Employees Provident Fund Act 1991 Act 452

EMPLOYEES PROVIDENT FUND ACT 1991
ACT 452
Date of Royal Assent … … … … … 28 March 1991
Date of publication in the Gazette … … 11 April 1991
Date of coming into operation … 28 March 1991
PART I
PRELIMINARY
SECTION
1. Short title and commencement
2. Interpretation
PART II
THE BOARD AND THE INVESTMENT PANEL

3. Establishment of the Board
4. Membership of the Board
5. Alternate members
6. Tenure of office
7. Resignation and revocation
8. Vacation of office
9. Chairman and six other members to form quorum of the Board
10. Chairman to have casting vote
11. Power of Minister to give directions
12. Duty to furnish the Minister with information
13. Authentication of seal
14. Powers and duties of the Board
15. General reserve and other reserve accounts
16. Board may establish any committee
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SECTION
17. Power to grant loans and make advances to its officers and
servants
18. Establishment and membership of the Investment Panel
20. Quorum and conduct of proceedings
21. The Chairman of the Investment Panel to have casting vote
22. Disqualification from membership of the Board and the
Investment Panel
23. Disclosure of interest
23A. Establishment of Shariah Advisory Committee.
23B. Functions of Shariah Advisory Committee.
23C. Appointment of members of Shariah Advisory Committee.
23D. Reference to Shariah Advisory Committee.
PART III
THE FUND
24. Establishment of Employees Provident Fund
25. Board shall be trustee of the Fund
26. Power of the Board to invest
26A. Power of the Board to invest in an approved company
26B. Board to invest in Government securities
26C. Power of the Board to establish a corporation or a company
27. Declaration of dividend
28. Provision for advancement from the Federal Consolidated Fund
29. Audit of the Fund’s annual accounts
PART IIIA
INVESTMENT BY MEMBER OF THE FUND

29A. Investment by member of the Fund
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PART IV
APPOINTMENT OF OFFICERS AND SERVANTS, THEIR

POWERS, FUNCTIONS AND DUTIES
30. Appointment of the chief executive officer, officers and servants
of the Board
31. Establishment of the Disciplinary Committee
31A. Establishment of the Disciplinary Appeal Committee
32. Imposition of surcharge
33. Establishment of a Promotion Committee in respect of officers
and servants of the Board
SECTION
33A. Establishment of the Promotion Appeal Committee in respect of
officers and servants of the Board
34. Appointment of Inspectors, their powers, functions and duties
35. Powers of entry, examination and search
36. Obstruction to exercise of powers by an Inspector
37. Power to examine persons
37A. Power of the Board to assess contributions based on information
available
38. Powers of chief executive officer to ask for information and
application for search warrant
39. The chief executive officer may issue certificate to Inspector
General of Police or the Director General of Immigration to
prevent any person leaving Malaysia in certain circumstances
PART V
CONTRIBUTIONS TO THE EMPLOYEES PROVIDENT FUND

40. (Deleted)
41. Duty of employer to register with the Board
42. Duty of employer to prepare and furnish statement of wages
43. Rate of contributions
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43A. Election for account of member of the Fund to be managed
according to Shariah.
44. Remittane of funds in connection with retirement
44A. Adding up credit into the account of a member of the Fund
45. Payment of contributions
46. Joint and several liability of directors, etc.
47. Employer’s contribution irrecoverable from employee
48. Recovery by employer of employee’s contribution
49. Late payment charges on contributions in arrears
50. Contributions to be paid into the Fund
50A. Additional payment of dividend
51. Contributions and deposits not to be assigned or attached
51A. Transfer to the Registrar of Unclaimed Money
52. Approved funds
53. Winding up of approved fund
PART VA
TRANSFER OF CREDIT IN ACCORDANCE WITH THE

DIVISION OF MATRIMONIAL ASSETS ORDER
SECTION
53A. Transfer of credit of a member of the Fund in accordance with the
division of matrimonial assets order
53B. Withdrawal of the transferred amount
PART VI
WITHDRAWAL OF CONTRIBUTIONS
54. Withdrawal from the Fund
54A. Payment of dividend in such manner as determined by the Board
54B. Date of withdrawal
54C. Withdrawal by pensionable employees
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55. (Deleted)
55A. Withdrawal from the Fund for a member of the Fund who has
attained the age of fifty-five years
55B. Contribution to and withdrawal from the Fund for a member of
the Fund who has attained the age of sixty years.
56. Release of employer’s contributions
57. Payment for withdrawal
57A. Limitation for a member of the Fund to dispute the accuracy of
amount withdrawn or the validity of a withdrawal made
58. Payment of additional amount
58A. Amount withdrawn not to be utilized for o5ther purpose
PART VIA
TAKING UP OF INSURANCE POLICY BY MEMBER OF THE

FUND
58B. Taking up of insurance policy
PART VII
OFFENCES AND PROCEEDINGS

59. Incorrect declaration, failure to furnish return or furnishing false
documents
59A. Court order
60. General penalty
61. Attempts, preparations, abetments and conspiracies punishable as
offences
SECTION
62. One trial for any number of offences
63. Court order
64. Certificate of authorized officer of the Board to be evidence
65. Civil proceedings to recover contributions
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66. Protection of contributions in execution proceeding or sale under
security
67. Conduct of civil proceedings
68. (Deleted)
69. Offences by body corporate
69A. Public Authorities Protection Act 1948
70. Members of the Board, Investment Panel and officers deemed as
public servants
PART VIIA
MEMBER OF THE FUND WHO IS NOT A MALAYSIAN

CITIZEN
70A. Application
70B. (Deleted)
70C. Withdrawal from the Fund
70D. Nomination
70E. Other provisions continue to apply
70F. Credit return
70G. Cessation of liability to contribute
70H. Cessation of dividend payments and transfer to Registrar of
Unclaimed Money
PART VIII
POWER TO MAKE REGULATIONS AND RULES

71. Powers of Minister to make regulations
72. Powers of Minister to require other person to contribute and
declare any payment or remuneration as wages
73. Powers of the Board to make rules
74. Powers of Minister to amend the Schedules
PART IX
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REPEAL AND TRANSITIONAL PROVISIONS
75. Repeal of the Employees Provident Fund Act 1951
76. Continuance of laws, etc.
SECTION
77. Transfer of powers, rights, liabilities and duties
78. Transfer of property
79. Existing contracts
80. Continuance of criminal and civil proceedings
81. Transfer of Fund
82. Continuance of officers and servants
83. Pending disciplinary proceedings
84. Transfer of member of the Fund
85. Transfer of registration of employers
86. Prevention of anomalies
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
FOURTH SCHEDULE – (DELETED)
FIFTH SCHEDULE
SIXTH SCHEDULE
SEVENTH SCHEDULE
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An Act to provide for the law relating to a scheme of savings for
employees’ retirement and the management of the savings for the
retirement purposes and for matters incidental thereto. [1 June 1991;
P.U.(B) 264⁄1991]
BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong

with the advice and consent of the Dewan Negara and Dewan Rakyat in
Parliament assembled, and by authority of the same, as follows:
1. Short title and commencement
(1) This Act may be cited as the Employees Provident Fund Act
1991.
(2) This Act shall come into force on such date as the Minister
may, by notification in the Gazette, appoint.
2. Interpretation
In this Act, unless the context otherwise requires—
“additional amount” means the amount which may be paid
under section 58;
“amount of wages for the month” means—
(a) in respect of an employee paid monthly or at intervals of
longer than a month, the amount of wages due to him in
respect of the month; or
(b) in respect of any other employee, the aggregate amount of
wages due to him on such pay days as fall within the month:
Provided that where arrears of wages are paid to an employee upon any
wage revision, such arrears of wages shall for the purposes of this Act
be deemed to be part of the amount of wages for the month in which the
arrears of wages are paid in addition to the amount of wages due to him
in respect of the month referred to in paragraph (a) or (b);
“appointed day” means the day appointed by the Minister
under subsection 1(2);
“approved company” means a company—
(a) incorporated in Malaysia and having a place of business in
Malaysia;
(b) (i) having as its sole or primary object the promotion of
home ownership by advancing for the purchase of lands and
buildings sums of money, repayable by instalments of
principal and interest over a fixed period of years, not
exceeding at any time the valuation of such lands and
buildings made by a licensed land surveyor or a licensed
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appraiser; or
(ii) in which the Government of Malaysia has participation
and having as its sole or primary object the financing of
industries; and
(c) approved by the Minister by notification in the Gazette for
the purpose of receiving loans from the Board in accordance
with section 26a;
“approved fund” means—
(a) a provident fund or other scheme for the benefit of
employees established by an employer or by a group of
employers and declared by the Board under section 52 to be
an approved fund, and includes—
(i) any scheme in respect of persons who are in the
employment of the Government of Malaysia, any
State Government or any statutory or local
authority and are emplaced on the pensionable
establishment;
(ii) any arrangement in respect of persons in the
employment of any organization where the
appointment to such organization is made by or
with the approval of the Government of Malaysia
of a person who prior to such appointment was in
the employment of the Government of Malaysia,
any State Government or any statutory or local
authority and where the period of service with
such organization is reckonable for the purposes of
the grant of any pension, gratuity or other benefit
by the Government of Malaysia under any written
law relating to pensions,
and if any doubt arises as to whether any person is in such
employment or not, the decision of the Minister shall be
final; or
(b) any scheme expressly established by any written law
immediately before 6 August 1970, for the benefit of the
employees in any trade, business, industry or occupation:
Provided that such scheme shall cease to be an approved
fund upon the Minister declaring that it shall cease to be
so;
“Board” means the Employees Provident Fund Board
established under section 3;
“Chairman” in relation to the Board includes the Deputy
Chairman;
“loan” includes financing in accordance with Shariah;
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“chief executive officer” means any person appointed to be a
chief executive officer under section30 of the Act;
“credit” means the contributions standing to the account of a
member of the Fund together with any dividend thereon;
“employee” means any person, not being a person of the
descriptions specified in the First Schedule, who is employed under a
contract of service or apprenticeship, whether written or oral and
whether expressed or implied, to work for an employer;
“employer” means the person with whom an employee has
entered into a contract of service or apprenticeship and includes—
(a) a manager, agent or person responsible for the payment of
salary or wages to an “employee”;
(b) any body of persons whether or not statutory or
incorporated; and
(c) any Government, department of Government, statutory
bodies, local authorities or other bodies specified in the
Second Schedule and, where an employee is employed with
any such Government, department, authority or body or with
any officer on behalf of any such Government, department,
authority or body, the officer under whom such employee is
working shall be deemed to be an employer:
Provided that no such officer shall be personally liable
under this Act for anything done or omitted to be done in
good faith by him as an officer of such employer;
“Fund” means the fund set up under section 24;
“gratuity” means any payment paid by an employer to an
employee upon completion of service or voluntary resignation as a
recognition of such employee’s service;
“house” means any dwelling house built or being built and
includes a flat, condominium or shophouse built or being built for the
purpose of dwelling or partly for dwelling and partly for carrying on a
business, trade or profession therein;
“Inspector” means an Inspector appointed under section34;
“member of the Fund” means a person who has an account
and credit with the Fund;
“Minister” means the Minister charged with responsibility for
matters relating to the Employees Provident Fund Board;
“month” means a calendar month or a part thereof;
“new scheme” means the revised salaries and terms and
conditions of service of employees in the service of the Government of
Malaysia or of any State or of a statutory or local authority arising from
the revision of salaries and terms and conditions of service of such
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employees made by the Government of Malaysia or of any State;
“overtime payment” means any payment due from an
employer to an employee for work carried out in excess of the normal
working hours of such employee and includes any payment paid to an
employee for work carried out on public holidays and rest days;
“pensionable employee” means an employee who has been
emplaced in the appropriate pensionable establishment or is deemed to
have been so emplaced under any written law affecting the emplacement
of employees in the appropriate pensionable establishment by the
Government of Malaysia or of any State or by any statutory or local
authority;
“person” includes any agent, company, association or body of
persons corporate or unincorporate;
“prescribed by the Board” means prescribed by rules made
under this Act;
“prescribed by the Minister” means prescribed by regulations
made under this Act;
“retirement benefit” means any payment paid to an employee
upon retirement either compulsory or optional or on medical grounds as
stated under the contract of service of the employee;
“self-employed person” means any person who is gainfully
occupied and is not an employee;
“service charge” means any money or payment, whether in
the form of a service charge, a service fee, a tip, or otherwise howsoever
described, which has been paid by, charged on, collected from, or
voluntarily given by, a customer or any other person (not being the
employer) in relation to the employer’s business and which is payable to
an employee whether in whole or in part, directly or indirectly, and
whether under a contract of service between the employer and the
employee, or otherwise;
“special housing loan” means any loan to an approved
company solely for the purpose of relending to borrowers for the
purchase of low cost houses;
“wages” means all remuneration in money, due to an
employee under his contract of service or apprenticeship whether agreed
to be paid monthly, weekly, daily or otherwise and includes any bonus,
commission or allowance payable by the employer to the employee
whether such bonus, commission or allowance is payable under his
contract of service, apprenticeship or otherwise, but does not include—
(a) service charge;
(b) overtime payment;
(c) gratuity;
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(d) retirement benefit; or
(e) retrenchment, lay-off or termination benefits;
(f) any travelling allowance or the value of any travelling
concession;
(g) any other remuneration or payment as may be exempted by
the Minister.
3. Establishment of the Board
For the purposes of managing the Fund and for carrying into effect the
purposes of this Act, a body corporate by the name of “Employees
Provident Fund Board” is established with perpetual succession and a
common seal, and which may sue and be sued in its corporate name and,
subject to and for the purposes of this Act, may enter into contracts and
may acquire, purchase, take, hold and enjoy movable and immovable
property of every description and may convey, assign, surrender, yield
up, charge, mortgage, demise, reassign, transfer or otherwise dispose of,
or deal with any movable or immovable property or any interest therein
vested in the Board upon such terms as it deems fit.
4. Membership of the Board
(1) The Board shall consist of—
(a) a Chairman;
(b) a Deputy Chairman to be appointed from amongst the

persons referred to in subparagraph (d)(i);
(c) the chief executive officer, who shall be an ex-officio

member; and
(d) not more than twenty other members of whom—

[Am. Act A1611:s.2]
(i) not more than five shall be persons who are holding
office of emolument under the Government of
Malaysia or of a State;
[(i) Am. Act A1611:s.2]
(ii) not more than five shall be employers contributing to
the Fund and not being persons holding office of
emolument under the Government of Malaysia or of a
State or employed by any statutory or local authority;
[(ii) Am. Act A1611:s.2]
(iii) not more than five shall be employees contributing to
the Fund; and
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[(iii) Am. Act A1611:s.2]
(iv) not more than five shall be persons who shall have
knowledge or experience in finance, business,
economy, social security or other relevant knowledge
or experience.
[(iv) Am. Act A1611:s.2]
(2) Where the Chairman is not a representative of the Ministry of
Finance, the Minister shall appoint a representative of the
Ministry of Finance to be a member of the Board under
subparagraph (1)(d)(i) who shall also be appointed the Deputy
Chairman.
(3) Members of the Board shall be appointed by the Minister and,
subject to sections 6 and 7 shall, unless they sooner resign or
their appointment is sooner revoked, hold office for such term
as the Minister may determine.
(4) Members of the Board shall not be entitled to any
remuneration but may be paid such honorarium and travelling
and subsistence allowances as the Minister may determine.
5. Alternate members
(1) The Minister may in respect of each of the members
appointed under subparagraph 4(1)(d)(i) appoint by name a
person to be an alternate member to attend meetings of the
Board in place of the member when the member is for any
reason unable to attend.
(2) When attending meetings of the Board in place of a member,
an alternate member shall for all purposes be deemed to be a
member of the Board.
(3) An alternate member shall cease to be an alternate member
when the member in respect of whom he is an alternate
member ceases to be a member of the Board.
6. Tenure of office
(1) Subject to subsection7(2), sections 8 and 22, a member of the
Board, other than the chief executive officer, shall hold office
for a term not exceeding three years.
[(1) Am. Act A1611:s.3]
(2) A member of the Board referred to in subsection (1) shall be
eligible for reappointment but no member shall hold office for
a total term of more than twelve years.
[(2) Ins. Act A1611:s.3]
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7. Resignation and revocation
(1) A member of the Board, including the Deputy Chairman, may
at any time resign his office by a written notice addressed to
the Chairman, and in the case of the Chairman by a written
notice addressed to the Minister.
(2) The Minister may at any time revoke the appointment of a
member of the Board if he thinks it is expedient so to do
without assigning any reason therefor.
A member of the Board shall be deemed to have vacated his office—
(a) upon his death; or
(b) upon his failure to attend three consecutive meetings of the
Board without the permission of the Chairman.
9. Quorum of the Board
(1) The Chairman or the Deputy Chairman and eight other
members shall form a quorum at all meetings of the Board.
[(1) Am. Act A1611:s.4]
(2) In the absence of the Chairman, the Deputy Chairman shall
preside at all meetings of the Board and, may exercise all the
powers of the Chairman in respect of that meeting.
(3) The Board shall have powers to determine the conduct of its
proceedings.
10. Chairman to have casting vote
(1) If on any question to be determined there is an equality of
votes, the Chairman shall have the casting vote in addition to
his original vote.
(2) Where the Chairman is also the chief executive officer, he
shall have no vote in his capacity as the chief executive
officer.
11. Power of Minister to give directions
The Minister may give to the Board directions of a general nature not
inconsistent with the provisions of this Act as to the exercise of the
functions and powers of the Board and the Board shall give effect to
those directions.
12. Duty to furnish the Minister with information
The Board shall furnish the Minister with such information relating to
its activities as he may, from time to time, require.
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13. Authentication of seal
All deeds, documents and other instruments requiring the seal of the
Board shall be sealed with the common seal of the Board in the presence
of the Chairman and the chief executive officer, or either the Chairman
or the chief executive officer and one other member of the Board or any
two other members of the Board, and any deed, document or instrument
purporting to be sealed with the common seal of the Board and so
authenticated shall until the contrary is proved, be deemed to have been
validly executed:
Provided that where the Chairman is also the chief executive officer the
common seal of the Board shall be sealed in the presence of the
Chairman and one other member of the Board or any two other
members of the Board.
14. Powers and duties of the Board
(1) The Board shall have such powers and shall perform such
duties as are given or imposed by this Act.
(2) The Board may, by instrument under its seal, appoint any
person and delegate to such person whether in Malaysia or
any place outside Malaysia all or any of such powers and
duties of the Board and the person so appointed may, subject
to the instrument, do any act or exercise any power or carry
out any duty which he is authorized by the instrument to do or
execute.
(3) The Board may employ and pay agents, advocates and
solicitors, bankers, stockbrokers or any other persons, to
transact any business or do any act required to be transacted
or done in the exercise of its powers or in the carrying out of
its duties or for the better carrying into effect of the purposes
of this Act.
15. General reserve and other reserve accounts
(1) The Board may establish and manage a general reserve and
other reserve accounts.
(2) The payment into and out of the reserve accounts shall be
determined by the Board.
16. Board may establish any committee
Notwithstanding any other provisions of this Act, the Board may appoint
any person or establish any committee in respect of any matter relating
to the management and administration of the Fund.
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17. Power to grant loans and make advances to its officers and
servants
The Board may grant loans and make advances to its officers and
servants on such terms and conditions as the Board may determine.
18. Establishment and membership of the Investment Panel
(1) An Investment Panel responsible for matters pertaining to the
investments of the Fund and which shall consist of the
following members is established:
(a) the Chairman, or any other person to be appointed by the

