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 Employee contributions are withdrawn from the employee's pay and along with employer contributions are paid to KWSP.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 (PR). Foreign nationals who are not permanent residents are not required to contribute, and if they do, alternative rates may apply.
Important information:
*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: Malaysian/PR/Non-Malaysian registered as member before 1st Aug 1998 below 60 years old
- Category 2 = Section B: Non-Malaysian below 60 years old
- Category 3 = Section C: PR/Non-Malaysian registered as member before 1st Aug 1998 age 60 and above
- Category 4 = Section D: Non- Malaysian age 60 and above
- Category 5 = Section E: Malaysian age 60 and above
For a better understanding & the Employer & Employee EPF rates, please see the screenshot below:
Image source: https://www.kwsp.gov.my/en/employer/contribution/all-about-your-responsibility
Where to select the EPF categories:
1. On the left panel of your admin dashboard, head to Payroll > Compensation.
2. On the right of the employee list, under the Action column, click "View" for the selected employee.
3. Click "Statutory".
4. Select "Edit" and you will see "EPF Contribution". Tick the box.
5. Hover over to "EPF Category Type" and select the correct EPF category type for your employee > Select the Employee Contribution % > Select the Employer Contribution %
6. Scroll to bottom & Click "Confirm" to save. 
READ MORE:
How do I contribute to Voluntary Excess EPF?