Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part V · Contributions to the Employees Provident Fund
47. Employer’s contribution irrecoverable from employee
Feedback & supportNotwithstanding any contract to the contrary, the employer shall not be entitled to deduct or otherwise recover from the wages or remuneration of the employee, the employer’s contribution, from the employee.
employer
“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;
Employees Provident Fund 57
If an employer deducts or attempts to deduct from the wages or remuneration of any employee the whole or any part of the employer’s contribution, he shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding six years or to a fine not exceeding twenty thousand ringgit or to both.
wages
“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.