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When Salary + Bonus > RM5,000, what is the EPF Contribution Rate for the employer

Updated: Jan 12



EPF Contribution Rate | 公积金缴费率

EPF stands for Employees Provident Fund and is also commonly known as KWSP or Kumpulan Wang Simpanan Pekerja in Malaysia.


The EPF is a retirement savings fund that ensures members' retirement well-being.


EPF是雇员公积金的缩写,在马来西亚通常也被称为 KWSP 或Kumpulan Wang Simpanan Pekerja。


公积金是一个退休储蓄基金,以确保成员的退休福利。

Bonus Pay: What Is It? | 花红:什么来的?

Bonus pay is additional money provided to an employee on top of their normal wages; it is used by many companies as a thank you to individuals or a team that achieves critical goals.


When a company rewards employees based on their performance, it may inspire employees to achieve their goals, which in turn assists the company in achieving its objectives.


花红是在正常工资之外,再额外提供给员工的奖金;许多公司把它作为对实现关键目标的个人或团队的感谢。


当公司根据员工的表现进行奖励时,可能会激励员工实现他们的目标,这反过来又有助于公司实现其目标。


Bonus is subject to EPF contribution | 花红是需要缴纳公积金的

You should be aware that the Bonus is required to contribute to EPF.

From the table above, you can see that:

  • Suppose the employee's monthly salary is RM5,000 and below. In that case, the employer contribution rate will be automatically established at 13% if the employee is under 60 years old or at 6.5% if the employee is 60 and above.


  • Suppose the employee's monthly salary is More than RM5,000. In that case, the employer contribution rate will be automatically established at 12% if the employee is under 60 years old or at 6% if the employee is 60 and above.

你应该知道吧,花红是需要缴纳雇员公积金的。


从上面的图表,我们可以清楚的看到:

  • 假设雇员的月薪是5000令吉及以下在这种情况下,如果雇员的年龄是在60岁以下,雇主的缴纳率将自动确定为13%;而如果雇员的年龄是60岁或以上,则为6.5%。


  • 假设雇员的月薪超过5,000令吉在这种情况下,如果雇员的年龄是在60岁以下,雇主的缴纳率将自动确定为12%;如果雇员的年龄是60岁或以上,雇主的缴纳率为6%。

What if when Salary + Bonus > RM5,000 | 如果当薪水 + 花红 > 5000令吉时,怎么办?

So, assuming the employee's total remuneration exceeds RM5,000 after the bonus is paid, for example:

  • Salary = RM4,000

  • Bonus = RM2,000

  • Total Remuneration for Jan 2023: RM6,000

Which of these two contribution rates will be used by the employer:

  • 13%/6.5%; or

  • 12%/6%?

因此,假设在支付花红后,员工的总薪酬超过5,000令吉,举例:

  • 工资 = 4,000令吉

  • 花红 = 2,000令吉

  • 2023年1月的总薪酬 = 6,000令吉

雇主将采用以下这两个缴纳率中的哪一个:

  • 13%/6.5%;或

  • 12%/6%?

The answer | 答案

13%/6.5%


Remember this mnemonic; it's easy to remember - it depends on the original amount of salary.


In this case, since the salary is RM4,000; therefore, the contribution rate for the employers is 13%/6.5% (depending on the employee's age).

13%/6.5%


记住这个记口诀;它很容易记住 -- 它取决于原本工资的数额。


在这种情况下,由于工资是4000令吉;因此,雇主的缴纳率是13%/6.5%(取决于雇员的年龄)。


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