Minister, who shall be the Chairman of the Investment
Panel;
(b) the Deputy Chairman who shall be a representative of the

Ministry of Finance;
(c) (Deleted by Act A1611:s.5)
(d) the chief executive officer, who shall be an ex-officio

member; and
(e) four other persons who shall have knowledge or experience

in finance, business, economy or other relevant knowledge
or experience, to be appointed by the Minister.
[(e) Am. Act A1611:s.5]
(2) The Investment Panel shall be subject to such directions
issued by the Board and approved by the Minister, from time
to time.
(3) Members of the Investment Panel shall not be entitled to any
remuneration but may be paid such honorarium and travelling
and subsistence allowances as the Board may, with the
approval of the Minister, determine.
A member of the Investment Panel shall be deemed to have vacated his
office—
(a) upon his death; or
(b) upon his failure to attend three consecutive meetings of the
Investment Panel without the permission of the Chairman of
the Investment Panel.
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20. Quorum and conduct of proceedings
(1) The Chairman or the Deputy Chairman of the Investment
Panel and two other members of the Investment Panel shall
form a quorum at all meetings of the Investment Panel.
(1a) In the absence of the Chairman, the Deputy Chairman shall
preside at all meetings of the Investment Panel and, shall
exercise all powers of the Chairman in respect of that
meeting.
(2) Subject to subsection 18(2), the Investment Panel shall have
powers to determine the conduct of its proceedings.
21. The Chairman of the Investment Panel to have casting vote
(1) If on any question to be determined there is an equality of
votes, the Chairman of the Investment Panel shall have the
casting vote in addition to his original vote.
(2) Where the Chairman is also the chief executive officer and he
is appointed to be the Chairman of the Investment Panel,
he shall have no vote in his capacity as the chief executive
officer.
22. Disqualification from membership of the Board and the
Investment Panel
The following persons shall be disqualified from being appointed as a
member of the Board or the Investment Panel or if he is a member of
the Board or Investment Panel he shall cease to be such a member:
(a) a person who is of unsound mind or is otherwise incapable
of performing his duties;
(b) a person who has been convicted of an offence and
sentenced to imprisonment for a term of not less than one
year;
(c) a person who has been convicted of an offence involving
fraud, dishonesty, or moral turpitude; or
(d) a bankrupt.
23. Disclosure of interest
(1) Every member of the Board or the Investment Panel, having
directly or indirectly by himself, his spouse or children, any
interest in any matter under discussion by the Board, the
Investment Panel or any committee of which he is a member,
shall disclose to the Board, the Investment Panel or
committee, as the case may be, the fact of his interest and the
nature thereof as soon as practicable after the relevant fact has
come to his knowledge.
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(2) Any member of the Board, the Investment Panel or committee
who fails to disclose his interest as provided under
subsection(1) shall be guilty of an offence and shall, on
conviction, be liable to imprisonment for a term not exceeding
three years or to a fine not exceeding ten thousand ringgit or
to both.
(3) Every declaration under this section shall be recorded in the
minutes of the Board, the Investment Panel or committee, and
after any declaration made under subsection (1) the member
of the Board, the Investment Panel or committee, as the case
may be, shall—
(a) not take part nor be present in any deliberation or decision

of the Board, the Investment Panel or committee relating to
the matter; and
(b) be disregarded for the purposes of constituting a quorum of

the Board, the Investment Panel or committee for such
deliberation or decision.
(4) No act or proceedings of the Board, the Investment Panel or
committee shall be invalidated on the ground that any member
of the Board, the Investment Panel or committee has
contravened the provisions of this section.
23A. Establishment of Shariah Advisory Committee.
(1) The Board shall establish a Shariah Advisory Committee
which shall be the authority for the ascertainment of Shariah
matters for the purposes of advising the Board and the
Investment Panel in ensuring that the management of the
accounts of the members of the Fund whose elections under
section 43A have come into effect complies with Shariah
principles, including the contributions, investment and
dividend.
(2) The Shariah Advisory Committee may determine its own
procedures.
23B. Functions of Shariah Advisory Committee.
The Shariah Advisory Committee shall have the following functions:
(a) to ascertain the application of Shariah principles on any
matter relating to the accounts of the members of the Fund
whose elections under section 43A have come into effect;
(b) to advise the Board and the Investment Panel on any matter
relating to Shariah and the application of Shariah principles
on any matter relating to the accounts of the members of the
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Fund whose elections under section 43A have come into
effect;
(c) such other functions as may be prescribed by the Board.
23C. Appointment of members of Shariah Advisory Committee.
(1) The Board may appoint such number of persons, which shall
not be less than three, from amongst persons who are
qualified in Shariah, or who have knowledge or experience in
Shariah and in banking, finance, law or such other related
disciplines, as members of the Shariah Advisory Committee.
(2) Members of the Shariah Advisory Committee shall not be
entitled to any remuneration but may be paid such
honorarium, and travelling and subsistence allowances, as the
Board may determine.
23D. Reference to Shariah Advisory Committee.
(1) The Board and the Investment Panel shall refer to the Shariah
Advisory Committee any matter relating to Shariah and any
matter which requires the ascertainment of Shariah principles
by the Shariah Advisory Committee relating to the accounts of
the members of the Fund whose elections under section
43Ahave come into effect.
(2) The advice given by the Shariah Advisory Committee on any
matter referred under subsection (1) shall be binding on the
Board and the Investment Panel.
24. Establishment of Employees Provident Fund
(1) For the purpose of this Act there shall be established a fund to
be called the “Employees Provident Fund”, into which shall
be paid—
(a) all contributions required to be made under this Act;
(b) money earned by carrying out any project, scheme or

enterprise financed from the Fund;
(c) moneys earned or arising from any property, investments,

mortgages, charges or debentures acquired by or vested in
the Board; and
(d) all other sums or property which may in any manner

become payable to or vested in the Board in respect of any
matter incidental to its powers and duties.
(2) The Fund shall be expended for the purpose of—
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(a) meeting all payments required to be made under this Act;
(b) investment under this Act;
(c) granting of loans and making of advances to officers and

servants of the Board;
(d) paying, any expenses lawfully incurred by the Board

including survey or legal fees and costs or any other fees
and costs under section 14 and, the remuneration of officers
and servants appointed and employed by the Board
including superannuation allowances, pensions or gratuity;
(e) paying any other expenses, costs or expenditure properly

incurred or accepted by the Board in the execution of its
powers and the carrying out of its duties;
(f) repaying any moneys borrowed under this Act if any, and
the interest due thereon; and
(g) generally paying any expenses for carrying into effect the
provisions of this Act and in connection with the
administration of the Fund.
25. Board shall be trustee of the Fund
The Board shall be the trustee of the Fund.
26. Power of the Board to invest
(1) The Board may subject to subsection18(2), invest moneys
belonging to the Fund in the following manner:
(a) to be deposited in—
(i) Bank Negara Malaysia; or
(ii) a bank or an investment bank duly licensed under
the Financial Services Act 2013 [Act 758]; or
(iii) an Islamic bank duly licensed under the Islamic
Financial Services Act 2013 [Act 759]; or
(iv) a development financial institution regulated under
the Development Financial Institutions Act 2002
[Act 618]; or
(b) to be invested in—
(i) shares offered pursuant to an initial public offering
which have been approved under the Capital
Markets and Services Act 2007 [Act 671]or shares
20
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listed on a stock exchange which have been
approved under the same Act; or
(ii) debentures of any public company;
(c) in bonds or purchasing of mortgage papers, commercial
notes, banker’s acceptances, money market papers,
certificates of deposits, private debt securities, promissory
notes and bills of exchange within the meaning of the Bills
of Exchange Act 1949 [Act 204] and other negotiable
instrument of similar nature;
(d) in accordance with the provisions of the Trustee Act 1949
[Act 208]:
Provided however, where the Board invests in or upon titles to
immovable property in Malaysia in accordance with paragraph 4(1)(c)
of the Trustee Act 1949, such immovable property may or may not yield
any income at the time of such investment;
(e) to provide loans to the Government of Malaysia or the State
Government; and
(f) to provide loans to members of the Fund subject to such
terms and conditions as may be determined by the Board for
the purpose of purchasing or building a house.
(2) The Board may with the written approval of the Minister,
invest moneys belonging to the Fund in the following manner:
(a) to be deposited in any bank or financial institution

established by or under any written law;
(b) to be invested in any joint venture;
(c) by participating in any privatization programme;
(d) to provide loans to any company incorporated under the
Companies Act 1965 [Act 125] or any corporation
established by or under any written law;
(e) by investing in any investment outside Malaysia;
(ea) by participating in or by carrying out dealings in any
derivative instruments; or
(f) investing in any other form of investment.
(3) For the purpose of this section—
“debenture” includes debenture stock, bonds, notes and any other
securities of a corporation whether constituting a charge on the assets of
the corporation or not;
“derivative instruments” means a financial contract including
21
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forward contract, futures contract and option contract;
“share” means paid-up shares (whether fully paid or not) in the share
capital of a company and includes stocks and rights to subscribe for any
stocks and shares.
(4) The Board may, where a foreign currency is required as an
instrument of investment, in exercising the investment which
has been approved under this section, make loan of the
foreign currency for the purpose of the investment.
26A. Power of the Board to invest in an approved company
(1) In addition to the powers of the Board to invest in accordance
with section 26, the Board may invest—
(a) in loans to an approved company or the buying of shares in

an approved company; or
(b) in special housing loans to an approved company.

(2) No moneys belonging to the Fund shall be invested in
accordance with subsection (1) unless—
(a) the paid-up ordinary share capital of the approved company

is not less than five million Malaysian ringgit;
(b) the approved company has paid a dividend at the rate of not
less than five per centum upon such ordinary share capital
during each of the last three years prior to the time of
investment and where the approved company is a company
which has acquired the assets and liabilities of another
approved company, payment of a dividend by that other
company during each of the last three years prior to the
time of such acquisition shall be treated as payment by the
approved company;
(c) in the case of an approved company having as its sole or

primary object the promotion of home ownership and, the
total amount of the borrowings of the approved company
from all sources, excluding the amount of any special
housing loan, whether trustee or not, accepted by the
approved company on loan and deposit, and including
interest due thereon and not repaid by the approved
company, does not at any time exceed three-fourths of the
amount, excluding prospective interest, for the time being
secured to the approved company from its borrowers:
Provided that the Minister may vary any limitation
imposed on the total amount of the borrowings of the
approved company in this paragraph;
22
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(d) a certificate that the provisions of paragraphs (a), (b) and (c)
of this subsection were complied with in respect of the last
financial year of the approved company, if incorporated in
the auditor’s report annexed to the approved company’s
annual accounts required to be prepared under the
Companies Act 1965 [Act 125], to which the approved
company is subject, shall be conclusive in favour of the
Board making such investment; and
(e) any agreement as to repayment made between the Board

and the approved company shall be immediately determined
if—
(i) the approved company shall cease to comply with any
of the provisions of paragraphs (a), (b) and (c) of this
subsection;
(ii) the approved company shall fail to obtain a certificate
in the terms and in the manner stated in paragraph (d)
of this subsection; or
(iii) the Minister may at any time by notification in the
Gazette, order that the company shall cease to be an
approved company in consequence of his considering
that the company has departed from its sole or primary
object,
and any moneys belonging to the Fund shall be repayable immediately
thereupon.
26B. Board to invest in Government Securities
(1) Subject to any variation which the Minister may make under
subsection (2), the Board shall invest or re-invest at least fifty
per centum of the moneys belonging to the Fund and invested
or reinvested during any one year, in securities issued by the
Government of Malaysia, provided that the total amount of
moneys so invested in such securities at any one time shall
not be less than seventy per centum of the Fund’s total
investments.
(2) The Minister may, upon the application of the Board, vary the
percentage specified in subsection (1).
(3) For the purpose of this section, securities issued by the
Government of Malaysia shall include—
(a) loans which are fully guaranteed by the Government of

Malaysia;
23
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(b) negotiable securities or instruments which are fully
guaranteed by the Government of Malaysia including
negotiable securities or instruments issued by a corporation
fully owned by the Government of Malaysia;
(c) Bank Negara Malaysia papers;
(d) negotiable securities or instruments which are fully

guaranteed by Bank Negara Malaysia including negotiable
securities or instruments issued by a corporation which is
fully owned by Bank Negara Malaysia;
(e) any commercial instrument (with elements of negotiability)

issued by a State Government or a local authority with a
maturity period of at least three years from the date of
issue; and
(f) any deposit in advance subscription account in Bank Negara

Malaysia under subparagraph 26(1)(a)(i).
26C. Power of the Board to establish a corporation or a company
(1) The Board may, in exercising the investment powers under
this Act, from time to time, with the special approval of the
Minister—
(a) establish a corporation by such name as the Board may

think fit;
(b) incorporate a company under the Companies Act 1965 by

such name as the Board may think fit; or
(c) take over any company, to carry out, administer, conduct

and manage any project, joint venture, privatization
programme, scheme, enterprise or any other matters which
have been planned or undertaken by the Board.
(2) The Seventh Schedule shall apply to a corporation established
under paragraph (1)(a) and the Companies Act 1965 shall
apply to a company incorporated or taken over under
paragraph (1)(b) or (c), respectively.
27. Declaration of dividend
(1) At or after the end of the financial year, being the 31st
December of each year, the Board shall, with the approval of
the Minister, declare a dividend on contributions to the Fund
in respect of that year—
24
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(a) in relation to contributions made by the members of the
Fund who have not elected for their accounts to be managed
according to Shariah under section 43A or who have made
the elections under section 43A but the elections have not
come into effect, at any rate according to the actual
performance of the investment made by the Board in
relation to the accounts which shall not be less than two and
one half per centum per annum; and
(b) in relation to contributions made by the members of the

Fund whose elections under section 43A have come into
effect, at any rate according to the actual performance of the
investment made by the Board in relation to the accounts.
(2) Subject to section 50, the dividend declared under subsection
(1) shall be payable on contributions to the Fund according to
the accounts of the members of the Fund respectively.
(3) Notwithstanding paragraphs (1)(a) and (b), no rate of dividend
exceeding two and one half per centum per annum shall be so
declared—
(a) unless the Board is satisfied that the ability of the Fund to
meet all payments required to be paid under this Act is not
endangered by the declaration of such rate; and
(b) if any sums advanced by the Government of Malaysia under

section 28 have not then been repaid.
28. Provision for advancement from the Federal Consolidated
Fund
If the Fund is at any time unable to pay any sum which the Fund is
required to pay under this Act, the sum required to be so paid shall be
charged on and advanced to the Fund from the Federal Consolidated
Fund and the Fund shall as soon as practicable repay to the Government
of Malaysia the sum so advanced.
29. Audit of the Fund’s annual accounts
The annual accounts of the Fund shall be audited in accordance with the
provisions of the Statutory Bodies (Accounts and Annual Reports) Act
1980 [Act 240].
29A. Investment by member of the Fund
(1) Notwithstanding anything contrary to the provisions of this
Act, the Board may, subject to any regulations and rules made
under this Act—
25
bwpageid::25::
(a) authorize an application made by a member of the Fund for
investment in fund management institutions or other
institutions approved by the Minister for investment
purposes in any investments approved by the Minister; and
(b) authorize transfer of any amount standing to the credit of

such member of the Fund into fund management institutions
or other institutions approved by the Minister subject to any
terms and conditions as he thinks appropriate.
(2) Where the Board has authorized the transfer of a sum of
money standing to the credit of such member under
subsection(1)—
(a) such amount so authorized shall not be paid dividend as

declared by the Board under section 27; and
(b) such amount shall be deemed withdrawn from the credit of

