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Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part V · Contributions to the Employees Provident Fund

50. Contributions to be paid into the Fund

(1)

All sums collected, recovered or transferred under this Act shall be paid into the Fund in such manner as the Board shall direct.

(2)

The Board shall cause to be credited to each member’s account—

(a)

the amount of any contributions paid in his respect by the employer on his own behalf and on behalf of such member of the Fund;

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(b)

dividend on any amount standing to the credit of such member at the rate declared under section 27 in such manner as the Board may prescribe; and

(c)

any other moneys paid on behalf of such member under this Act.

(2A)

For the purpose of crediting any amount of money into the account of a member of the Fund under subsection (2), the Minister may prescribe any number of accounts in respect of a member of the

Fund and prescribe the percentage to be credited into each account.

(2B)

Notwithstanding paragraphs 2(a) and 2(b)—

(a)

no amount of contributions or money may be credited into the account of a member of the Fund after such member has attained the age of seventy-five years; and

(b)

dividend shall be credited on any amount standing to the credit of a member of the Fund until all sums of money standing to the credit of such member are transferred to the Registrar of Unclaimed Money under section 51A.

(2C)

Notwithstanding subsection (2), where the Board receives partial payment of any assessment for outstanding contributions from the employer, the Board may determine the manner in which the outstanding contributions by the employer is to be credited into each account of the member of the Fund.

(3)

If any employer fails to pay any contribution which he has deducted from the wages of an employee, the Board shall, on being satisfied that such deduction has been made, credit the employee with the amount of such contribution together with any dividend which would have been credited in respect thereof if such contribution had been paid by the employer within the prescribed period and shall charge the amount so credited to the general revenues of the Fund:

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Provided that nothing in this section shall prejudice the right of the

Board to recover the amount of such contribution and dividend from the employer.

(4)

Any amount recovered under subsection (3) shall be disbursed in the following manner:

(a)

firstly to be credited to the general revenues of the Fund such sum that has been paid out from the general revenues of the Fund under subsection (3); and

(b)

the balance thereof shall be credited to the respective employees’ accounts rateably.

(5)

(Deleted by Act A958).

(6)

The provisions of this section shall apply to any amount standing to the credit of an employee in an approved fund upon the transfer of such amount to the Fund.

Terms defined in s 2

approved fund
Defined · s 2
“approved fund” means— Employees Provident Fund 13 (a) a provident fund or other scheme for the benefit of employees established by an employer or by a group of employers and declared by the Board under section 52 to be an approved fund, and includes— (i) any scheme in respect of persons who are in the employment of the Government of Malaysia, any State Government or any statutory or local authority and are emplaced on the pensionable establishment; (ii) any arrangement in respect of persons in the employment of any organization where the appointment to such organization is made by or with the approval of the Government of Malaysia of a person who prior to such appointment was in the employment of the Government of Malaysia, any State Government or any statutory or local authority and where the period of service with such organization is reckonable for the purposes of the grant of any pension, gratuity or other benefit by the Government of Malaysia under any written law relating to pensions, and if any doubt arises as to whether any person is in such employment or not, the decision of the Minister shall be final; or (b) any scheme expressly established by any written law immediately before 6 August 1970, for the benefit of the employees in any trade, business, industry or occupation: Provided that such scheme shall cease to be an approved fund upon the Minister declaring that it shall cease to be so;
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Board
Defined · s 2
“Board” means the Employees Provident Fund Board established under section 3;
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credit
Defined · s 2
“credit” means the contributions standing to the account of a member of the Fund together with any dividend thereon;
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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;
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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;
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Fund
Defined · s 2
“Fund” means the fund set up under section 24;
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member of the Fund
Defined · s 2
“member of the Fund” means a person who has an account and credit with the Fund;
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Minister
Defined · s 2
“Minister” means the Minister charged with responsibility for matters relating to the Employees Provident Fund Board;
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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.
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Report

Read on from s 51

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