Employees Provident Fund Act 1991 · Updated to 1 Oct 2025 · Part VII · Offences and Proceedings
70G. Cessation of liability to contribute
Feedback & supportThe liability to contribute of an employee who is not a
employee
“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;
Malaysian citizen and his employer shall cease on the last two months—
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;
before the expiry of such employee’s work permit; or
before the expiry of any extension of such employee’s work permit.
For the purpose of this section—
“work permit” means permit issued under the provisions of any written law relating to immigration.