Wages subject to EPF contribution:

In general, all payments which are meant to be wages are accountable in your monthly contribution amount calculation. These include: is completely Free Forever, for UNLIMITED employees. Automated Payroll calculation for EPF, PCB, SOCSO, HRDF.

Wages NOT subject to EPF contribution:

Among the payments that are exempted from EPF contribution:

Do foreigner / expatriate employees have to contribute EPF?

No, non-Malaysian employees are not required to contribute, but they are given the option to contribute. If an employee has opted to contribute, he/she and the employer are liable to contribute and not allowed to revoke the option made. Source: KWSP