Section 47
Employer’s contribution irrecoverable from employee
of Employees Provident Fund Act 1991
ActIn forceProvision 60 of 147
Section 47
(1)
Notwithstanding 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.
(2)
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.
Employees Provident Fund 55