such member at the Fund from the date such member has
attained the age of fifty-five years and such member may
deal directly with the fund management institutions or other
institutions approved by the Minister in relation to the
credit.
30. Appointment of the chief executive officer, officers and
servants of the Board
(1) The Minister shall appoint a fit and proper person, on such
terms and conditions as he may determine, as chief executive
officer, who may be designated by any name as determined by
the Board.
(2) Where no appointment of the chief executive officer is made
under subsection (1), the Chairman shall exercise the duties of
the chief executive officer and shall be known as the
Executive Chairman and any remuneration or allowance paid
shall be determined by the Minister.
(3) The Board shall appoint such number of other officers or
servants, as it considers necessary for the efficient conduct of
the business of the Board, on such terms and conditions as
may be determined by the Board, who may be designated by
any name as determined by the Board.
(4) The chief executive officer shall, subject to the direction of
the Board on matters of policy, be charged with the day to day
administration and management of the affairs of the Board
and the administrative control of its officers and servants.
(5) Subject to sections 31 and 33, it shall be the duty of the Board
26
bwpageid::26::
to appoint, confirm, emplace on the permanent or pensionable
establishment, promote, transfer and exercise disciplinary
control over its officers and servants.
(6) The Board may delegate to any member of the Board, officer
or to any committee, comprising of such members or officers
or both such members and officers, appointed by it, any of its
functions under subsection (5) and that member, officer or
committee shall exercise those functions under the direction
and control of the Board.
31. Establishment of the Disciplinary Committee
(1) A Disciplinary Committee of the Board responsible for
matters relating to the disciplines of the officers and servants
of the Board is established.
(2) The Disciplinary Committee shall consist of five members of
the Board to be appointed by the Board, one of whom shall be
appointed chairman of the Committee.
(3) The chairman of the Disciplinary Committee and two
members of the Committee shall form a quorum at all
meetings of the Disciplinary Committee.
(4) The Disciplinary Committee shall have powers to determine
the conduct of its proceedings.
(5) In the exercise of its disciplinary functions, the Disciplinary
Committee shall have the power to take such disciplinary
action and impose such disciplinary punishment as provided
by any disciplinary rules made under section 73.
(6) The Disciplinary Committee may, subject to subsection (7),
delegate any of its disciplinary functions, powers or duties
other than the disciplinary punishment of dismissal or
reduction in rank to any officer or servant of the Board, or to
any committee of officers and servants of the Board, in
respect of any particular officer or servant of the Board or in
respect of any class or category of officers or servants of the
Board, and the officer and servant or committee delegated
with such functions, powers or duties shall carry out, exercise
or discharge them under the direction and control of the
Disciplinary Committee which shall have the power to review,
rescind or vary any decision or finding of such officer or
servant or such committee
(7) No delegation shall be made under subsection (6) so as to
enable an officer or servant of the Board to exercise any
disciplinary authority or to be a member of a committee
which may exercise any disciplinary authority over an officer
or servant who is superior to him in rank
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31A. Establishment of the Disciplinary Appeal Committee
(1) A Disciplinary Appeal Committee of the Board responsible
for matters relating to appeals against the decisions made by
the Disciplinary Committee under section 31 is established.
(2) The Disciplinary Appeal Committee shall consist of seven
members of the Board to be appointed by the Board, one of
whom shall be appointed chairman of the Committee.
(3) The chairman of the Disciplinary Appeal Committee and four
other members of the Disciplinary Appeal Committee shall
form a quorum at all meetings of the Disciplinary Appeal
Committee.
(4) The Disciplinary Appeal Committee shall have powers to
determine the conduct of its proceedings.
(5) Any officer or servant of the Board who is aggrieved by the
decision of the Disciplinary Committee or of any person or
committee delegated with powers, functions or duties under
subsection 31(5) may appeal against such decision to the
Disciplinary Appeal Committee within thirty days from the
date of the service of the decision to the last known address of
the officer or servant.
(6) The decision of the Disciplinary Appeal Committee shall be
final.
32. Imposition of surcharge
(1) If the Board is satisfied that any person who is or was in the
employment of the Board—
(a) is or was responsible for any improper payment of moneys

from the Fund or for any payment of such moneys which is
not duly vouched;
(b) is or was responsible for any deficiency in, or for the

destruction of, any moneys, stamps, securities, stores or
other property of the Board;
(c) being or having been an accounting officer, fails or has

failed to keep proper accounts or records; or
(d) has failed to make any payment, or is or was responsible for

any delay in the payment, of moneys from the Fund to any
person to whom such payment is due under any contract,
agreement or arrangement entered into between that person
and the Board,
and if a satisfactory explanation is not furnished to the Board
within a period specified by the Board, with regard to the
28
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failure to collect, improper payment, payment not duly
vouched, deficiency or destruction, or failure to keep proper
accounts or records, or failure to make payment, or delay in
making payment, the Board may surcharge against the said
person a sum not exceeding the amount of any such amount
not collected, such payment, deficiency, or loss or the value
of the property destroyed, as the case may be; and with
regard to the failure to keep proper accounts or records, or the
failure to make payment, or the delay in making payment, the
Board may surcharge against the said person such sum as the
Board may think fit.
(2) The Board shall cause the chief executive officer to be
notified of any surcharge made under subsection (1) and the
chief executive officer shall thereupon notify the person
surcharged.
(3) The Board may at any time withdraw any surcharge in respect
of which a satisfactory explanation has been received or if it
otherwise appears that no surcharge should have been made,
and the Board shall at once cause the chief executive officer
to be notified of such withdrawal.
(4) The amount of any surcharge imposed under subsection(1)
and not withdrawn under subsection(3) shall be a debt due to
the Board from the person against whom the surcharge is
imposed and may be sued for and recovered in any court at
the suit of the Board and may also be recovered by
deduction—
(a) from the salary of the person surcharged if the Board so

directs; or
(b) from the pension of the person surcharged if the Board so

directs,
by equal monthly instalments not exceeding one-fourth of the
total monthly salary or pension, as the case may be, of the
person.
33. Establishment of a Promotion Committee in respect of officers
and servants of the Board
(1) A Promotion Committee of the Board in respect of officers
and servants of the Board other than the chief executive
officer, which shall consist of five members of the Board to
be appointed by the Board, one of whom shall be appointed
chairman of the Committee, is established.
(1a) The chairman of the Promotion Committee and two other
members of the Promotion Committee shall form a quorum at
29
bwpageid::29::
all meetings of the Promotion Committee.
(1b) If on any question to be determined there is an equality of
votes, the chairman of the Promotion Committee shall have
the casting vote in addition to his original vote.
(1c) The Promotion Committee shall have powers to determine the
conduct of its proceedings.
(2) The Promotion Committee shall have such powers, functions
and duties relating to the promotion of the officers and
servants of the Board.
(3) The Promotion Committee may delegate any of its powers,
functions or duties to any officer or servant of the Board, or to
any committee of officers or servants of the Board, in respect
of any particular officer or servant of the Board or in respect
of any class or category of officers or servants of the Board,
and the officer or servant or committee delegated with such
powers, functions or duties, shall carry out, exercise or
discharge them under the direction and control of the
Promotion Committee which shall have the power to review,
rescind or vary any decision or finding of such officer or
servant or such committee.
(4) (Deleted by Act A1300).
33A. Establishment of the Promotion Appeal Committee in
respect of officers and servants of the Board
(1) A Promotion Appeal Committee of the Board in respect of
officers and servants of the Board responsible for matters
relating to appeals against the decisions made by the
Promotion Committee under section 33 is established.
(2) The Promotion Appeal Committee shall consist of seven
members of the Board to be appointed by the Board, one of
whom shall be appointed chairman of the Committee.
(3) The chairman of the Promotion Appeal Committee and four
other members of the Promotion Appeal Committee shall
form a quorum at all meetings of the Promotion Appeal
Committee.
(4) The Promotion Appeal Committee shall have powers to
determine the conduct of its proceedings.
(5) Any officer or servant of the Board who is aggrieved by the
decision of the Promotion Committee or any person or
committee delegated with powers, functions or duties under
subsection 33(3) may appeal against such decision to the
Promotion Appeal Committee within thirty days from the date
30
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of the service of the decision to the last known address of the
officer or servant.
(6) The decision of the Promotion Appeal Committee shall be
final.
34. Appointment of Inspectors, their powers, functions and duties
(1) The Board may appoint such number of Inspectors as it may
consider necessary for the purposes of this Act from any
officer and servant appointed under paragraph 30(3)(b) and
such appointment shall be published in the Gazette.
(2) Subject to subsection (3), an Inspector appointed under
subsection (1) shall have all the powers, functions and duties
conferred under this Act.
(3) An Inspector shall be subject to the direction and control of
the chief executive officer, or of such other officer or servant
of the Board as may be authorized by the chief executive
officer to act on behalf of him, and of any other Inspectors
superior to him in rank, and shall exercise his powers,
perform his functions, and discharge his duties referred to in
subsection (2) in compliance with such directions,
instructions, conditions, restrictions or limitations as the chief
executive officer, or an officer or servant of the Board
authorized to act on behalf of him, or an Inspector superior in
rank, may specify orally or in writing, either generally, or in
any particular case or circumstances.
(4) The chief executive officer shall have all the powers of an
Inspector.
(5) The Board may, in writing, vests in any officer of the Board
who is not appointed as an Inspector under subsection (1) all
or any of the powers, functions and duties of an Inspector.
35. Powers of entry, examination and search
Subject to any regulations made under section 71, an Inspector or an
officer vested with the powers of an Inspector may at any reasonable
time—
(a) enter any premises or place where persons are believed to be
engaged as employees;
(b) make such examination and inquiry as may be necessary for
ascertaining whether the provisions of this Act or the
regulations or rules made thereunder are being or have been
complied with in any such premises or place;
(c) examine either alone or in the presence of any other person
with respect to any matters under this Act on which he may
31
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reasonably require information every person who he has
reason to believe can give information respecting the subject
matter of the inquiry, and require every such person to be
examined and for the purposes of such examination may
summon any such person to attend at the time and place
specified in such summons; and
(d) exercise such other powers as may be necessary for carrying
this Act into effect.
36. Obstruction to exercise of powers by an Inspector
(1) No person shall—
(a) refuse any Inspector exercising his powers under section35,

access to any premises or part thereof;
(b) assault, obstruct, hinder or delay such Inspector in effecting

any entrance which he is entitled to effect;
(c) fail to comply with any lawful demands of an Inspector in

the execution of his powers, functions and duties under
section35;
(d) refuse to give to an Inspector any information which may

reasonably be required of him;
(e) fail to produce to, or conceal or attempt to conceal from, an

Inspector, any property, book, other document, or article in
relation to which the Inspector has reasonable grounds for
suspecting that an offence has been or is being committed
under this Act; or
(f) furnish to an Inspector as true, information which he knows

or has reason to believe to be false.
(1a) For the purpose of this section, an Inspector shall include any
officer who is vested with the powers of an Inspector.
(2) Any person who contravenes the provisions of subsection(1)
shall be guilty of an offence.
37. Power to examine persons
(1) The Inspector or an officer vested with the powers of an
Inspector, making any investigations under section35 may
examine orally any person whom he believes to be acquainted
with the facts and circumstances of the case and shall reduce
into writing any statement made by the person so examined.
(2) The person so examined shall be legally bound to answer all
32
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questions relating to such case put to him by the examining
officer:
Provided that such person may refuse to answer any question
the answer to which would have a tendency to expose him to
a criminal charge or penalty or forfeiture.
(3) A person making a statement under this section shall be
legally bound to state the truth, whether or not such statement
is made wholly or partly in answer to questions.
(4) An officer examining a person under subsection (1) shall first
inform that person of the provisions of subsections (2) and
(3).
(5) A statement made by any person under this section shall,
whenever possible, be taken down in writing and signed by
the person making it or affixed with his thumb print, as the
case may be, after it has been read to him in the language in
which he made it and after he has been given an opportunity
to make any corrections he may wish.
37A. Power of the Board to assess contributions based on
information available
(1) An Inspector or an officer vested with the powers of an
Inspector may, assess any contributions which is due by any
employer based on any information available if the
employer—
(a) fails to keep or maintain any statement, particulars, register

book or any record pertaining to each employee as required
to be performed by him under this Act; or
(b) fails or refuse to submit any statement, particulars, register

book or record pertaining to each employee as required to
be submitted by him under this Act.
(2) The assessment made under subsection (1) shall be sufficient
proof of the Board’s claim for the recovery of any
contributions under section 65.
38. Powers of chief executive officer to ask for information and
application for search warrant
(1) For the purpose of obtaining full information for ascertaining
whether any person is liable to pay contributions under this
Act, the chief executive officer may by notice in writing
require any person—
(a) to furnish the chief executive officer within a time specified
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in the notice not being less than thirty days from the date of
such notice any information or particulars specified in the
notice;
(b) to attend personally before the chief executive officer or any

officer appointed by him and produce for examination all
books, accounts, records and other documents which the
chief executive officer or officer deems necessary; or
(c) to furnish the information or particulars in accordance with

paragraph (a) and also to attend in accordance with
paragraph (b).
(2) Any person who fails to comply with the provisions of
subsection(1) shall be guilty of an offence.
(2a) Where a person is found guilty of an offence under
subsection(2), the Court before which the person is found
guilty shall order such person to comply with the notice of the
chief executive officer under subsection (1) within twenty-one
days from the date of the order of the Court.
(3) Whenever it appears to any magistrate, upon written
information on oath, and after any enquiry he may think
necessary, that there are reasonable grounds for suspecting
that there are on particular premises any book, account, record
or other document the production of which has been required
pursuant to subsection (1) and which has not been produced in
compliance with that requirement, such magistrate may issue
a warrant authorizing the chief executive officer or any person
named therein with or without assistance—
(a) to search the premises and to break open and search any
cupboard, drawer, chest, trunk, box, package or other
receptacle, whether a fixture or not, in the premises; and
(b) to take possession of, or secure against interference, any

book, account, record or other document that appear to be
book, account, record or other document the production of
which was so required.
39. Preventing person from leaving Malaysia without paying
contributions
(1)
(a) Where the chief executive officer has reason to believe that
any person is about or is likely to leave Malaysia without
paying any outstanding and due contributions under this
Act, the chief executive officer may issue to the Director
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General of Immigration a certificate containing particulars
of the person and the outstanding and due contributions
with a request that the person be prevented from leaving
Malaysia, unless he pays the outstanding and due
contributions, or furnishes security to the satisfaction of the
chief executive officer for its payment.
[(a) Subs. Act A1611:s.6]
(b) Subject to any order issued or made under any written law
relating to immigration, the Director General of
Immigration upon receiving a request under paragraph (a)
in respect of any person shall take or cause to be taken all
such measures (including the use of reasonable force and
the seizure, removal or retention of any certificate of
identity and any passport, exit permit or other travel
document relating to that person) as may be necessary to
give effect to it.
[(b) Am. Act A1611:s.6]
(c) The chief executive officer shall cause notice of the issue of
a certificate under paragraph (a) to be served personally or
by registered post (addressed to his last known address) on
the person to whom the certificate relates:
Provided that the non-receipt of the notice by that person
shall not invalidate anything done under this section.
(d) Where a person in respect of whom a certificate has been

issued under paragraph (a) produces a written statement
signed on or after the date of the issue of the certificate by
the chief executive officer or an authorized officer to the
effect that the outstanding and due contributions to the Fund
specified in the certificate have been paid or that security
has been furnished for their payment, the statement or the
payment, as the case may be, shall be sufficient authority
for allowing that person to leave Malaysia.
[(d) Am. Act A1611:s.6]
(2) No legal proceedings shall be instituted or maintained against
the Board, its officers and servants, the Government of
Malaysia or any public officer in respect of anything lawfully
done under this section.
[(2) Am. Act A1611:s.6]
(3) Any person who, knowing that a certificate has been issued in
respect of him under subsection (1), leaves Malaysia without
paying all the outstanding and due contributions specified in
the certificate or furnishing security to the satisfaction of the
chief executive officer for its payment shall be guilty of an
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offence and shall, on conviction, be liable to imprisonment for
a term not exceeding six months or to a fine not exceeding
two thousand ringgit or to both.
[(3) Ins. Act A1611:s.6]
(4) For the purpose of this section, “contributions” includes any
dividend or late payment charges due on any contributions.
[(4) Ins. Act A1611:s.6]
40. Omitted or Deleted Section
(Deleted by Act A1300)
41. Duty of employer to register with the Board
(1) Every employer shall, unless he is already registered with the
Board, before the end of the first week in the first month in
which he is paying wages in respect of which he is required to
pay contributions under this Act, register with the Board in
the manner as may be prescribed by the Board.
(2) Any employer who contravenes the provisions of
to both.
(3) Where any person ceases to be an employer, within the
meaning of this Act, he shall, within the period as prescribed
by the Board, notify the Board of the same in the manner as
may be prescribed by the Board.
(4) Any person who contravenes the provisions of subsection(3)
shall be guilty of an offence.
42. Duty of employer to prepare and furnish statement of wages
(1) Every employer shall prepare and furnish statement of wages
to each and every employee and the statement of wages shall
contain such information as may be prescribed by the rules.
(2) Every employer shall prepare and keep one or more registers
containing such information as may be prescribed by the rules
and such register shall be kept for such period that every
particular recorded therein shall be available for inspection for
not less than six years after the recording thereof.
43. Rate of contributions
(1) Subject to the provisions of section 52, every employee and
every employer of a person who is an employee within the
meaning of this Act shall be liable to pay monthly
contributions on the amount of wages for the month at the rate
36
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respectively set out in the Third Schedule.
(1A) Subject to section 52, the monthly contribution of every
employee and employer who are subject to the minimum
wages order made under the National Wages Consultative
Council Act 2011 [Act 732] shall not be less than the monthly
contributions based on the amount of the minimum wages for
the month as determined under the minimum wages order at
the rate respectively set out in the Third Schedule.
(2) Any person being an employer who fails, within such period
as may be prescribed by the Minister, to pay to the Fund any
contributions which he is liable under this Act to pay in
respect of or on behalf of any employee in respect of any
month shall be guilty of an offence and shall, on conviction,
be liable to imprisonment for a term not exceeding three years
or to a fine not exceeding ten thousand ringgit or to both.
(3) Without prejudice to the provisions of subsections (1) and
(1A), an employer and an employee or either of them may, at
any time elect to pay monthly contributions at a rate which
exceeds the rate respectively set out in the Third Schedule by
one ringgit or a multiple of one ringgit subject to any
maximum limit of monthly contributions set out in the Third
Schedule.
(4) Notice of such election shall be given to the Board in such
manner as may be prescribed by the Board and where any
such notice has been given, this Act shall, in respect of any
employer or employee who has elected as aforesaid, apply as
if the rate of contribution which such employer or employee
has elected to pay, were the rate respectively set out in the
Third Schedule:
Provided that an election cannot be made to take effect
retrospectively.
(5) An employer and an employee or either of them may, at any
time, revoke his election made under subsection (4).
(6) Notice of such revocation shall be given to the Board in such
manner as may be prescribed by the Board and where any
such notice has been given, this Act shall, in respect of any
employer or employee who has revoked as aforesaid, apply as
if such employer or employee has not elected to pay the
excess contribution:
Provided that a revocation cannot be made to take effect
retrospectively.
(7) In the event of the death of an employee, no contributions
shall be due under this section by or on behalf of such
37
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employee in respect of the month during which such death
occurs:
Provided that where any such contribution has been received
it shall be paid into the Fund in accordance with section 50.
(8) Notwithstanding subsection (1)—
(a) a self-employed person;
(b) a pensionable employee;
(c) any person not being an employer or an employee, whether

or not within the meaning of this Act; or
[(c) Am. Act A1611:s.7]
(d) any person not being an employer and not being an

employee, whether or not within the meaning of this Act,
and both have given their consent to contribute,
[(d) Am. Act A1611:s.7]
may, by giving notice in such manner as may be prescribed
by the Board, elect to pay monthly contributions in
accordance with the rate as prescribed by the Board.
(9) The Board may, subject to any terms and conditions as
prescribed by the Board, return—
(a) the exceeded amount of contributions paid under subsection

