Malaysia legislation

Section 18

of KAEDAH-KAEDAH KUMPULAN WANG SIMPANAN PEKERJA (PINDAAN) 2025

Seksyen 18

(1)

If in the opinion of the Board the record of the member of the

Fund referred to in rules 12 and 13 is incomplete or inaccurate or the thumb impression or other form of self-identification is insufficiently clear to identify the employee, the Board may notify the employer and the employer shall obtain, complete and submit to the Board, the record of the member of the

Fund containing the information which has been updated within the period of fourteen days from the date of notification made by the Board to the employer.

(2)

Any employer who fails to comply with subrule (1) shall be guilty of an offence.”.

Substitution of rule 23 11.

The principal Rules are amended by substituting for rule 23 the following rule:

“Statement of wages 23.

A statement of wages prepared and furnished to each employee pursuant to subsection 42(1) of the Act shall contain the following information—

P.U. (A) 347 20

(a)

full name of employee;

(b)

Employees Provident Fund’s membership number;

(c)

gender;

(d)

identification document type and number;

(e)

duration of the payment of wages;

(f)

amount of wages;

(g)

amount of other remunerations;

(h)

amount deducted for the Fund’s contributions;

(i)

employer’s registration number;

(j)

amount of employer’s contributions;

(k)

full name of employer or employer’s representative, his signature and date of issuance of the statement of wages; and

(l)

in the case of an employee who is not a Malaysian citizen, work permit number.”.

Substitution of rule 24 12.

The principal Rules are amended by substituting for rule 24 the following rule:

“Duty of employer to prepare and keep register of employees 24.

(1)

A register of employees prepared and kept pursuant to subsection 42(2) of the Act shall contain the following information—

P.U. (A) 347 21

(a)

full name of employee;

(b)

Employees Provident Fund’s membership number;

(c)

gender;

(d)

date of birth;

(e)

identification document type and number and, in the case of an employee who is not a Malaysian citizen, includes the date of expiry;

(f)

address of permanent residence;

(g)

occupation;

(h)

date of commencement of employment;

(i)

duration of the payment of wages;

(j)

amount of wages;

(k)

amount of other remunerations;

(l)

amount deducted for the Fund’s contributions;

(m)

amount of employer’s contributions; and

(n)

in the case of an employee who is not a Malaysian citizen, work permit type, number and the date of expiry.

P.U. (A) 347 22

(2)

In any legal proceedings, the register of employees provided under subrule (1) shall be prima facie evidence of the existence and truth of contents of the registration of such employee.”.

Deletion of rule 25 13.

The principal Rules are amended by deleting rule 25.

Substitution of rule 27 14.

The principal Rules are amended by substituting for rule 27 the following rule:

“Payments of contributions or money into the Fund 27.

Any payment of contributions or money by any person into the Fund shall be submitted together with a notice as determined by the Board—

(a)

personally—

(i)

to any of the Board’s office or at any other place as determined by the Board; or

(ii)

to any approved bank;

(b)

through an electronic medium;

(c)

through an electronic transmission; or

(d)

in any other manner as determined by the Board.”.

Substitution of rule 28 15.

The principal Rules are amended by substituting for rule 28 the following rule:

“Employer who fails to make payment within the prescribed period 28.

Where any employer fails to pay any contributions either wholly or partially within the prescribed period and the Inspector has assessed the

P.U. (A) 347 23

contributions due from the employer, the employer shall submit to the Board an arrears remittance statement in a notice as determined by the Board together with any outstanding contributions.”.

Substitution of rule 35 16.

The principal Rules are amended by substituting for rule 35 the following rule:

“Particulars of nomination 35.

Any member of the Fund who makes a nomination pursuant to rule 34

shall submit to the Board a notice relating to the nomination containing the following information:

(a)

full name of member of the Fund;

(b)

identification document number of member of the Fund;

(c)

full name of person or name of institution nominated;

(d)

identification document number of person nominated;

(e)

the share in respect of the person or institution nominated; and

(f)

any other particulars as the Board may require for the purpose of identification of the person or institution nominated.”.

Amendment of rule 41 17.

Rule 41 of the principal Rules are amended by substituting for subrule (7)

the following subrule:

(7)

Where a notice of withdrawal is made on the ground that a member of the Fund who is not a Malaysian citizen is about to leave Malaysia under paragraph 54(1)(e) or 70C(1)(c) of the Act,

“Member of the Fund who is not a Malaysian citizen and is about to leave Malaysia.

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such member of the Fund shall submit to the Board a notice of withdrawal together with any document as determined by the Board.”.

Made 30 September 2025

[MOF.SBM(R)600-41/39/91 Jld.4; PN(PU2)498/JLD.20]

TAN SRI DATO’ SERI MOHD ZUKI BIN ALI

Chairman

Employees Provident Fund Board

Section 18 — KAEDAH-KAEDAH KUMPULAN WANG SIMPANAN PEKERJA (PINDAAN) 2025