Malaysia legislation

Section 15

of EMPLOYEES PROVIDENT FUND ACT 1951

Section 15

Notwithstanding anything to the contrary contained in any other written law—

(a)

no sum deducted from the wages of an employee under section 9 of this Ordinance;

(b)

no amount payable by the employer as his contribution; and

(c)

no amount standing to the credit of an employee in the Fund, shall be assignable or transferable or liable to be attached, sequestered or levied upon for, or in respect of, any debt or claim whatsoever.

Provided that, where an employee has been convicted of an offence under the Penal Code and his employer proves to the satisfaction of a competent Court by which the employee was convicted that he has suffered a definite financial loss as a direct and immediate result of such offence, the Court may order that a payment to such employer be made out of the Fund of a sum not exceeding the amount of such loss or the amount of employer's contributions already paid or payable to the Fund by such employer on such employee's behalf and the interest thereon, whichever is the lesser, and such sum shall thereupon be paid to such employer from the employer's contributions so paid, or so payable, or from both, and from the interest thereon.