(3) or (8); or
(b) any contribution which is paid by any persons who has no

liability to contribute.
43A. Election for account of member of the Fund to be managed
according to Shariah.
(1) A member of the Fund may elect for all amount standing to
the credit of his account to be managed according to Shariah
subject to any terms and conditions as may be prescribed by
the Board.
(2) The election under subsection (1) shall be made in such
manner as may be prescribed by the Board and the election
shall take effect from the date as determined by the Board.
(3) The Board shall notify the effective date of the election
determined under subsection (2) to the member of the Fund
not less than seven days before the effective date
(4) The member of the Fund may, before the effective date of the
election determined under subsection (2), revoke his election
in such manner as may be prescribed by the Board.
38
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(5) After the election made under subsection (1) is effective, the
Board shall segregate the account of such member of the Fund
from other accounts of the members of the Fund—
(a) who have not made the election under subsection (1); and
(b) who have made the election under subsection (1) but the
election has not come into effect, for the purposes of
managing the account of the member of the Fund according
to Shariah.
for the purposes of managing the account of the member of
the Fund according to Shariah.
44. Remittance of funds in connection with retirement
(1) In addition to section 43, an employer or any other person
may at any time, with the consent of the employee, remit to
the Board—
(a) any funds being retirement benefits of the employee; or
(b) any funds from any other retirement scheme or plan relating
to the employee,
in any manner as may be prescribed by the Board.
(2) An employee or any other person may at any time remit to the
Board any funds from any retirement scheme or plan relating
to the employee or person in any manner as may be
prescribed by the Board.
(3) Upon the Board receiving the funds as remitted under
subsection(1) or (2), the Board shall cause the funds to be
paid into the Fund in accordance with section 50.
44A. Adding up credit into the account of a member of the Fund
In addition to sections43 and 44, any person prescribed by the Board
may add up credit into the account of a member of the Fund by
remitting a sum of moneys to the Board, subject to any terms and
conditions as prescribed by the Board, and any maximum limit of
monthly contributions set out in the ThirdSchedule.
45. Payment of contributions
(1) Except where otherwise provided in this Act, the employer
shall, in the first instance, be liable to pay both the
contributions payable by himself and also, on behalf of and to
the exclusion of the employee, the contributions payable by
that employee; and for the purposes of this Act contributions
paid by an employer on behalf of an employee shall be
39
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deemed to be contributions by the employee.
(2) Contributions payable by the employer for himself and on
behalf of the employee under subsection (1) shall be paid in
respect of the first and subsequent months’ wages.
(3) Notwithstanding section 49, where an employer fails to pay
any contributions due within such period as prescribed by the
Minister, the employer shall, in addition to such contributions,
be liable to pay dividend on such contributions at the rate and
in accordance with any manner and calculation determined by
the Board.
to both.
46. Joint and several liability of directors, etc.
(1)Where any contributions remaining unpaid by a company, a
firm or an association of persons, then, notwithstanding
anything to the contrary in this Act or any other written law,
the directors of such company including any persons who
were directors of such company during such period in which
contributions were liable to be paid, or the partners of such
firm, including any persons who were partners of such firm
during such period in which contributions were liable to be
paid, or the office-bearers of such association of persons,
including any persons who were office-bearers of such
association during such period in which contributions were
liable to be paid, as the case may be, shall together with the
company, firm or association of persons liable to pay the said
contributions, be jointly and severally liable for the
contributions due and payable to the Fund.
“contribution” shall be deemed to include any dividend and late
payment charges due on any contributions;
“partner”—
(a) means any partner referred to in the Partnership Act 1961 [Act 135]; or
(b) has the meaning assigned to it under the Labuan Limited Partnerships
and Limited Liability Partnerships Act 2010 [Act 707] and the Limited Liability
Partnerships Act 2012 [Act 743].
40
bwpageid::40::
47. Employer’s contribution irrecoverable from employee
(1) Notwithstanding any contract to the contrary, the employer
shall not be entitled to deduct or otherwise recover from the
wages or remuneration of the employee, the employer’s
contribution, from the employee.
(2) If an employer deducts or attempts to deduct from the wages
or remuneration of any employee the whole or any part of the
employer’s contribution, he shall be guilty of an offence and
shall, on conviction, be liable to imprisonment for a term not
exceeding six years or to a fine not exceeding twenty
thousand ringgit or to both.
48. Recovery by employer of employee’s contribution
(1) Subject to the provisions of this section, the employer shall be
entitled to recover from the employee, in accordance with this
section, the amount of any contribution payable on behalf of
the employee.
(2) The amount of any contribution payable by the employer on
behalf of the employee shall, notwithstanding the provisions
of any written law or any contract to the contrary, be so
recoverable by means of deductions from the wages of the
employee due from the employer to the employee and not
otherwise.
(3) Any employer who deducts the employee’s contributions from
the wages of an employee and fails to pay such deducted sum
or any part thereof to the Fund shall be guilty of an offence
and shall, on conviction, be liable to imprisonment for a term
not exceeding six years or to a fine not exceeding twenty
thousand ringgit or to both.
(4) No deduction of any contribution shall be made as provided
by subsection (2)—
(a) except at the time wages are paid to the employee; and
(b) other than of the contribution in respect of the wages which

are then being paid:
Provided that, subject to such conditions as may be
prescribed by the Board, where an employer has, by error not
occasioned by that employer’s negligence, omitted to deduct
any contribution or part of any contribution payable by him
on behalf of the employee, then, such contribution or part
thereof may be deducted from the wages payable by such
employer to the employee not later than six months from the
date of the payment of the wages in respect of which the
contribution or part thereof was omitted to be deducted.
41
bwpageid::41::
subsection(4) shall be guilty of an offence.
49. Late payment charges on contributions in arrears
(1) Where the amount of the monthly contributions or part of any
monthly contributions which an employer is liable to pay
under section 45 is not paid within such period as prescribed
by the Minister, the employer shall be liable, in addition to the
dividend to be paid under subsection45(3), to pay late
payment charges to be credited to the Fund on such amount at
such rate and in accordance with any manner and calculation
determined by the Board.
(2) The Board may in any case in which it thinks fit remit in
whole or part the payment of any late payment charges due
under this section.
50. Contributions to be paid into the Fund
(1) All sums collected, recovered or transferred under this Act shall be
paid into the Fund in such manner as the Board shall direct.
(2) The Board shall cause to be credited to each member’s
account—
(a) the amount of any contributions paid in his respect by the

employer on his own behalf and on behalf of such member
of the Fund;
(b) dividend on any amount standing to the credit of such

member at the rate declared under section 27 in such
manner as the Board may prescribe; and
(c) any other moneys paid on behalf of such member under this
Act.
(2A) For the purpose of crediting any amount of money into the
account of a member of the Fund under subsection (2), the
Minister may prescribe any number of accounts in respect of a
member of the Fund and prescribe the percentage to be
credited into each account.
(2B) Notwithstanding paragraphs 2(a) and 2(b)—
(a) no amount of contributions or money may be credited into

the account of a member of the Fund after such member has
attained the age of seventy-five years;
(b) dividend shall be credited on any amount standing to the
42
bwpageid::42::
credit of a member of the Fund until all sums of money
standing to the credit of such member are transferred to the
Registrar of Unclaimed Money under section 51A.
(2C) Notwithstanding subsection (2), where the Board receives
partial payment of any assessment for outstanding
contributions from the employer, the Board may determine the
manner in which the outstanding contributions by the
employer is to be credited into each account of the member of
the Fund.
(3) If any employer fails to pay any contribution which he has
deducted from the wages of an employee, the Board shall, on
being satisfied that such deduction has been made, credit the
employee with the amount of such contribution together with
any dividend which would have been credited in respect
thereof if such contribution had been paid by the employer
within the prescribed period and shall charge the amount so
credited to the general revenues of the Fund:
Provided that nothing in this section shall prejudice the right
of the Board to recover the amount of such contribution and
dividend from the employer.
(4) Any amount recovered under subsection (3) shall be disbursed
in the following manner:
(a) firstly to be credited to the general revenues of the Fund

such sum that has been paid out from the general revenues
of the Fund under subsection (3); and
(b) the balance thereof shall be credited to the respective

employees’ accounts rateably.
(6) The provisions of this section shall apply to any amount
standing to the credit of an employee in an approved fund
upon the transfer of such amount to the Fund.
50A. Additional payment of dividend
In addition to payment of dividend paid under the proviso to subsection
50(2), the Board may pay to the member of the Fund who has made a
withdrawal under subsection 54(1), an additional dividend as determined
by the Board.
51. Contributions and deposits not to be assigned or attached
(1) Notwithstanding anything to the contrary contained in any
other written law—
43
bwpageid::43::
(a) no sum deducted from the wages of a member of the Fund
under section 48;
(b) no amount payable by the employer as his contribution; and
(c) no amount standing to the credit of a member of the Fund,

shall be assignable, transferable, liable to be attached,
sequestered, levied upon, for, or in respect of, any debt or
claim whatsoever, nor shall the Official Assignee be entitled
to or have any claim on any such sum or amount.
(2) Notwithstanding subsection (1), the amount standing to the
credit of a member of the Fund under paragraph (1)(c) may be
forfeited if the amount standing to the credit of such member
is subject to an order of forfeiture by a court under the
Anti-Money Laundering, Anti-Terrorism Financing and
Proceeds of Unlawful Activities Act 2001 [Act 613].
51A. Transfer to the Registrar of Unclaimed Money
(1) Notwithstanding section 51, the Board may transfer to the
Registrar of Unclaimed Money all sums of money standing to
the credit of a member of the Fund which have not been
claimed when such member has attained the age of one
hundred years or any age limit as may be prescribed by the
Board, whichever is higher.
(2) Any application or claim relating to the credit of such member
of the Fund after such transfer under subsection (1) has been
effected shall be forwarded to the Registrar of Unclaimed
Money according to the Unclaimed Moneys Act 1965 [Act
370 ].
52. Approved funds
(1) No contributions shall become payable to the Fund by the
employees in respect of whom there exist an approved fund,
or by the employer or employers of such employees in respect
of such employees.
(2) Where the Minister amends the First Schedule under section
74 by deleting any paragraph thereof, any employer or group
of employers who before the date on which the order comes
into force has established a provident fund or other scheme
for the benefit of all or of a group of his or their employees of
the description specified in that paragraph shall, within such
period as the Board may in its discretion allow, furnish the
Board with such particulars of such provident fund or other
scheme as the Board may prescribe or in any particular case
require, and if after examining such particulars the Board is
44
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satisfied that such provident fund or other scheme as amended
if necessary in such manner as the Board may require
provides for an employee benefits not less advantageous to
him than the benefits which are provided for an employee by
the Fund, the Board may, subject to such conditions as it may
impose, declare such provident fund or other scheme to be an
approved fund.
(3) Where an employee for any reason whatsoever changes
employment to an employment in respect of which an
approved fund exists, contributions in respect of the employee
shall cease to be payable to the Fund and the amount standing
to the credit of such employee shall remain in the Fund.
(4) Where an employee, who is in an employment in respect of
which an approved fund has been established, is precluded by
the rules of such approved fund from contributing thereto
during a specified period of probation, any sum standing to
such employee’s credit in the Fund which represents
contributions to the Fund both by the employer and the
employee since the date on which such employment
commenced, together with any dividend thereon, shall remain
in the Fund.
(5) Where—
(a) an employer who is one of a group of employers by whom

an approved fund has been established ceases to participate
in such approved fund; or
(b) an employee—
(i) leaves an employment in respect of which he was a
contributor to an approved fund; or
(ii) ceases to contribute to an approved fund, in
circumstances other than those set out in paragraph
54(1)(a), (b) or (c) ,
the amount standing to each employee’s or to such
employees’ credit in such approved fund that represents
contributions to such approved fund both by the employer
and the employee since 1 July 1952 together with any
dividend thereon, shall, notwithstanding anything to the
contrary contained in any other written law, be transferred to
the Fund, and the Board shall cause to be credited to each
such employee or such employees such amount in such
manner as the Board shall direct and such amount shall be
transferred within one month of the employer ceasing to
participate in such approved fund or of the employee leaving
45
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the employment or ceasing to contribute, as the cease may be,
or within such further period as the Board may in any
particular case allow:
Provided that where an employee—
(a) transfers from employment in Malaysia under an employer

by whom an approved fund has been established to
employment outside Malaysia under the same employer; or
(b) transfers from employment under an employer who is one

of a group of employers by whom an approved fund has
been established to employment under another employer
who is one of the same group,
and in either case, where such transfer is permitted by the
rules of such approved fund to continue to contribute thereto
on the same terms and conditions as if such transfer had not
taken place, such employee, so long as he continues so to
contribute, shall not for the purposes of subparagraph (b)(i) of
this subsection be deemed to have left an employment in
respect of which he was a contributor to an approved fund:
Provided further that where in accordance with the rules of
such approved fund the amount standing to the credit of any
employee consists in whole or in part of a policy of life
assurance, such policy shall not be transferred to the Fund,
but shall be dealt with in accordance with such rules.
(6)
(a) Where an approved fund is wound up, the amount standing

to each employee’s or to such employees’ credit in such
approved fund that represents contributions to such
approved fund both by the employer and the employee
since 1 July 1952 together with any dividend thereon, shall
notwithstanding anything to the contrary contained in any
other written law, be transferred to the Fund, and the Board
shall cause to be credited to each employee or such
employees such amount in such manner as the Board shall
direct.
(b) The Board may, if it considers desirable in the interests of

employees so to do, accept in their entirety the assets and
liabilities of such approved fund at such date as is agreed
and where the assets of such approved fund shall not be
sufficient to meet its liabilities, the amount to be credited to
such employee or employees under paragraph (a) shall be
reduced in such proportion as the Board may determine:
Provided that where in accordance with the rules of such
46
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approved fund the amount standing to the credit of any
employee consists in whole or in part of a policy of life
assurance such policy shall not be transferred to the Fund, but
shall be dealt with in accordance with such rules.
(7) An employer who has established an approved fund shall—
(a) furnish the Board with such accounts as the Board may
require in respect of such approved fund duly certified by a
person who has been approved as a company auditor under
section 8 of the Companies Act 1965;
(b) inform the Board of any proposed amendment to the rules

of such approved fund and shall not effect any such
amendment except with the written approval of the Board;
and
(c) furnish the Board with such particulars of those employees

contributing to such approved fund in such manner as may
be prescribed by the Board.
(8) The Board may, if not satisfied with the management of any
approved fund, revoke any declaration made under this
section, and upon such revocation, subsection (5) of this
section shall apply as they would apply if such fund were
wound up.
(9) An employer in respect of any approved fund shall be subject
to the same offences and penalties in respect of any
deductions or contributions made under the rules of an
approved fund as are provided by this Act in respect of
deductions and contributions relating to the Fund.
(10) Notwithstanding anything to the contrary in the rules of an
approved fund, the amount standing to an employee’s credit
therein together with any dividend thereon may be withdrawn
in any of the circumstances set out in paragraph 54(1)(a), (b)
or (c) .
(11) Notwithstanding anything to the contrary in the rules of an
approved fund, any employer may on application by an
employee who has attained the age of fifty years authorize not
more than one withdrawal from such approved fund a sum
representing one-third of the amount standing to the credit of
such employee and an employee in respect of whom an
authority for withdrawal has been given under this subsection
shall notwithstanding such withdrawal continue to be treated
as a contributor to such approved fund.
(12) When an employee withdraws under subsection (10) any
amount standing to his credit in an approved fund, he shall
47
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not thereafter be treated as an employee, notwithstanding that,
but for this subsection, he would be an employee, for the
purpose of this Act.
(13) Any employer who fails to comply with any requirement or
direction of the Board under this section, or with any
provision of subsection (7), shall be guilty of an offence.
(14) Where in the circumstances mentioned in subsections(5) and
(8), any amount of contributions paid since 1 July 1952, is
transferred to the Fund, the employer and employee concerned
may, by mutual agreement, elect to transfer to the Fund all
such amount standing to the credit of the employee in an
approved fund as represents the contributions paid to such
fund before 1 July 1952. Notice of such election shall be
given to the Board in such manner as may be prescribed by
the Board, and if the Board approves such transfer, the
employee shall be credited with the amount so transferred to
the Fund.
(15) The provisions of section 51 shall apply in respect of an
approved fund in like manner as it applies in respect of the
Fund.
(16) For the purpose of this section the expression “an employer
who has established an approved fund” includes an employer
for the benefit of whose employees an approved fund has
been established.
(17) Nothing in the provisions of subsections (7) and (13) shall
apply to an approved fund expressly established by or under
any written law.
(18) Any expenses incurred by the Board in enforcing the
obligations of approved funds under this Act shall be
reimbursed to the Board from the funds of such funds on the
basis of membership of such funds.
53. Winding up of approved fund
The approved fund of a statutory or local authority under the new
scheme shall be wound up on such date as the Minister may, by
notification in the Gazette, appoint in each particular case, and all assets
and liabilities of the approved fund shall be transferred to the Fund and
dealt with under this Act:
Provided that where there is a pension scheme of a statutory or local
authority within the meaning of “approved fund” under section 2 of this
Act then the winding up of such scheme shall be dealt with under
section 30 of the Statutory and Local Authorities Superannuation Fund
Act 1977 [Act 185] notwithstanding section 52.
48
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53A. Transfer of credit of a member of the Fund in accordance
with the division of matrimonial assets order
(1) Notwithstanding section 51, when an order is issued by a
court that part of the sums of money standing to the credit of
a member of the Fund is matrimonial asset, the Board may,
after being served with the sealed order, transfer the sum of
money as ordered by the court from the account of a member
of the Fund into the account of the receiver named in the
order subject to any terms and conditions as prescribed by the
Board.
(2) The Board shall postpone such transfer under subsection(1) if
an order, appeal or any process of court proceedings which
prevents the execution of the order under subsection (1) is
served on the Board.
(3) Notwithstanding subsections (1) and (2), the transfer of credit
from the account of a member of the Fund into the account of
the receiver named in the order is subject to the amount
standing to the credit of such member of the Fund at the date
of the transfer is made.
(4) For the purpose of subsection (3), “the date of the transfer”
means the date on which the sums of money is debited from
the account of a member of the Fund.
53B. Withdrawal of the transferred amount
(1) Notwithstanding any relevant provisions of this Act, the
amount which has been transferred into the account of the
receiver named in the order under subsection 53a(1) shall not
be withdrawn or transferred except in accordance with
subsection(2)
(2) The Board may authorize the withdrawal of all amounts so
transferred subject to any terms and conditions as may be
prescribed by the Board if the Board is satisfied that the
receiver—
(a) has died;
(b) has attained the age of fifty-five years;
(c) is physically or mentally incapacitated from engaging in an

employment; or
(d) is not a Malaysian citizen and is about to leave Malaysia.

