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Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023

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Enacted
2023
Sections
8

Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 171 2023, currently marked in force and first recorded in 2023.

Front matterCover and publication detailsOpen

P.U. (A) 171

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH KUMPULAN WANG SIMPANAN

PEKERJA (PINDAAN) (NO. 2) 2023

EMPLOYEES PROVIDENT FUND (AMENDMENT)

(NO. 2) RULES 2023

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 171 2

AKTA KUMPULAN WANG SIMPANAN PEKERJA 1991

KAEDAH-KAEDAH KUMPULAN WANG SIMPANAN PEKERJA (PINDAAN) (NO. 2) 2023

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh seksyen 73 Akta Kumpulan Wang Simpanan Pekerja 1991 [Akta 452], Lembaga membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Pindaan kaedah 2

Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja 1991 [P.U. (A) 493/1991], yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam subkaedah 2(1)—

(a)

dengan memasukkan sebelum takrif “bank yang diluluskan” takrif yang berikut:

‘

“adik-beradik” ertinya adik-beradik sebenar ahli Kumpulan Wang itu;

“anak” ertinya anak ahli Kumpulan Wang itu, anak tiri ahli Kumpulan Wang itu, anak yang diambil sebagai anak angkat oleh ahli Kumpulan Wang itu di bawah mana-mana undang-undang bertulis yang berhubungan dengan pengangkatan dan anak yang dijaga oleh ahli Kumpulan Wang itu di bawah Akta Penjagaan Budak 1961

[Akta 351];’;

(b)

dengan memasukkan selepas takrif

“bank yang diluluskan”

takrif yang berikut:

P.U. (A) 171 3

‘ “ibu atau bapa” ertinya ibu sebenar atau bapa sebenar ahli Kumpulan Wang itu, ibu tiri atau bapa tiri ahli Kumpulan Wang itu, atau ibu angkat atau bapa angkat ahli Kumpulan Wang itu yang didaftarkan di bawah mana-mana undang-undang bertulis yang berhubungan dengan pengangkatan di dalam atau di luar Malaysia;

“ibu atau bapa mentua” ertinya ibu atau bapa mentua ahli

Kumpulan Wang itu;’; dan

(c)

dengan memasukkan selepas takrif “sijil keahlian” takrif yang berikut:

‘

“suami atau isteri” ertinya suami atau isteri ahli Kumpulan Wang itu yang perkahwinannya didaftarkan di bawah mana-mana undang-undang bertulis di dalam atau di luar Malaysia;’.

Penggantian kaedah 5

Kaedah-Kaedah ibu dipinda dengan menggantikan kaedah 5 dengan kaedah yang berikut:

“Pemilihan untuk caruman oleh orang yang bekerja sendiri, pekerja berpencen, orang yang bukan majikan atau bukan pekerja 5.

(1)

Mana-mana orang yang bekerja sendiri, pekerja berpencen, orang yang bukan majikan atau bukan pekerja yang memilih untuk membayar caruman di bawah subsekyen 43(8) Akta hendaklah memberikan suatu notis kepada Lembaga sebagaimana yang ditentukan oleh Lembaga, dan orang yang bekerja sendiri, pekerja berpencen, orang yang bukan majikan atau bukan pekerja itu hendaklah menjadi tertanggung untuk membayar caruman.

P.U. (A) 171 4

(2)

Notis yang disebut dalam subkaedah (1) hendaklah dikemukakan dengan cara—

(a)

penyampaian kepada mana-mana pejabat Lembaga atau di mana-mana tempat lain sebagaimana yang ditentukan oleh Lembaga; atau

(b)

perantaraan elektronik atau penghantaran elektronik.

(3)

Jika mana-mana orang yang dirujuk dalam kaedah-kaedah 3, 4 dan 5

menjadi tertanggung di bawah Akta itu untuk membayar caruman kepada

Kumpulan Wang, dia hendaklah, melainkan dia telah terlebih dahulu berdaftar dengan

Lembaga, melengkapkan dan menghantar kepada

Lembaga Borang KWSP 3.”.

Pemotongan kaedah 6

Kaedah-Kaedah ibu dipinda dengan memasukkan selepas kaedah 6

kaedah yang berikut:

“Orang yang boleh menambah kredit ke dalam akaun ahli Kumpulan Wang di bawah seksyen 44A Akta 6A.

(2)

Orang yang disebut dalam subkaedah (1) boleh menambah kredit ke dalam Akaun I ahli Kumpulan Wang yang belum mencapai umur enam puluh tahun atau apa-apa umur lain yang kurang daripadanya sebagaimana yang ditentukan oleh Lembaga.

Had maksimum caruman atau wang tahunan di bawah subseksyen 43(8)

dan seksyen 44A Akta

(1)

Mana-mana bayaran caruman atau wang yang dibuat di bawah subseksyen 43(8) dan seksyen 44A Akta hendaklah tidak melebihi satu ratus ribu ringgit setahun.

(2)

Had yang disebut di bawah subkaedah (1) tidak termasuk apa-apa bayaran caruman atau wang yang diremitkan oleh Kerajaan Malaysia atau Kerajaan Negeri.”.

Pindaan kaedah 41 6.

