Employee and employer contributions are both required under EPF regulations. Employee contributions are withdrawn from the employee's pay and along with employer contributions are paid to KWSP.
There is no minimum age requirement for employees to contribute until they reach the age of 75. Only employer payments are payable after the age of 60. EPF contribution rate varies according on the employee's age and whether or not they are a Malaysian or a permanent resident. Foreign nationals who are not permanent residents are not required to contribute, and if they do, alternative rates may apply.
*In altHR, EPF Categories 1 to 5 relate to Section A to E of the EPF contribution rate table. For instance:
Category 1 = Section A
Category 2 = Section B
Category 3 = Section C
Category 4 = Section D
Category 5 = Section E
For a better understanding, please see the screenshot below.