(3) Where such authority for withdrawal under paragraph(2)(a) or
(2)(c) has been granted, no additional amount under section
58 may be paid.
49
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54. Withdrawal from the Fund
(1) The Board may authorize the withdrawal of all sums of
money standing to the credit of a member of the Fund upon
any terms and conditions as may be prescribed by the Board if
the Board is satisfied that—
(a) the member of the Fund has died;
(b) (Deleted by Act A1300);
(c) the member of the Fund is physically or mentally

incapacitated from engaging in an employment; or
(d) (Deleted by Act A1123);
(e) the member of the Fund is not a Malaysian citizen and is

about to leave Malaysia.
(1a) Subject to any regulations and rules made under this Act, for
the purpose of paragraph 54(1)(a), any member of the Fund
may make nomination for the purpose of payment of credit
after the death of the member.
(4) A member of the Fund who, before 1 August 1995, has made
a withdrawal of all sums of money standing to his credit in
the Fund on the grounds that he is about to leave Malaysia
with no intention of returning to Malaysia or with the
intention of residing in the Republic of Singapore shall be
treated as an employee under this Act if he has given to the
Board and his employer a notice in such manner as may be
prescribed by the Board of his intention to contribute to the
Fund.
(4a) (Deleted by Act A1300).
(6) Notwithstanding subsection (1) and subject to subsection
59(2), the Board may authorize an application of a member of
the Fund to withdraw part of he amount standing to his credit
upon any terms and conditions as may be prescribed by the
Board if the Board is satisfied that—
(a) the member of the Fund has attained the age of fifty years;
(b) the member of the Fund has purchased or built a house;
(ba) the member of the Fund has sold the house that was
50
bwpageid::50::
purchased or built using a withdrawal under paragraph (b)
and subsequently has purchased or built another house;
(c) the member of the Fund has purchased or built a house and
has taken a loan under paragraph 26(1)(f) for the purchase
or construction of the house;
(d) the member of the Fund has purchased or built a house and
has taken a loan and the house has been charged as security
for the loan;
(da) the member of the Fund has sold the house charged as
security for the loan under paragraph (d) and has
subsequently purchased or built another house and has
taken another loan and the new house has been charged as
security for the other loan;
(e) the member of the Fund has not taken a loan to purchase or
build a house but the spouse of the member of the Fund has
purchased or built a house and has taken a loan and the
house has been charged as a security for the loan;
(f) the member of the Fund or any other person approved by

the Board requires medical financing;
(g) the member of the Fund requires financing for higher

learning for himself or for his child.
(ga) the muslim member of the Fund has received the letter of
offer from Lembaga Tabung Haji to perform the haj and
requires financing for the cost of performing the haj;
(h) (Deleted by Act A1190);
(i) the member of the Fund has a credit which exceeds one
million ringgit in his account;
(j) the member of the Fund takes an insurance policy or a

takaful certificate, as may be determined by the Board from
an insurance or takaful company approved by the Minister
subject to any terms and conditions as he thinks
appropriate, for him, or him and any other person approved
by the Board;
[Ins. Act A1300; Am. PU(A) 135/2020:O.2; Am. PU(A)
389/2020:O.2; Am. PU(A) 253/2021:O.2]
(k) the member of the Fund requires financing for the purpose
51
bwpageid::51::
of sustainable living; and
[Ins. Act A1300; Ins. PU(A) 135/2020:O.2; Am. PU(A)
389/2020:O.2]
(l) the member of the Fund requires financing to increase his

income for the purposes of survival.
[(l) Ins. PU(A) 389/2020:O.2]
(7) Notwithstanding subsection 54(6), the Minister may, if he
thinks it expedient and after consulting the Board, by order
published in the Gazette, add to, vary or modify the purposes
for which a member of the Fund may make a withdrawal
under subsection (6).
54A. Payment of dividend in such manner as determined by the
Board
Where any amount—
(a) is withdrawn from the Fund under subsections 53b(2),
section54, 54c, 55a or 58b, the Board shall pay dividend on
such amount so withdrawn or credit such dividend on the
amount so withdrawn into the account of a member of the
Fund in such manner as determined by the Board from time
to time; and
(b) is paid from the Fund under section 56, the Board shall pay
dividend on such amount so withdrawn in such manner as
determined by the Board from time to time.
54B. Date of withdrawal
For the purpose of withdrawal under this Act, the date of withdrawal
shall be—
(a) where payment is made by a warrant, the date on which the
warrant for such withdrawal is issued; and
(b) where payment is made in a manner other than by a warrant,
the date on which such amount of withdrawal is debited
from the account of such member of the Fund.
54C. Withdrawal by pensionable employees
(1) Subject to section 56, the Board may authorize a member of
the Fund who is a pensionable employee and who has not
attained the age of fifty-five years and is still employed with
the Government of Malaysia, any State Government or any
statutory or local authority to withdraw all sums of money
standing to his credit upon such terms and conditions as may
be prescribed by the Board.
52
bwpageid::52::
(2) Notwithstanding subsection (1), the Board may authorize a
member of the Fund who is a pensionable employee and who
has not attained the age of fifty-five years to withdraw all or
part of the sums of money standing to his credit upon any
terms and conditions as may be prescribed by the Board if the
Board is satisfied that the member of the Fund has been
required to retire or has opted for retirement under sections
10, 11, 12 and 12A of the Pensions Act 1980 [Act 227] or
sections 10, 11, 12 and 13 of the Statutory and Local
Authorities Pensions Act 1980 [Act 239].
(2A) A member of the Fund who has made a withdrawal under
subsection (1) or (2) shall not make any other withdrawal
under the same subsection.
(3) (Deleted by Act A 1504)
(4) For the purpose of subsection (2), “part of the sums of money
standing to his credit” means the amount of money standing
to the credit of the member of the Fund up to the date when
the written notification of the member’s retirement received
by the Board under section 56 comes into effect.
(Deleted by Act A1300)
55A. Withdrawal from the Fund for a member of the Fund who
has attained the age of fifty-five years
(1) The Board may authorize a member of the Fund who has
attained the age of fifty-five years to withdraw all sums or
part of the amount standing to his credit, subject to any terms
and conditions as may be prescribed by the Board.
(2) Subsection 54(6) shall not be applicable to a member of the
Fund who has attained the age of fifty-five years.
[(2) Am. Act A1611:s.9]
55B. Contribution to and withdrawal from the Fund for a
member of the Fund who has attained the age of sixty years.
(1) Notwithstanding section 55A, any contribution that has been
credited into the account of a member of the Fund after the
member has attained the age of fifty-five years may only be
withdrawn when the member attains the age of sixty years or
such other age as may be prescribed by the Minister by order
published in the Gazette, whichever is higher.
(2) The Board may authorize a member of the Fund who has
attained the age of sixty years or such other age as may be
prescribed under subsection (1), whichever is higher, to
53
bwpageid::53::
withdraw all sums or part of the amount standing to his credit
subject to any terms and conditions as may be prescribed by
the Board.
(3) This section shall not apply to a member of the Fund who has
attained the age of fifty-five years who falls within the
category of the member of the Fund under paragraph 54(1)(c)
or (e) or paragraph 70C(1)(B) OR (C) .
[(3) Ins. Act A1611:s.10]
56. Release of employer’s contributions
(1) The Board, after receiving a notification in writing from an
employer of a pensionable employee stating that the
pensionable employee has died in service or is about to retire
on the ground of attaining the retirement age applicable to the
pensionable employee or on any other ground and requesting
for the return of the equivalent of the employer’s
contributions remitted to the Fund in respect of the
pensionable employee by the Government of Malaysia or of a
State or any statutory or local authority or from all such
employers of the pensionable employee, together with any
dividend credited thereon, may pay to the Pensions Trust Fund
established under section 3 of the Pensions Trust Fund Act
1991 [Act 454], such amount together with dividend credited
thereon and thereupon the amount standing to the credit of the
pensionable employee in the Fund shall be the reduced
amount as from that date.
(2) Notwithstanding subsection (1), when the Board has
authorized a member of the Fund to make a withdrawal under
subsections 54c(1) and (2), the Board may pay an amount of
money equivalent to the contributions remitted to the Fund by
the member’s employer in respect of that member to the
Pensions Trust Fund established under section3 of the
Pensions Trust Fund Act 1991.
57. Payment for withdrawal
Unless otherwise provided to the contrary, payment in respect of any
withdrawal authorized by the Board under this Act shall be in the
manner as may be determined by the Board from time to time.
57A. Limitation for a member of the Fund to dispute the accuracy
of amount withdrawn or the validity of a withdrawal made
(1) Any dispute by any person or member of the Fund pertaining
to the accuracy of the amount of withdrawal allowed by the
Board under this Act, shall be made within twelve months
from the date of withdrawal.
54
bwpageid::54::
(2) For the purpose of subsection (1), “the date of withdrawal”
shall be the date of withdrawal provided under section 54b.
(3) Any dispute by any person or member of the Fund pertaining
to any withdrawal allowed by the Board under this Act, shall
be made within six years from the date the notification of
such withdrawal is served on such person or member of the
Fund.
(4) The dispute under subsections (1) and (3) shall be made by a
written notification to the Board and where there is no
notification made within such period, such payment or
withdrawal shall be deemed to be correct and in order.
58. Payment of additional amount
(1) Where authority for withdrawal under paragraph 54(1)(a) is
granted, the Board has a discretion to pay an additional
amount as set out in the Fifth Schedule subject to any terms
and conditions prescribed by the Board.
(1a) (Deleted by Act A1300).
(2) Where authority for withdrawal under paragraph 54(1)(c) has
been granted, the Board has a discretion to pay an additional
amount as set out in the Sixth Schedule subject to any terms
and conditions prescribed by the Board.
(3) A member of the Fund shall not be paid the additional amount
under subsection (2) on any subsequent withdrawal under
paragraph 54(1)(c).
58A. Amount withdrawn not to be utilized for other purpose
(1) An amount withdrawn by any member of the Fund under this
Act shall be utilized solely for the purpose for which the
withdrawal was authorized.
(2) Where all of the amount withdrawn under this Act or any part
of the amount is not utilized for the purpose for which such
withdrawal was authorized, the member of the Fund shall
return all the amount or the part which is not utilized to the
Board within six months from the date of withdrawal.
(3) For the purpose of subsection (2), “date of withdrawal” means
the date of withdrawal as provided in section 54b.
(4) Any member of the Fund who contravenes subsections(1) and
(2) shall be guilty of an offence.
58B. Taking up of insurance policy
(1) The Board may authorize an application of a member of the
Fund to utilize any amount standing to the credit of such
member of the Fund for the purpose of taking up an insurance
55
bwpageid::55::
policy as may be determined by the Board from an insurance
company approved by the Minister subject to terms and
conditions as the Board thinks appropriate.
(2) Where the Board has authorized the application of a member
of the Fund under subsection (1), no dividend may be
declared by the Board under section 27 shall be paid on the
amount transferred to the insurance company.
(3) This section shall not apply to a member of the Fund who is a
pensionable employee and an employee who is not a
Malaysian citizen.
59. Incorrect declaration, failure to furnish return or furnishing
false documents
(1) Any person or member of the Fund who—
(a) makes, orally or in writing, or signs any declaration, return,

certificate or other document required by this Act or any
regulations or rules thereunder which is untrue or incorrect
in any particulars; or
(b) fails or refuses to furnish or produce any declaration, return,

certificate or other document required by this Act or any
regulations or rules thereunder to be furnished or produced;
or
(c) uses or furnishes any documents, required under this Act or

any regulations or rules thereunder, which are false,
commits an offence and shall, on conviction, be liable to
imprisonment for a term not exceeding three years or to a fine
not exceeding ten thousand ringgit or to both.
(1A) If any person or member of the Fund has made an application
for withdrawal for a particular purpose and charged with an
offence under subsection (1) in relation to that application, the
Board may not authorize another application for withdrawal
by the person or member of the Fund for the same purpose
until the charge is disposed of in due course of law.
(2) Any person or member of the Fund who is convicted of an
offence under subsection (1) in relation to withdrawal made
under this Act shall, within six months from the conviction
date, return all the amount withdrawn.
(3) Where any person or member of the Fund returns all the
amount withdrawn within the period prescribed under
subsection(2), such person or member of the Fund is allowed
to make further withdrawal for the same purpose after two
years from the date the amount is returned.
56
bwpageid::56::
(4) The period of two years referred to in subsection (3) is not
applicable for the purpose of any withdrawal under subsection
54(1) or section 55A.
(5) Where any person or member of the Fund fails to comply with
subsection (2), such person or member of the Fund is
prohibited from making any further withdrawal for the same
purpose in respect of which he has been convicted of an
offence under subsection (1).
(6) Subsection (5) is not applicable for the purpose of any
withdrawal under subsection 54(1) or section 55A
59A. Court order
Where any person is found guilty of an offence under paragraph 59(b) ,
the court before which such person is found guilty shall order such
person to furnish or produce any declaration, return, certificate or other
document required by this Act or any regulations or rules thereunder to
be furnished or produced.
60. General penalty
Any person who contravenes any provision of this Act or any
regulations or rules made thereunder shall be guilty of an offence and if
no special penalty is expressly provided in this Act or the regulations or
rules made thereunder shall, on conviction, be liable to imprisonment for
a term not exceeding six months or to a fine not exceeding two thousand
ringgit or to both.
61. Attempts, preparations, abetments and conspiracies
punishable as offences
Any person who—
(a) attempts to commit any offence under this Act;
(b) does any act preparatory to or in furtherance of the
commission of any offence under this Act; or
(c) abets or is engaged in a criminal conspiracy to commit (as
those terms are defined in the Penal Code) any offence under
this Act, whether or not the offence is committed in
consequence thereof,
shall be guilty of such offence and shall be liable to the penalty provided
for such offence.
62. One trial for any number of offences
Notwithstanding the provisions of any written law to the contrary, an
employer may be charged with and tried at one trial for any number of
57
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offences under subsection43(2) and such offences shall, for the purpose
of the law for the time being in force relating to criminal procedure, be
deemed to form the same transaction.
63. Court order
(1) Notwithstanding the provision of any other written law, where
an employer is found guilty of an offence under subsection
43(2) or 48(3), the Court before which the employer is found
guilty shall order such employer to pay to the Fund any
amount of contributions, together with any dividend credited
thereon, due and payable to the Board and certified by an
officer authorized by the Board to be due from such employer,
prior to the date of such finding of guilt.
(1a) Where an employer is found guilty of an offence under
subsection 47(2), the court before which the employer is
found guilty shall order such employer to pay to the employee
through the Fund any amount of the employee’s wages which
has been deducted for paying the employer’s share together
with any dividend payable and certified by an officer
authorized by the Board to be due by the employer, prior to
the date of such finding of guilt.
(2) Where an employer is found guilty of an offence under
subsection45(3), the Court before which the employer is
found guilty shall order such employer to pay to the Fund any
amount of dividend thereon due and payable to the Board and
certified by an officer authorized by the Board to be due from
such employer.
(3) A court order issued under subsection (1), (1a) or (2) or both
shall be paid by the employer in a single payment at the date
the order was issued except if the Court is satisfied that the
employer has no capability in terms of financial and on
special reasons the offence was committed, the Court may
order the arrears of contributions to be paid in not more than
six monthly instalments from the date of the order.
(4) Where an employer fails to comply with any order made
under subsection(1a) or (3), the Court shall, on the application
by the Board, issue a warrant to levy the employer’s property
for the whole amount of the arrears in the following manner:
(a) by way of distress and sale of the employer’s property in

accordance with the same procedure of execution under the
Subordinate Courts Rules 1980 [P.U.(A) 328⁄80] and this
execution shall applymutatis mutandis notwithstanding the
amount in order for the arrears of contribution or dividend
or both; or
58
bwpageid::58::
(b) in the same manner as a fine as provided under section283
of the Criminal Procedure Code [Act 593].
64. Certificate of authorized officer of the Board to be evidence
In any legal proceedings, a certificate in relation to a claim on
contributions payable and duly certified by an authorized officer of the
Board shall be prima facie evidence of such certificate having been
made and of the truth of the contents thereof.
65. Civil proceedings to recover contributions
(1) Notwithstanding the provisions of any other written law all
contributions payable under this Act may, without prejudice to
any other remedy, be recoverable by the Board summarily as a
civil debt.
(2) Proceedings for the summary recovery as civil debts of
contributions may be instituted by any officer authorized in
that behalf by special or general directions of the Chairman
and any such officer may conduct such proceedings.
(3) In this section the word “contribution” shall be deemed to
include any dividend and late payment charges due on any
contributions.
66. Protection of contributions in execution proceeding or sale
under security
(1) If, at any time before the date of the commencement of a
winding up in the case of a company or before the making of
a receiving order in the case of a debtor in bankruptcy—
(a) an attachment has been issued against the property of an