Kaedah 41 Kaedah-Kaedah ibu dipinda—

(a)

dalam subkaedah (10E), dengan memotong takrif “anak”, “ibu atau bapa”

dan “suami atau isteri”;

(i)

dengan subperenggan yang berikut:

P.U. (A) 171 6

“(i)

suatu rawatan penyakit kritikal, ertinya anak, suami atau isteri, ibu atau bapa, ibu atau bapa mentua atau adik-beradik; atau”; dan

(B)

dengan menggantikan subperenggan

(ii)

dengan subperenggan yang berikut:

“(ii) suatu rawatan kesuburan, ertinya suami atau isteri.”; dan

(c)

dengan menggantikan subkaedah (10ZA) dengan subkaedah berikut:

“(10ZA)

Bagi maksud subkaedah (10U), “orang yang diluluskan”

ertinya anak atau suami atau isteri.”.

Dibuat 28 Mei 2023

[KWSP/9/1/GUB(U)43; PN(PU2)498/JLD. 20]

TAN SRI AHMAD BADRI BIN MOHD ZAHIR

Pengerusi

Lembaga Kumpulan Wang Simpanan Pekerja

P.U. (A) 171 7

EMPLOYEES PROVIDENT FUND ACT 1991

EMPLOYEES PROVIDENT FUND (AMENDMENT) (NO. 2) RULES 2023

Opening note

Preamble

  1. IN exercise of the powers conferred by section 73 of the Employees Provident Fund Act 1991 [Act 452], the Board makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Employees Provident Fund

(Amendment) (No. 2) Rules 2023.

(2)

These Rules come into operation on 1 June 2023.

Amendment of rule 2 2.

The Employees Provident Fund Rules 1991 [P.U. (A) 493/1991], which are referred to as “the principal Rules” in these Rules, is amended in subrule 2(1)—

(a)

by inserting after the definition “certificate of membership” the following definition:

‘

“child” means a child of the member of the Fund, a stepchild of the member of the Fund, a child adopted by the member of the Fund under any written law relating to adoption and a child under the custody of the member of the Fund under the Guardianship of Infants Act 1961

[Act 351];’;

(b)

by inserting after the definition “identity card” the following definitions:

‘

“parent” means a natural mother or natural father of the member of the Fund, a stepmother or stepfather of the member of the Fund, or an adoptive mother or adoptive father of the member of the Fund registered under any written law relating to adoption within or outside

Malaysia;

P.U. (A) 171 8

“parent-in-law” means a parent-in-law of the member of the Fund;’;

and

(c)

by inserting after the definition “registered medical practitioner”

the following definitions:

‘

“sibling” means a natural sibling of the member of the Fund;

“spouse” means a husband or wife of the member of the Fund whose marriage is registered under any written law within or outside

Malaysia;’.

Substitution of rule 5 3.

The principal Rules are amended by substituting for rule 5 the following rule:

“Election for contribution by self-employed person, pensionable employee, person not being an employer or an employee 5.

(1)

Any self-employed person, pensionable employee, person not being an employer or an employee who elects to pay contributions under subsection 43(8)

of the

Act shall give a notice to the

Board as determined by the Board, and the self-employed person, the pensionable employee, the person not being an employer or an employee shall become liable to pay contributions.

(2)

The notice referred to in subrule (1) shall be submitted by way of—

(a)

service to any of the office of the Board or at any other place as may be determined by the Board; or

(b)

an electronic medium or an electronic transmission.

(3)

Where any person referred to in rules 3, 4 and 5 becomes liable under the Act for the payment of contributions to the Fund, he shall,

P.U. (A) 171 9

unless he has already been registered with the Board, complete and transmit to the Board Form EPF 3.”.

Deletion of rule 6 4.

The principal Rules are amended by deleting rule 6.

New rules 6A and 6B

Seksyen 5

The principal Rules are amended by inserting after rule 6 the following rules:

“Person who may add up credit into the account of a member of the Fund under section 44A of the Act 6A.

(2)

The person referred to in subrule (1) may add up credit into

Account I of the member of the Fund who has not attained the age of sixty years or any other age lower than it as may be determined by the Board.

P.U. (A) 171 10

Maximum limit of annual contributions or moneys under subsection 43(8)

and section 44A of the Act 6B.

(1)

Any payment of contribution or moneys made under subsection 43(8)

and section 44A of the Act shall not exceed one hundred thousand ringgit per annum.

(2)

The limit referred under subrule (1) does not include any payment of contributions or money remitted by the Government of Malaysia or the State Government.”.

Amendment of rule 41 6.

Rule 41 of the principal Rules is amended—

(a)

in subrule (10E), by deleting the definition of “child”, “parent” and

“spouse”;

(A)

by substituting for subparagraph (i) the following subparagraph:

“(i)

a critical illness treatment, means a child, spouse, parent, parent-in-law or sibling; or”; and

(B)

by substituting for subparagraph (ii) the following subparagraph:

“(ii) a fertility treatment, means a spouse.”; and

P.U. (A) 171 11

(c)

by substituting for subrule (10ZA) the following subrule:

“(10ZA)

For the purpose of subrule (10U), “approved person” means a child or spouse.”.

Made 28 May 2023

[KWSP/9/1/GUB(U)43; PN(PU2)498/JLD. 20]

TAN SRI AHMAD BADRI BIN MOHD ZAHIR

Chairman

Employees Provident Fund Board

Common questions

What is Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023?
Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 171 2023, currently marked in force and first recorded in 2023.
Is Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 still in force?
Yes — Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 is currently in force.
When did Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 take effect?
Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 was first recorded in 2023.
How many sections does Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 have?
Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 contains 8 sections.
Where can I read the official version of Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023?
The official text of Kaedah-Kaedah Kumpulan Wang Simpanan Pekerja (Pindaan) (No. 2) 2023 is published at lom.agc.gov.my.

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