Mandatory EPF for non-Malaysian employees: What Malaysian payroll teams must have in place

Mandatory EPF for non-Malaysian employees: What Malaysian payroll teams must have in place 1

For decades, EPF contributions for foreign workers in Malaysia were voluntary. That ended with the October 2025 wage cycle. Mandatory contributions now extend to all non-Malaysian citizen employees holding a valid pass, excluding domestic servants, and both employer and employee contribute 2% of monthly wages.1 For payroll teams, this is not a rate change. It […]