employer in execution of a decree against him and any such
property has been seized or sold or otherwise realized in
pursuance of such execution; or
(b) the property of an employer has been sold, on the

application of a secured creditor,
then the proceeds of the sale or other realization of such
property shall not be distributed to any person entitled thereto
until the court ordering the sale or other realization, has made
provision for the payment of any amounts due in respect of
contributions payable by the employer under this Act.
(2) In this section the word “contribution” shall be deemed to
include any dividend and late payment charges due on any
contributions.
59
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67. Conduct of civil proceedings
Notwithstanding the provisions of any written law, but without prejudice
to section65, in any civil proceedings by or against the Board—
(a) any person holding the appointment of a Federal Counsel
and authorized by the Attorney General for the purpose; or
(b) any legal officer of the Board authorized in that behalf by
the Chairman,
may, on behalf of the Board, institute, appear in and conduct such
proceedings and may make and do all appearances, acts and applications
in respect of such proceedings.
(Deleted by Act A1080).
69. Offences by body corporate
Where an offence under this Act or any regulations or rules made
thereunder has been committed by a body corporate, firm, society or
other body of persons, any person who at the time of the commission of
the offence was a director, manager, secretary or other similar officer or
a partner of the body corporate, firm, society or other body of persons or
was purporting to act in such capacity shall, as well as such body
corporate, firm, society or other body of persons, be deemed to be guilty
of that offence unless he proves that the offence was committed without
his consent or connivance and that he exercised all such diligence to
prevent the commission of the offence as he ought to have exercised,
having regard to the nature of his functions in that capacity and to all the
circumstances.
69A. Public Authorities Protection Act 1948.
The Public Authorities Protection Act 1948 [Act 198] shall apply to any
action, suit, prosecution or proceedings against the Board, a member of
the Board, a member of the Investment Panel, a member of a committee
established by the Board, and any officer and servant of the Board in
respect of any act, neglect or default done or committed by it or him, or
any omission by it or him, in good faith in such capacity.
70. Members of the Board, Investment Panel and officers deemed
as public servants
Every member of the Board, the Investment Panel, officer and servant of
the Board shall be deemed to be a public servant within the meaning of
the Penal Code.
60
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70A. Application
This Part shall apply to each member of the Fund who is not a
Malaysian citizen who elects to contribute on or after 1 August 1998.
70B. Omitted or Deleted Section
70C. Withdrawal from the Fund
(1) The Board may authorize the withdrawal of all amount
standing to the credit of a member of the Fund who is not a
Malaysian citizen upon any terms and conditions as may be
prescribed by the Board if the Board is satisfied that —
(a) the member of the Fund has died;
(b) the member of the Fund is physically or mentally

incapacitated from engaging in an employment;
(c) the member of the Fund is about to leave Malaysia and has
no intention of returning to Malaysia; or
(d) the member of the Fund has attained the age of fifty-five
years.
(2) Where a member of the Fund who is not a Malaysian citizen
has made a withdrawal of all amount standing to his credit
under paragraph (1)(d), the member of the Fund shall not be
treated as an employee under this Act unless he has given to
the Board and his employer a notice as may be prescribed by
the Board of his intention to contribute to the Fund.
(3) Subject to subsections 59(1A) and (3), the Board may
authorize an application by a member of the Fund who is not
a Malaysian citizen to withdraw part of the amount standing
to his credit for the purposes of withdrawal under subsection
54(6)upon any terms and conditions as may be prescribed by
the Board.
70d. Nomination
A member of the Fund who is not a Malaysian citizen is not authorized
to make any nomination under this Act.
70E. Other provisions continue to apply
In addition to and not in derogation of the provisions under this Part, all
other provisions under this Act except for sections 29A, 44A, 53A, 53B,
54 (other than subsection (6)), 55A (other than subsection (2)), and 58B
61
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shall apply to a member of the Fund who is not a Malaysian citizen.
*
70f. Credit return
Notwithstanding section 70c, the Board may, in such manner as the
Board may prescribe, return to a member of the Fund who is not a
Malaysian citizen and who was liable to contribute during the period
which commenced on 1 August 1998 and ended on 1 August 2001, all
the amount standing to the credit of such member.
70g. Cessation of liability to contribute
(1) The liability to contribute of an employee who is not a
Malaysian citizen and his employer shall cease on the last two
months—
(a) before the expiry of such employee’s work permit; or
(b)
before the expiry of any extension of such employee’s work
permit.
“work permit” means permit issued under the provisions of any
written law relating to imigration.
70H. Cessation of dividend payments and transfer to Registrar of
Unclaimed Money
Notwithstanding subsection 50(2B) and section 51, no dividend shall be
credited into the account of a member of the Fund who is not a
Malaysian citizen if no contribution has been credited into his account
after a period of three years from the date of the last contribution was
credited, and the Board may transfer all sums of money standing to his
account to the Registrar of Unclaimed Money after the expiration of
such period.
71. Powers of Minister to make regulations
The Minister may, on the recommendation of the Board, make
regulations—
(a) to provide for the manner of payment and collection of
contributions and any matters incidental thereto;
* NOTE—All credit return made by the Board that would have been lawful if
section 5 of the Employees Provident Fund (Amendment) Act 2003 [Act A1190]
had been in operation at the time when it was done is hereby validated and
declared to have been lawfully made by the Board – See section 8 of Act A1190.
62
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(b) to provide for the nomination by a member of the Fund of
the persons to whom any amount standing to his credit in the
Fund at the time of his death is to be paid at his death, for
the manner in which such nomination may be revoked and
for the circumstances in which it is to be treated as having
ceased to be operative and for payment of such amount to
the nominee so nominated;
(c) to provide for the payment of the sum standing to the credit
of a member of the Fund on his death where there is no
nomination by the member of the person to whom such sum
is to be paid on his death;
(d) to provide for the manner of payment of the additional
amount in the case of death of a member or upon withdrawal
under the provisions of paragraph 54(1)(c);
(e) to provide that any amount not exceeding two hundred
thousand ringgit, or such other amount as may be determined
by the Minister, from time to time, by notification in the
Gazette, standing to the credit of a deceased member in the
Fund may be paid out by the Board without production of
any evidence that any estate duty due on the estate of the
deceased member has been paid;
(f) to provide for the destruction of records and documents but
such regulations shall require prior consultation with the
National Archives before such destruction;
(g) (Deleted by Act A1504)
(h) to prescribe fees which shall be paid to the Board in respect
of investment under Part IIIa and charges for the purpose of
carrying out the provisions of this Act;
(i) to prescribe fees to be imposed on fund management
institutions or other approved institutions under Part IIIa;
(j) to prescribe for anything which relates to investment under
Part IIIa including matters in respect of the appointment,
management, administration, duties, terms and conditions of
fund management institutions or other approved institutions;
(ja) to prescribe any matter relating to the taking up of an
insurance policy under Part VIa, including the appointment,
management, administration, duties, terms and conditions of
the insurance companies;
(k) to prescribe anything which under this Act may be
prescribed by the Minister;
(ka) to prescribe any charges or fees which shall be paid to the
63
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Board for the purpose of carrying out the provisions of this
Act;
(kb) to provide for prohibition of the usage of name and emblem
of the Fund; and
(l) for carrying out any of the provisions of this Act.
72. Powers of Minister to require other person to contribute and
declare any payment or remuneration as wages
Notwithstanding anything in this Act or any other written law, the
Minister may by notification in the Gazette—
(a) require any person who derives income from any trade,
business or profession, or from any other source as he may
prescribe, to contribute to the Fund; or
(b) declare any type of payment or remuneration paid or payable
by any employer to his employee under a contract of service
or apprenticeship, as wages, if the Minister is satisfied that,
having regard to the nature or purpose of such payment or
remuneration or any other relevant fact, it ought in the
circumstances to be treated as wages for the purposes of this
Act,
(c) declare any person or class of persons employed, engaged or
contracted with to carry out work in any occupation in any
agricultural or industrial undertaking, constructional work,
trade, business or place of work as an employee or
employees and the person who employs, involves or
contracts with each of the person or class of persons
above-mentioned, shall be deemed to be an employer and
such employer and employee shall be deemed to have made
a contract of service with each other and the Minister may
determine any payment received by the person above-
mentioned to be wages for the purpose of this Act;
and thereafter this Act shall apply to such person, employer or
employee, as the case may be, subject to any modification as the
Minister may prescribe.
73. Powers of the Board to make rules
The Board may, in addition to the other duties imposed and powers
conferred upon it under this Act, make rules—
(a) to provide for the payment of all contributions under this Act
or any part thereof, omitted to be paid;
(aa) to prescribe any matter relating to the taking up of an
insurance policy under Part VIa, including the procedures on
64
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the taking up of an insurance policy;
(b) to provide for the keeping of books, accounts or records by
employers;
(c) to prescribe the returns to be made by employers, and the
forms and registers to be used, in carrying out any of the
provisions of this Act;
(d) to prescribe the procedure to be followed when contributions
are deposited by the employer in the Fund;
(da) to provide for any matter relating to the election by the
members of the Fund for their accounts to be managed
according to Shariah under section 43Aand the management
of such accounts;
(e) to provide, in cases where an employee is employed
concurrently by two or more employers, the extent of the
obligation of such employers as to payment of contributions
under this Act;
(f) to provide for the return of contributions, or any part of such
contributions, paid in error;
(g) to prescribe the procedure to be followed for the purpose of
nomination and revocation of nomination, and the particulars
to be furnished;
(h) to prescribe the procedure relating to withdrawal from the
Fund;
(i) to provide for the appointment of medical boards for the
purpose of paragraph 54(1)(c) and for such other purposes as
may be prescribed;
(j) to prescribe the evidence to be produced and the person,
officer or authority to whom such evidence is to be produced
for the purposes of section 54;
(k) to provide for the disposal of amounts which are unclaimed,
unpaid or otherwise remain in the Fund;
(l) to prescribe the procedure to be followed for the disposal of
matters relating to employer’s and employee’s account;
(m) (i) to make such disciplinary rules as it deems necessary or
expedient to provide for the discipline of the officers and
servants of the Board including temporary and contract
officers of the Board;
(ii) the disciplinary rules made by the Board under this Act
may include provisions for the interdiction with reduction
in salary or in other remuneration, or provisions for the
65
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suspension without salary or other remuneration, of an
officer or servant of the Board during the pendency of
disciplinary proceedings;
(iii) the disciplinary rules made under this Act shall create
such disciplinary offences and provide for such
disciplinary punishments as the Board may deem
appropriate, and the punishments so provided may extend
to dismissal or reduction in rank;
(iv) the disciplinary rules made under this Act may, in
prescribing the procedure for disciplinary proceedings,
provide for an opportunity for representations to be made
in certain circumstances by the person against whom the
disciplinary proceedings are taken before a decision is
arrived at by the disciplinary authority on the disciplinary
charge laid against such person;
(n) to prescribe for anything which relates to investment under
Part IIIa including the procedures for investment;
(na) to prescribe for any matter relating to the transfer of credit
under Part Va including the withdrawal for the transferred
credit.
(o) (Deleted by Act A1504)
(p) to prescribe anything which may be prescribed by the Board
under this Act.
74. Powers of Minister to amend the Schedules
The Minister may, by order notified in the Gazette, amend, add to or
vary any of the Schedules to this Act.
75. Repeal of the Employees Provident Fund Act 1951
On the appointed day —
(a) the Employees Provident Fund Act 1951 [Act 272] (in this
Part referred to as “the repealed Act”) shall cease to have
effect;
(b) the Employees Provident Fund Board (in this Part referred to
as “the EPF Board”) being a body corporate established
under the repealed Act shall likewise cease to exist:
Provided that the members of the EPF Board who
immediately before the appointed day were appointed as
members of the EPF Board shall on that day be members
of the Board and shall be subject to all the provisions of
this Act relating to such members and shall be deemed to
have been appointed under this Act.
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76. Continuance of laws, etc.
(1) Subject to the provisions of this Act, all written laws, orders,
regulations and rules affecting or for the protection of the EPF
Board and in force immediately before the appointed day
shall, until amended or revoked by the authority having power
so to do, continue in force on and after the appointed day and
be construed as if this Act has not been passed:
Provided that any references therein to the EPF Board unless
the context otherwise requires shall be construed as
references to the Board, and expressions importing such a
reference shall be construed accordingly.
(2) All orders, directions, appointments, notifications, regulations
and rules made under the provisions of the repealed Act and
in force immediately before the appointed day shall, insofar as
they are not inconsistent with the provisions of this Act, be
deemed to have been made under this Act and shall continue
in force until other provisions shall be made under this Act or
until the date upon which they expire.
77. Transfer of powers, rights, liabilities and duties
Subject to the provisions of this Act, all powers, rights, privileges,
duties, liabilities or obligations which immediately before the appointed
day were those of the EPF Board shall as from that day devolve on the
Board.
78. Transfer of property
(1) Subject to the provisions of this Act, all lands immediately
before the appointed day vested in the EPF Board shall, on
that day, vest in the Board.
(2) Subject to the provisions of this Act and to any direction of
the Minister, all property and assets other than land which
immediately before the appointed day were vested in the EPF
Board or in any person on behalf of the EPF Board shall on
that day vest in the Board.
79. Existing contracts
Subject to the provisions of this Act, all deeds, bonds, agreements,
instruments and working arrangements subsisting immediately before
the appointed day and affecting any of the property transferred under
section 78 shall be of full force and effect against or in favour of the
Board and enforceable as fully and effectually as if, instead of the EPF
Board, or any person acting on behalf of the EPF Board, the Board had
been named therein or had been a party thereto.
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80. Continuance of criminal and civil proceedings
(1) Subject to the provisions of this Act, neither the repeal of the
repealed Act nor anything contained in this Act shall affect
any person’s liability to be prosecuted or punished for
offences committed under the repealed Act before the
appointed day, or any proceedings brought or sentence
imposed before that day in respect of such offence.
(2) Subject to the provisions of this Act, any proceedings
(whether civil or criminal) or cause of action pending or
existing immediately before the appointed day by or against
the EPF Board or any person acting on behalf of the EPF
Board may be continued or instituted by or against the Board
as it might have been by or against the EPF Board or such
person as if this Act had not been passed.
(3) Any appeal brought or any leave to appeal applied on or after
the appointed day against a decision given in any legal
proceedings before that day may be brought by or against the
Board as it might have been brought by or against the EPF
Board as if this Act had not been passed.
81. Transfer of Fund
Subject to the provisions of this Act, all moneys standing in, and due to
be paid to, the Fund set up under section 4 of the repealed Act shall on
the appointed day be transferred to the Fund.
82. Continuance of officers and servants
Every person who immediately before the appointed day was employed
as an officer or servant of the EPF Board shall on that day be deemed to
be employed as such officer or servant, as the case may be, of the Board
upon the same terms and conditions of service as those obtaining
immediately before the appointed day.
83. Pending disciplinary proceedings
All disciplinary proceedings which, immediately before the appointed
day, were pending against any officer or servant of the EPF Board on or
after that date, may be continued against the officer or servant by the
appropriate authority of the Board established by this Act.
84. Transfer of member of the Fund
Every employee who immediately before the appointed day was a
member of the Fund set up under section 4 of the repealed Act shall on
that date be a member of the Fund and subject to all the provisions of
this Act relating to the member of the Fund.
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85. Transfer of registration of employers
Every employer registered under the provisions of the repealed Act or
the rules made thereunder shall be deemed to have been registered under
this Act.
86. Prevention of anomalies
(1) If any difficulty arises with respect to the foregoing
transitional provisions of this Act the Minister may, by order,
make such modifications in those provisions as may appear to
him necessary for preventing anomalies:
Provided that the Minister shall not exercise the powers
conferred by this section after the expiration of two years
from the appointed day.
(2) In this section, “modifications” includes amendments,
additions, deletions, substitutions, adaptations, variations,
alterations and non-application of any provision of this Part.
69
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First Schedule
[Section 2]
PERSONS WHO ARE NOT EMPLOYEES
(1) All nomadic aborigines unless in any particular case the Director-G
eneral of the Department of Aborigines otherwise recommends.
(2) Domestic servants as defined in section 3 of the Workmen’s
Compensation Act 1952 [Act 273], except when employed—
(a) by any employer specified in the Second Schedule to this
Act;
(b) by any society registered or required to be registered under
any written law for the time being in force relating to the
registration of societies or co-operative societies;
(c) in any business registered or licensed or required to be
registered or licensed under the Registration of Businesses
Act 1956 [Act 197], the Trades Licensing Ordinance of
Sabah [Sabah Cap. 144], the Businesses, Professions and
Trades Licensing Ordinance of Sarawak [Sarawak Cap. 33]
or the Businesses Names Ordinance of Sarawak [Sarawak
Cap. 64], as the case may be; or
(d) by any corporation incorporated under any written law.
(3) Domestic servants as defined aforesaid (other than those excepted
under paragraph (2)) who have not, in respect of any employment in
which they are then engaged, given to the Board and their employers
one month’s notice in the prescribed form of their intention to be
members of the Fund.
(4) Out-workers as defined in section3 of the Workmen’s Compensation
Act 1952, except when employed by any employer specified in the
SecondSchedule.
(5) Any person detained in any prison, Henry Gurney School, approved
school, place of detention, mental hospital, rehabilitation centre having
the same meaning in the Drug Dependants (Treatment and
Rehabilitation) Act 1983 [Act 283] or leper settlement.
(6) Any person who is employed and whose country of domicile is
outside Malaysia and who enters and remains temporarily under the
authority of any pass issued under the provisions of any written law
relating to immigration and who has not given to the Board and his
employer one month’s notice in the prescribed form of his intention to
be a member of the Fund.
outside Malaysia and who is in accordance with his terms and
conditions of service participates in a provident fund or other similar
scheme established or administered outside Malaysia.
70
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outside Malaysia and who has obtained prior written approval from the
Board to participate in accordance with his terms and conditions of
service in a provident fund or other scheme established or administered
in Malaysia.
(9) Any person who is a Member of the Administration as defined under
Article 160 of the Federal Constitution.
(13) Any person who has attained the age of seventy-five years.
71
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Second Schedule
[Section 2]
DEFINITION OF “EMPLOYER”
(1) Public Utilities Board of Singapore.
(2) Any Embassy, High Commission, Consulate or any other
government and any other such office or department as the Minister
may, from time to time by notification in the Gazette, specify for the
purposes of this paragraph (in relation to employment in Malaysia in a
civil capacity, under a contract of service or under any arrangement
entered into in Malaysia or in the Republic of Singapore, not being
employment in any established capacity conferring benefits under any
law relating to superannuation or pensions).
72
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Third Schedule
(Sections 43 and 44A)
RATE OF MONTHLY CONTRIBUTIONS
PART A
1. The rate of monthly contributions specified in this Part shall
apply to the following employees until the employees attain
the age of sixty years:
(a) employees who are Malaysian citizens;
(b) employees who are not Malaysian citizens but are permanent residents in
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to
contribute before 1 August 1998.
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

