In forceUpdated to 1 Jul 2022Read it in Bahasa Malaysia

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Employees Provident Fund Act 1991 · Updated to 1 Jul 2022 · Part V · Contributions to the Employees Provident Fund

45. Payment of contributions

(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.

(4)

Any employer who contravenes subsection (3) 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.

Terms defined in s 2

Board
Defined · s 2
“Board” means the Employees Provident Fund Board established under section 3;
Open s 2
employee
Defined · s 2
“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;
Open s 2
employer
Defined · s 2
“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;
Open s 2
prescribed by the Minister
Defined · s 2
“prescribed by the Minister” means prescribed by regulations made under this Act;
Open s 2
wages
Defined · s 2
“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 Employees Provident Fund 17 (g) any other remuneration or payment as may be exempted by the Minister.
Open s 2

Report

Read on from s 46

Part VI

Withdrawal of Contributions

Read on from Part VI

Part VII

Offences and Proceedings

Read on from Part VII

Part VIII

Power to Make Regulations and Rules

Read on from Part VIII

Part IX

Repeal and Transitional Provisions

Read on from Part IX