Short title and commencement

1. (1) This Act may be cited as the Employees Provident Fund

2. In this Act, unless the context otherwise requires—

“additional amount” means the amount which may be paid under

“amount of wages for the month” means—

(a) in respect of an employee paid monthly or at intervals of

(b) in respect of any other employee, the aggregate amount

Provided that where arrears of wages are paid to an employee upon

“appointed day” means the day appointed by the Minister under

“approved company” means a company—

(a) incorporated in Malaysia and having a place of business

(b) (i) having as its sole or primary object the promotion

(ii) in which the Government of Malaysia has

(c) approved by the Minister by notification in the Gazette for

“approved fund” means—

(a) a provident fund or other scheme for the benefit of

(i) any scheme in respect of persons who are in the

(ii) any arrangement in respect of persons in the

and if any doubt arises as to whether any person is in such

(b) any scheme expressly established by any written law

“Board” means the Employees Provident Fund Board established

“Chairman” in relation to the Board includes the Deputy Chairman;

“chief executive officer” means any person appointed to be a chief

“credit” means the contributions standing to the account of a member

“employee” means any person, not being a person of the descriptions

“employer” means the person with whom an employee has entered

(a) a manager, agent or person responsible for the payment