Employer EmployeeContribution
RM RM RM RM RM
From 0.01 to 10.00 NIL NIL NIL
From 10.01 to 20.00 3.00 2.00 5.00
From 20.01 to 40.00 6.00 4.00 10.00
From 40.01 to 60.00 8.00 6.00 14.00
From 60.01 to 80.00 11.00 8.00 19.00
From 80.01 to 100.00 13.00 9.00 22.00
From 100.01 to 120.00 16.00 11.00 27.00
From 120.01 to 140.00 19.00 13.00 32.00
From 140.01 to 160.00 21.00 15.00 36.00
From 160.01 to 180.00 24.00 17.00 41.00
From 180.01 to 200.00 26.00 18.00 44.00
From 200.01 to 220.00 29.00 20.00 49.00
From 220.01 to 240.00 32.00 22.00 54.00
From 240.01 to 260.00 34.00 24.00 58.00
From 260.01 to 280.00 37.00 26.00 63.00
From 280.01 to 300.00 39.00 27.00 66.00
73
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 300.01 to 320.00 42.00 29.00 71.00
From 320.01 to 340.00 45.00 31.00 76.00
From 340.01 to 360.00 47.00 33.00 80.00
From 360.01 to 380.00 50.00 35.00 85.00
From 380.01 to 400.00 52.00 36.00 88.00
From 400.01 to 420.00 55.00 38.00 93.00
From 420.01 to 440.00 58.00 40.00 98.00
From 440.01 to 460.00 60.00 42.00 102.00
From 460.01 to 480.00 63.00 44.00 107.00
From 480.01 to 500.00 65.00 45.00 110.00
From 500.01 to 520.00 68.00 47.00 115.00
From 520.01 to 540.00 71.00 49.00 120.00
From 540.01 to 560.00 73.00 51.00 124.00
From 560.01 to 580.00 76.00 53.00 129.00
From 580.01 to 600.00 78.00 54.00 132.00
From 600.01 to 620.00 81.00 56.00 137.00
From 620.01 to 640.00 84.00 58.00 142.00
From 640.01 to 660.00 86.00 60.00 146.00
From 660.01 to 680.00 89.00 62.00 151.00
From 680.01 to 700.00 91.00 63.00 154.00
From 700.01 to 720.00 94.00 65.00 159.00
From 720.01 to 740.00 97.00 67.00 164.00
From 740.01 to 760.00 99.00 69.00 168.00
From 760.01 to 780.00 102.00 71.00 173.00
From 780.01 to 800.00 104.00 72.00 176.00
From 800.01 to 820.00 107.00 74.00 181.00
From 820.01 to 840.00 110.00 76.00 186.00
From 840.01 to 860.00 112.00 78.00 190.00
From 860.01 to 880.00 115.00 80.00 195.00
From 880.01 to 900.00 117.00 81.00 198.00
74
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 900.01 to 920.00 120.00 83.00 203.00
From 920.01 to 940.00 123.00 85.00 208.00
From 940.01 to 960.00 125.00 87.00 212.00
From 960.01 to 980.00 128.00 89.00 217.00
From 980.01 to 1,000.00 130.00 90.00 220.00
From 1,000.01 to 1,020.00 133.00 92.00 225.00
From 1,020.01 to 1,040.00 136.00 94.00 230.00
From 1,040.01 to 1,060.00 138.00 96.00 234.00
From 1,060.01 to 1,080.00 141.00 98.00 239.00
From 1,080.01 to 1,100.00 143.00 99.00 242.00
From 1,100.01 to 1,120.00 146.00 101.00 247.00
From 1,120.01 to 1,140.00 149.00 103.00 252.00
From 1,140.01 to 1,160.00 151.00 105.00 256.00
From 1,160.01 to 1,180.00 154.00 107.00 261.00
From 1,180.01 to 1,200.00 156.00 108.00 264.00
From 1,200.01 to 1,220.00 159.00 110.00 269.00
From 1,220.01 to 1,240.00 162.00 112.00 274.00
From 1,240.01 to 1,260.00 164.00 114.00 278.00
From 1,260.01 to 1,280.00 167.00 116.00 283.00
From 1,280.01 to 1,300.00 169.00 117.00 286.00
From 1,300.01 to 1,320.00 172.00 119.00 291.00
From 1,320.01 to 1,340.00 175.00 121.00 296.00
From 1,340.01 to 1,360.00 177.00 123.00 300.00
From 1,360.01 to 1,380.00 180.00 125.00 305.00
From 1,380.01 to 1,400.00 182.00 126.00 308.00
From 1,400.01 to 1,420.00 185.00 128.00 313.00
From 1,420.01 to 1,440.00 188.00 130.00 318.00
From 1,440.01 to 1,460.00 190.00 132.00 322.00
From 1,460.01 to 1,480.00 193.00 134.00 327.00
From 1,480.01 to 1,500.00 195.00 135.00 330.00
75
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 1,500.01 to 1,520.00 198.00 137.00 335.00
From 1,520.01 to 1,540.00 201.00 139.00 340.00
From 1,540.01 to 1,560.00 203.00 141.00 344.00
From 1,560.01 to 1,580.00 206.00 143.00 349.00
From 1,580.01 to 1,600.00 208.00 144.00 352.00
From 1,600.01 to 1,620.00 211.00 146.00 357.00
From 1,620.01 to 1,640.00 214.00 148.00 362.00
From 1,640.01 to 1,660.00 216.00 150.00 366.00
From 1,660.01 to 1,680.00 219.00 152.00 371.00
From 1,680.01 to 1,700.00 221.00 153.00 374.00
From 1,700.01 to 1,720.00 224.00 155.00 379.00
From 1,720.01 to 1,740.00 227.00 157.00 384.00
From 1,740.01 to 1,760.00 229.00 159.00 388.00
From 1,760.01 to 1,780.00 232.00 161.00 393.00
From 1,780.01 to 1,800.00 234.00 162.00 396.00
From 1,800.01 to 1,820.00 237.00 164.00 401.00
From 1,820.01 to 1,840.00 240.00 166.00 406.00
From 1,840.01 to 1,860.00 242.00 168.00 410.00
From 1,860.01 to 1,880.00 245.00 170.00 415.00
From 1,880.01 to 1,900.00 247.00 171.00 418.00
From 1,900.01 to 1,920.00 250.00 173.00 423.00
From 1,920.01 to 1,940.00 253.00 175.00 428.00
From 1,940.01 to 1,960.00 255.00 177.00 432.00
From 1,960.01 to 1,980.00 258.00 179.00 437.00
From 1,980.01 to 2,000.00 260.00 180.00 440.00
From 2,000.01 to 2,020.00 263.00 182.00 445.00
From 2,020.01 to 2,040.00 266.00 184.00 450.00
From 2,040.01 to 2,060.00 268.00 186.00 454.00
From 2,060.01 to 2,080.00 271.00 188.00 459.00
From 2,080.01 to 2,100.00 273.00 189.00 462.00
76
bwpageid::76::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 2,100.01 to 2,120.00 276.00 191.00 467.00
From 2,120.01 to 2,140.00 279.00 193.00 472.00
From 2,140.01 to 2,160.00 281.00 195.00 476.00
From 2,160.01 to 2,180.00 284.00 197.00 481.00
From 2,180.01 to 2,200.00 286.00 198.00 484.00
From 2,200.01 to 2,220.00 289.00 200.00 489.00
From 2,220.01 to 2,240.00 292.00 202.00 494.00
From 2,240.01 to 2,260.00 294.00 204.00 498.00
From 2,260.01 to 2,280.00 297.00 206.00 503.00
From 2,280.01 to 2,300.00 299.00 207.00 506.00
From 2,300.01 to 2,320.00 302.00 209.00 511.00
From 2,320.01 to 2,340.00 305.00 211.00 516.00
From 2,340.01 to 2,360.00 307.00 213.00 520.00
From 2,360.01 to 2,380.00 310.00 215.00 525.00
From 2,380.01 to 2,400.00 312.00 216.00 528.00
From 2,400.01 to 2,420.00 315.00 218.00 533.00
From 2,420.01 to 2,440.00 318.00 220.00 538.00
From 2,440.01 to 2,460.00 320.00 222.00 542.00
From 2,460.01 to 2,480.00 323.00 224.00 547.00
From 2,480.01 to 2,500.00 325.00 225.00 550.00
From 2,500.01 to 2,520.00 328.00 227.00 555.00
From 2,520.01 to 2,540.00 331.00 229.00 560.00
From 2,540.01 to 2,560.00 333.00 231.00 564.00
From 2,560.01 to 2,580.00 336.00 233.00 569.00
From 2,580.01 to 2,600.00 338.00 234.00 572.00
From 2,600.01 to 2,620.00 341.00 236.00 577.00
From 2,620.01 to 2,640.00 344.00 238.00 582.00
From 2,640.01 to 2,660.00 346.00 240.00 586.00
From 2,660.01 to 2,680.00 349.00 242.00 591.00
From 2,680.01 to 2,700.00 351.00 243.00 594.00
77
bwpageid::77::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 2,700.01 to 2,720.00 354.00 245.00 599.00
From 2,720.01 to 2,740.00 357.00 247.00 604.00
From 2,740.01 to 2,760.00 359.00 249.00 608.00
From 2,760.01 to 2,780.00 362.00 251.00 613.00
From 2,780.01 to 2,800.00 364.00 252.00 616.00
From 2,800.01 to 2,820.00 367.00 254.00 621.00
From 2,820.01 to 2,840.00 370.00 256.00 626.00
From 2,840.01 to 2,860.00 372.00 258.00 630.00
From 2,860.01 to 2,880.00 375.00 260.00 635.00
From 2,880.01 to 2,900.00 377.00 261.00 638.00
From 2,900.01 to 2,920.00 380.00 263.00 643.00
From 2,920.01 to 2,940.00 383.00 265.00 648.00
From 2,940.01 to 2,960.00 385.00 267.00 652.00
From 2,960.01 to 2,980.00 388.00 269.00 657.00
From 2,980.01 to 3,000.00 390.00 270.00 660.00
From 3,000.01 to 3,020.00 393.00 272.00 665.00
From 3,020.01 to 3,040.00 396.00 274.00 670.00
From 3,040.01 to 3,060.00 398.00 276.00 674.00
From 3,060.01 to 3,080.00 401.00 278.00 679.00
From 3,080.01 to 3,100.00 403.00 279.00 682.00
From 3,100.01 to 3,120.00 406.00 281.00 687.00
From 3,120.01 to 3,140.00 409.00 283.00 692.00
From 3,140.01 to 3,160.00 411.00 285.00 696.00
From 3,160.01 to 3,180.00 414.00 287.00 701.00
From 3,180.01 to 3,200.00 416.00 288.00 704.00
From 3,200.01 to 3,220.00 419.00 290.00 709.00
From 3,220.01 to 3,240.00 422.00 292.00 714.00
From 3,240.01 to 3,260.00 424.00 294.00 718.00
From 3,260.01 to 3,280.00 427.00 296.00 723.00
From 3,280.01 to 3,300.00 429.00 297.00 726.00
78
bwpageid::78::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 3,300.01 to 3,320.00 432.00 299.00 731.00
From 3,320.01 to 3,340.00 435.00 301.00 736.00
From 3,340.01 to 3,360.00 437.00 303.00 740.00
From 3,360.01 to 3,380.00 440.00 305.00 745.00
From 3,380.01 to 3,400.00 442.00 306.00 748.00
From 3,400.01 to 3,420.00 445.00 308.00 753.00
From 3,420.01 to 3,440.00 448.00 310.00 758.00
From 3,440.01 to 3,460.00 450.00 312.00 762.00
From 3,460.01 to 3,480.00 453.00 314.00 767.00
From 3,480.01 to 3,500.00 455.00 315.00 770.00
From 3,500.01 to 3,520.00 458.00 317.00 775.00
From 3,520.01 to 3,540.00 461.00 319.00 780.00
From 3,540.01 to 3,560.00 463.00 321.00 784.00
From 3,560.01 to 3,580.00 466.00 323.00 789.00
From 3,580.01 to 3,600.00 468.00 324.00 792.00
From 3,600.01 to 3,620.00 471.00 326.00 797.00
From 3,620.01 to 3,640.00 474.00 328.00 802.00
From 3,640.01 to 3,660.00 476.00 330.00 806.00
From 3,660.01 to 3,680.00 479.00 332.00 811.00
From 3,680.01 to 3,700.00 481.00 333.00 814.00
From 3,700.01 to 3,720.00 484.00 335.00 819.00
From 3,720.01 to 3,740.00 487.00 337.00 824.00
From 3,740.01 to 3,760.00 489.00 339.00 828.00
From 3,760.01 to 3,780.00 492.00 341.00 833.00
From 3,780.01 to 3,800.00 494.00 342.00 836.00
From 3,800.01 to 3,820.00 497.00 344.00 841.00
From 3,820.01 to 3,840.00 500.00 346.00 846.00
From 3,840.01 to 3,860.00 502.00 348.00 850.00
From 3,860.01 to 3,880.00 505.00 350.00 855.00
From 3,880.01 to 3,900.00 507.00 351.00 858.00
79
bwpageid::79::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 3,900.01 to 3,920.00 510.00 353.00 863.00
From 3,920.01 to 3,940.00 513.00 355.00 868.00
From 3,940.01 to 3,960.00 515.00 357.00 872.00
From 3,960.01 to 3,980.00 518.00 359.00 877.00
From 3,980.01 to 4,000.00 520.00 360.00 880.00
From 4,000.01 to 4,020.00 523.00 362.00 885.00
From 4,020.01 to 4,040.00 526.00 364.00 890.00
From 4,040.01 to 4,060.00 528.00 366.00 894.00
From 4,060.01 to 4,080.00 531.00 368.00 899.00
From 4,080.01 to 4,100.00 533.00 369.00 902.00
From 4,100.01 to 4,120.00 536.00 371.00 907.00
From 4,120.01 to 4,140.00 539.00 373.00 912.00
From 4,140.01 to 4,160.00 541.00 375.00 916.00
From 4,160.01 to 4,180.00 544.00 377.00 921.00
From 4,180.01 to 4,200.00 546.00 378.00 924.00
From 4,200.01 to 4,220.00 549.00 380.00 929.00
From 4,220.01 to 4,240.00 552.00 382.00 934.00
From 4,240.01 to 4,260.00 554.00 384.00 938.00
From 4,260.01 to 4,280.00 557.00 386.00 943.00
From 4,280.01 to 4,300.00 559.00 387.00 946.00
From 4,300.01 to 4,320.00 562.00 389.00 951.00
From 4,320.01 to 4,340.00 565.00 391.00 956.00
From 4,340.01 to 4,360.00 567.00 393.00 960.00
From 4,360.01 to 4,380.00 570.00 395.00 965.00
From 4,380.01 to 4,400.00 572.00 396.00 968.00
From 4,400.01 to 4,420.00 575.00 398.00 973.00
From 4,420.01 to 4,440.00 578.00 400.00 978.00
From 4,440.01 to 4,460.00 580.00 402.00 982.00
From 4,460.01 to 4,480.00 583.00 404.00 987.00
From 4,480.01 to 4,500.00 585.00 405.00 990.00
80
bwpageid::80::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 4,500.01 to 4,520.00 588.00 407.00 995.00
From 4,520.01 to 4,540.00 591.00 409.00 1,000.00
From 4,540.01 to 4,560.00 593.00 411.00 1,004.00
From 4,560.01 to 4,580.00 596.00 413.00 1,009.00
From 4,580.01 to 4,600.00 598.00 414.00 1,012.00
From 4,600.01 to 4,620.00 601.00 416.00 1,017.00
From 4,620.01 to 4,640.00 604.00 418.00 1,022.00
From 4,640.01 to 4,660.00 606.00 420.00 1,026.00
From 4,660.01 to 4,680.00 609.00 422.00 1,031.00
From 4,680.01 to 4,700.00 611.00 423.00 1,034.00
From 4,700.01 to 4,720.00 614.00 425.00 1,039.00
From 4,720.01 to 4,740.00 617.00 427.00 1,044.00
From 4,740.01 to 4,760.00 619.00 429.00 1,048.00
From 4,760.01 to 4,780.00 622.00 431.00 1,053.00
From 4,780.01 to 4,800.00 624.00 432.00 1,056.00
From 4,800.01 to 4,820.00 627.00 434.00 1,061.00
From 4,820.01 to 4,840.00 630.00 436.00 1,066.00
From 4,840.01 to 4,860.00 632.00 438.00 1,070.00
From 4,860.01 to 4,880.00 635.00 440.00 1,075.00
From 4,880.01 to 4,900.00 637.00 441.00 1,078.00
From 4,900.01 to 4,920.00 640.00 443.00 1,083.00
From 4,920.01 to 4,940.00 643.00 445.00 1,088.00
From 4,940.01 to 4,960.00 645.00 447.00 1,092.00
From 4,960.01 to 4,980.00 648.00 449.00 1,097.00
From 4,980.01 to 5,000.00 650.00 450.00 1,100.00
(Note: Where the employer pays bonus to an employee who receives
monthly wages of RM5,000.00 and below, and upon receiving the said
bonus renders the wages received for that month to exceed
RM5,000.00, the employer’s contribution shall be calculated at the rate
of 13% of the amount of wages for the month. The total contribution
which includes cents shall be rounded to the next ringgit.)
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 5,000.01 to 5,100.00 612.00 459.00 1,071.00
