Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part VI · Withdrawal of Contributions
56. Release of employer’s contributions
Feedback & supportThe Board, after receiving a notification in writing from an employer of a pensionable employee stating that the pensionable employee has died in service or is about to retire on the ground of
Board
“Board” means the Employees Provident Fund Board established under section 3;
76 Laws of Malaysia attaining the retirement age applicable to the pensionable employee or on any other ground and requesting for the return of the equivalent of the employer’s contributions remitted to the Fund in respect of the pensionable employee by the Government of Malaysia or of a State or any statutory or local authority or from all such employers of the pensionable employee, together with any dividend credited thereon, may pay to the Pensions Trust Fund established under section 3 of the
pensionable employee
“pensionable employee” means an employee who has been emplaced in the appropriate pensionable establishment or is deemed to have been so emplaced under any written law affecting the emplacement of employees in the appropriate pensionable establishment by the Government of Malaysia or of any State or by any statutory or local authority;
Pensions Trust Fund Act 1991 [Act 454], such amount together with dividend credited thereon and thereupon the amount standing to the credit of the pensionable employee in the Fund shall be the reduced amount as from that date.
Notwithstanding subsection (1), when the Board has authorized a member of the Fund to make a withdrawal under subsections 54C(1)
member of the Fund
“member of the Fund” means a person who has an account and credit with the Fund;
and (2), the Board may pay an amount of money equivalent to the contributions remitted to the Fund by the member’s employer in respect of that member to the Pensions Trust Fund established under section 3 of the Pensions Trust Fund Act 1991.
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;