PERINTAH KUMPULAN WANG SIMPANAN PEKERJA (PINDAAN JADUAL KELAPAN) 2026

Jadual Kelapan kepada Akta Kumpulan Wang Simpanan Pekerja 1991 [Akta 452]

dipinda dalam jadual, dengan menggantikan ruang (3) dengan ruang yang berikut:

“(3)

Kadar caruman yang akan dipindahkan jika

A ialah kadar caruman pekerja di bawah subseksyen 43(1)

Akta

B ialah kadar caruman yang melebihi kadar caruman pekerja 2%

________

(A + B)

X

C

3

di bawah subseksyen 43(1)

Akta yang dipilih di bawah subseksyen 43(3)

Akta

C ialah jumlah caruman pekerja ahli

Kumpulan

Wang yang memilih untuk memindahkan caruman itu

Jumlah caruman yang termasuk wang sen hendaklah digenapkan kepada ringgit yang berikutnya.”.

Dibuat 23 Januari 2026

[MOF.SBM(R)600-41/39/91 JLD.4; PN(PU2)498/JLD.21]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

4

EMPLOYEES PROVIDENT FUND ACT 1991

EMPLOYEES PROVIDENT FUND

(AMENDMENT OF EIGHTH SCHEDULE) ORDER 2026

IN exercise of the powers conferred by section 74

of the

Employees Provident Fund Act 1991 [Act 452], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Employees Provident Fund

(Amendment of Eighth Schedule) Order 2026.

(2)

This Order comes into operation on 1 February 2026.

Amendment of Eighth Schedule 2.

The Eighth Schedule to the Employees Provident Fund Act 1991 [Act 452]

is amended in the table, by subtituting for column (3) the following column:

“(3)

Rate of contributions to be transferred where

A is the rate of employee’s contributions under subsection 43(1) of the Act

B is the rate of contributions exceeding the rate of employee’s contributions under 2%

________

(A + B)

X

C

5

subsection 43(1) of the

Act elected under subsection 43(3)

of the Act

C is the total of employee’s contributions of the member of the

Fund who elects to transfer such contributions

The total contributions which includes cents shall be rounded to the next ringgit.”.

Made 23 January 2026

[MOF.SBM(R)600-41/39/91 JLD.4; PN(PU2)498/JLD.21]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister II