Malaysia legislation

Section 11

of EMPLOYEES PROVIDENT FUND (AMENDMENT) ACT 2019

Section 11

New Eighth Schedule

The principal Act is amended by inserting after the

Seventh Schedule the following schedule:

“Eighth SchEdulE

[Sections 53d and 53E]

ELECTION BY A MEMBER OF THE FUND TO TRANSFER HIS

CONTRIBUTIONS

Transfer of contributions of a member of the Fund into the account of another member of the Fund who is or are his lawful wife or wives

(1)

Subject to the criteria specified in columns (1) and (2) of the following table, a member of the Fund may elect to transfer his contributions at the rate specified in column (3) into the account of another member of the Fund who is or are his lawful wife or wives and their marriage has been registered under the laws of Malaysia.

(2)

The transfer of contributions may be ceased by the member of the Fund who elects to transfer his contributions upon the occurrence of any of the following circumstances:

(a)

dissolution of marriage between the member of the Fund who elects to transfer his contributions and the member of the Fund who receives the contributions transferred;

(b)

death of the member of the Fund who receives the contributions transferred.

(1)

Criteria of a member of the

Fund who elects to transfer his contributions

(2)

Criteria of a member of the Fund who receives the contributions transferred

(3)

Rate of contributions to be transferred

”.

The member of the

Fund—

(a)

is a Malaysian citizen or is not a Malaysian citizen; and

(b)

receives employer’s contributions on a monthly basis

The member of the Fund is a

Malaysian citizen 2%

the x employee’s 11%

contributions of the member of the Fund who elects to transfer such contributions

The total contributions which includes cents shall be rounded to the next ringgit

KUALA LUMPUR