Malaysia legislation

Section 46

of *EMPLOYEES PROVIDENT FUND ACT 1991

Section 46

(2)

For the purpose of this section—

“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