From 5,100.01 to 5,200.00 624.00 468.00 1,092.00
From 5,200.01 to 5,300.00 636.00 477.00 1,113.00
From 5,300.01 to 5,400.00 648.00 486.00 1,134.00
From 5,400.01 to 5,500.00 660.00 495.00 1,155.00
From 5,500.01 to 5,600.00 672.00 504.00 1,176.00
From 5,600.01 to 5,700.00 684.00 513.00 1,197.00
From 5,700.01 to 5,800.00 696.00 522.00 1,218.00
From 5,800.01 to 5,900.00 708.00 531.00 1,239.00
From 5,900.01 to 6,000.00 720.00 540.00 1,260.00
From 6,000.01 to 6,100.00 732.00 549.00 1,281.00
From 6,100.01 to 6,200.00 744.00 558.00 1,302.00
From 6,200.01 to 6,300.00 756.00 567.00 1,323.00
From 6,300.01 to 6,400.00 768.00 576.00 1,344.00
From 6,400.01 to 6,500.00 780.00 585.00 1,365.00
From 6,500.01 to 6,600.00 792.00 594.00 1,386.00
From 6,600.01 to 6,700.00 804.00 603.00 1,407.00
From 6,700.01 to 6,800.00 816.00 612.00 1,428.00
From 6,800.01 to 6,900.00 828.00 621.00 1,449.00
From 6,900.01 to 7,000.00 840.00 630.00 1,470.00
From 7,000.01 to 7,100.00 852.00 639.00 1,491.00
From 7,100.01 to 7,200.00 864.00 648.00 1,512.00
From 7,200.01 to 7,300.00 876.00 657.00 1,533.00
From 7,300.01 to 7,400.00 888.00 666.00 1,554.00
From 7,400.01 to 7,500.00 900.00 675.00 1,575.00
From 7,500.01 to 7,600.00 912.00 684.00 1,596.00
From 7,600.01 to 7,700.00 924.00 693.00 1,617.00
From 7,700.01 to 7,800.00 936.00 702.00 1,638.00
From 7,800.01 to 7,900.00 948.00 711.00 1,659.00
From 7,900.01 to 8,000.00 960.00 720.00 1,680.00
From 8,000.01 to 8,100.00 972.00 729.00 1,701.00
From 8,100.01 to 8,200.00 984.00 738.00 1,722.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 8,200.01 to 8,300.00 996.00 747.00 1,743.00
From 8,300.01 to 8,400.00 1,008.00 756.00 1,764.00
From 8,400.01 to 8,500.00 1,020.00 765.00 1,785.00
From 8,500.01 to 8,600.00 1,032.00 774.00 1,806.00
From 8,600.01 to 8,700.00 1,044.00 783.00 1,827.00
From 8,700.01 to 8,800.00 1,056.00 792.00 1,848.00
From 8,800.01 to 8,900.00 1,068.00 801.00 1,869.00
From 8,900.01 to 9,000.00 1,080.00 810.00 1,890.00
From 9,000.01 to 9,100.00 1,092.00 819.00 1,911.00
From 9,100.01 to 9,200.00 1,104.00 828.00 1,932.00
From 9,200.01 to 9,300.00 1,116.00 837.00 1,953.00
From 9,300.01 to 9,400.00 1,128.00 846.00 1,974.00
From 9,400.01 to 9,500.00 1,140.00 855.00 1,995.00
From 9,500.01 to 9,600.00 1,152.00 864.00 2,016.00
From 9,600.01 to 9,700.00 1,164.00 873.00 2,037.00
From 9,700.01 to 9,800.00 1,176.00 882.00 2,058.00
From 9,800.01 to 9,900.00 1,188.00 891.00 2,079.00
From 9,900.01 to 10,000.00 1,200.00 900.00 2,100.00
From 10,000.01 to 10,100.00 1,212.00 909.00 2,121.00
From 10,100.01 to 10,200.00 1,224.00 918.00 2,142.00
From 10,200.01 to 10,300.00 1,236.00 927.00 2,163.00
From 10,300.01 to 10,400.00 1,248.00 936.00 2,184.00
From 10,400.01 to 10,500.00 1,260.00 945.00 2,205.00
From 10,500.01 to 10,600.00 1,272.00 954.00 2,226.00
From 10,600.01 to 10,700.00 1,284.00 963.00 2,247.00
From 10,700.01 to 10,800.00 1,296.00 972.00 2,268.00
From 10,800.01 to 10,900.00 1,308.00 981.00 2,289.00
From 10,900.01 to 11,000.00 1,320.00 990.00 2,310.00
From 11,000.01 to 11,100.00 1,332.00 999.00 2,331.00
From 11,100.01 to 11,200.00 1,344.00 1,008.00 2,352.00
From 11,200.01 to 11,300.00 1,356.00 1,017.00 2,373.00
From 11,300.01 to 11,400.00 1,368.00 1,026.00 2,394.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 11,400.01 to 11,500.00 1,380.00 1,035.00 2,415.00
From 11,500.01 to 11,600.00 1,392.00 1,044.00 2,436.00
From 11,600.01 to 11,700.00 1,404.00 1,053.00 2,457.00
From 11,700.01 to 11,800.00 1,416.00 1,062.00 2,478.00
From 11,800.01 to 11,900.00 1,428.00 1,071.00 2,499.00
From 11,900.01 to 12,000.00 1,440.00 1,080.00 2,520.00
From 12,000.01 to 12,100.00 1,452.00 1,089.00 2,541.00
From 12,100.01 to 12,200.00 1,464.00 1,098.00 2,562.00
From 12,200.01 to 12,300.00 1,476.00 1,107.00 2,583.00
From 12,300.01 to 12,400.00 1,488.00 1,116.00 2,604.00
From 12,400.01 to 12,500.00 1,500.00 1,125.00 2,625.00
From 12,500.01 to 12,600.00 1,512.00 1,134.00 2,646.00
From 12,600.01 to 12,700.00 1,524.00 1,143.00 2,667.00
From 12,700.01 to 12,800.00 1,536.00 1,152.00 2,688.00
From 12,800.01 to 12,900.00 1,548.00 1,161.00 2,709.00
From 12,900.01 to 13,000.00 1,560.00 1,170.00 2,730.00
From 13,000.01 to 13,100.00 1,572.00 1,179.00 2,751.00
From 13,100.01 to 13,200.00 1,584.00 1,188.00 2,772.00
From 13,200.01 to 13,300.00 1,596.00 1,197.00 2,793.00
From 13,300.01 to 13,400.00 1,608.00 1,206.00 2,814.00
From 13,400.01 to 13,500.00 1,620.00 1,215.00 2,835.00
From 13,500.01 to 13,600.00 1,632.00 1,224.00 2,856.00
From 13,600.01 to 13,700.00 1,644.00 1,233.00 2,877.00
From 13,700.01 to 13,800.00 1,656.00 1,242.00 2,898.00
From 13,800.01 to 13,900.00 1,668.00 1,251.00 2,919.00
From 13,900.01 to 14,000.00 1,680.00 1,260.00 2,940.00
From 14,000.01 to 14,100.00 1,692.00 1,269.00 2,961.00
From 14,100.01 to 14,200.00 1,704.00 1,278.00 2,982.00
From 14,200.01 to 14,300.00 1,716.00 1,287.00 3,003.00
From 14,300.01 to 14,400.00 1,728.00 1,296.00 3,024.00
From 14,400.01 to 14,500.00 1,740.00 1,305.00 3,045.00
From 14,500.01 to 14,600.00 1,752.00 1,314.00 3,066.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 14,600.01 to 14,700.00 1,764.00 1,323.00 3,087.00
From 14,700.01 to 14,800.00 1,776.00 1,332.00 3,108.00
From 14,800.01 to 14,900.00 1,788.00 1,341.00 3,129.00
From 14,900.01 to 15,000.00 1,800.00 1,350.00 3,150.00
From 15,000.01 to 15,100.00 1,812.00 1,359.00 3,171.00
From 15,100.01 to 15,200.00 1,824.00 1,368.00 3,192.00
From 15,200.01 to 15,300.00 1,836.00 1,377.00 3,213.00
From 15,300.01 to 15,400.00 1,848.00 1,386.00 3,234.00
From 15,400.01 to 15,500.00 1,860.00 1,395.00 3,255.00
From 15,500.01 to 15,600.00 1,872.00 1,404.00 3,276.00
From 15,600.01 to 15,700.00 1,884.00 1,413.00 3,297.00
From 15,700.01 to 15,800.00 1,896.00 1,422.00 3,318.00
From 15,800.01 to 15,900.00 1,908.00 1,431.00 3,339.00
From 15,900.01 to 16,000.00 1,920.00 1,440.00 3,360.00
From 16,000.01 to 16,100.00 1,932.00 1,449.00 3,381.00
From 16,100.01 to 16,200.00 1,944.00 1,458.00 3,402.00
From 16,200.01 to 16,300.00 1,956.00 1,467.00 3,423.00
From 16,300.01 to 16,400.00 1,968.00 1,476.00 3,444.00
From 16,400.01 to 16,500.00 1,980.00 1,485.00 3,465.00
From 16,500.01 to 16,600.00 1,992.00 1,494.00 3,486.00
From 16,600.01 to 16,700.00 2,004.00 1,503.00 3,507.00
From 16,700.01 to 16,800.00 2,016.00 1,512.00 3,528.00
From 16,800.01 to 16,900.00 2,028.00 1,521.00 3,549.00
From 16,900.01 to 17,000.00 2,040.00 1,530.00 3,570.00
From 17,000.01 to 17,100.00 2,052.00 1,539.00 3,591.00
From 17,100.01 to 17,200.00 2,064.00 1,548.00 3,612.00
From 17,200.01 to 17,300.00 2,076.00 1,557.00 3,633.00
From 17,300.01 to 17,400.00 2,088.00 1,566.00 3,654.00
From 17,400.01 to 17,500.00 2,100.00 1,575.00 3,675.00
From 17,500.01 to 17,600.00 2,112.00 1,584.00 3,696.00
From 17,600.01 to 17,700.00 2,124.00 1,593.00 3,717.00
From 17,700.01 to 17,800.00 2,136.00 1,602.00 3,738.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 17,800.01 to 17,900.00 2,148.00 1,611.00 3,759.00
From 17,900.01 to 18,000.00 2,160.00 1,620.00 3,780.00
From 18,000.01 to 18,100.00 2,172.00 1,629.00 3,801.00
From 18,100.01 to 18,200.00 2,184.00 1,638.00 3,822.00
From 18,200.01 to 18,300.00 2,196.00 1,647.00 3,843.00
From 18,300.01 to 18,400.00 2,208.00 1,656.00 3,864.00
From 18,400.01 to 18,500.00 2,220.00 1,665.00 3,885.00
From 18,500.01 to 18,600.00 2,232.00 1,674.00 3,906.00
From 18,600.01 to 18,700.00 2,244.00 1,683.00 3,927.00
From 18,700.01 to 18,800.00 2,256.00 1,692.00 3,948.00
From 18,800.01 to 18,900.00 2,268.00 1,701.00 3,969.00
From 18,900.01 to 19,000.00 2,280.00 1,710.00 3,990.00
From 19,000.01 to 19,100.00 2,292.00 1,719.00 4,011.00
From 19,100.01 to 19,200.00 2,304.00 1,728.00 4,032.00
From 19,200.01 to 19,300.00 2,316.00 1,737.00 4,053.00
From 19,300.01 to 19,400.00 2,328.00 1,746.00 4,074.00
From 19,400.01 to 19,500.00 2,340.00 1,755.00 4,095.00
From 19,500.01 to 19,600.00 2,352.00 1,764.00 4,116.00
From 19,600.01 to 19,700.00 2,364.00 1,773.00 4,137.00
From 19,700.01 to 19,800.00 2,376.00 1,782.00 4,158.00
From 19,800.01 to 19,900.00 2,388.00 1,791.00 4,179.00
From 19,900.01 to 20,000.00 2,400.00 1,800.00 4,200.00
and for the months where the wages exceed RM20,000.00, the
contribution by the employee shall be calculated at the rate of 9% of
the amount of wages for the month, and the contribution by the
employer shall be calculated at the rate of 12% of the amount of wages
for the month. The total contribution which includes cents shall be
rounded to the next ringgit.
2. The Board may prescribe any limit on the amount of wages
and contributions for the purpose of determining any amount
of contribution to be paid on the wages for the month by
each employer for each employee.
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3. For the purposes of subsection 43(3) and section 44a, the
amount of contribution for the month is limited to any limit
on the total contribution as prescribed by the Board.
(Third Schedule Part A Subs. PU(A) 96/2020:O.1; Subs. PU(A)
387/2020:O.2)
PART B
1. The rate of monthly contributions specified in this Part shall
apply to the following employees until the employees attain
the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to contribute
on or after 1 August 1998;
(b) employees who are not Malaysian citizens and have elected to contribute
under paragraph 3 of the First Schedule on or after 1 August 1998; and
(c) employees who are not Malaysian citizens and have elected to contribute
under paragraph 6 of the First Schedule on or after 1 August 2001.
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 10.01 to 20.00 5.00 2.00 7.00
From 20.01 to 40.00 5.00 4.00 9.00
From 40.01 to 60.00 5.00 6.00 11.00
From 60.01 to 80.00 5.00 8.00 13.00
From 80.01 to 100.00 5.00 9.00 14.00
From 100.01 to 120.00 5.00 11.00 16.00
From 120.01 to 140.00 5.00 13.00 18.00
From 140.01 to 160.00 5.00 15.00 20.00
From 160.01 to 180.00 5.00 17.00 22.00
From 180.01 to 200.00 5.00 18.00 23.00
From 200.01 to 220.00 5.00 20.00 25.00
From 220.01 to 240.00 5.00 22.00 27.00
From 240.01 to 260.00 5.00 24.00 29.00
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 260.01 to 280.00 5.00 26.00 31.00
From 280.01 to 300.00 5.00 27.00 32.00
From 300.01 to 320.00 5.00 29.00 34.00
From 320.01 to 340.00 5.00 31.00 36.00
From 340.01 to 360.00 5.00 33.00 38.00
From 360.01 to 380.00 5.00 35.00 40.00
From 380.01 to 400.00 5.00 36.00 41.00
From 400.01 to 420.00 5.00 38.00 43.00
From 420.01 to 440.00 5.00 40.00 45.00
From 440.01 to 460.00 5.00 42.00 47.00
From 460.01 to 480.00 5.00 44.00 49.00
From 480.01 to 500.00 5.00 45.00 50.00
From 500.01 to 520.00 5.00 47.00 52.00
From 520.01 to 540.00 5.00 49.00 54.00
From 540.01 to 560.00 5.00 51.00 56.00
From 560.01 to 580.00 5.00 53.00 58.00
From 580.01 to 600.00 5.00 54.00 59.00
From 600.01 to 620.00 5.00 56.00 61.00
From 620.01 to 640.00 5.00 58.00 63.00
From 640.01 to 660.00 5.00 60.00 65.00
From 660.01 to 680.00 5.00 62.00 67.00
From 680.01 to 700.00 5.00 63.00 68.00
From 700.01 to 720.00 5.00 65.00 70.00
From 720.01 to 740.00 5.00 67.00 72.00
From 740.01 to 760.00 5.00 69.00 74.00
From 760.01 to 780.00 5.00 71.00 76.00
From 780.01 to 800.00 5.00 72.00 77.00
From 800.01 to 820.00 5.00 74.00 79.00
From 820.01 to 840.00 5.00 76.00 81.00
From 840.01 to 860.00 5.00 78.00 83.00
88
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 860.01 to 880.00 5.00 80.00 85.00
From 880.01 to 900.00 5.00 81.00 86.00
From 900.01 to 920.00 5.00 83.00 88.00
From 920.01 to 940.00 5.00 85.00 90.00
From 940.01 to 960.00 5.00 87.00 92.00
From 960.01 to 980.00 5.00 89.00 94.00
From 980.01 to 1,000.00 5.00 90.00 95.00
From 1,000.01 to 1,020.00 5.00 92.00 97.00
From 1,020.01 to 1,040.00 5.00 94.00 99.00
From 1,040.01 to 1,060.00 5.00 96.00 101.00
From 1,060.01 to 1,080.00 5.00 98.00 103.00
From 1,080.01 to 1,100.00 5.00 99.00 104.00
From 1,100.01 to 1,120.00 5.00 101.00 106.00
From 1,120.01 to 1,140.00 5.00 103.00 108.00
From 1,140.01 to 1,160.00 5.00 105.00 110.00
From 1,160.01 to 1,180.00 5.00 107.00 112.00
From 1,180.01 to 1,200.00 5.00 108.00 113.00
From 1,200.01 to 1,220.00 5.00 110.00 115.00
From 1,220.01 to 1,240.00 5.00 112.00 117.00
From 1,240.01 to 1,260.00 5.00 114.00 119.00
From 1,260.01 to 1,280.00 5.00 116.00 121.00
From 1,280.01 to 1,300.00 5.00 117.00 122.00
From 1,300.01 to 1,320.00 5.00 119.00 124.00
From 1,320.01 to 1,340.00 5.00 121.00 126.00
From 1,340.01 to 1,360.00 5.00 123.00 128.00
From 1,360.01 to 1,380.00 5.00 125.00 130.00
From 1,380.01 to 1,400.00 5.00 126.00 131.00
From 1,400.01 to 1,420.00 5.00 128.00 133.00
From 1,420.01 to 1,440.00 5.00 130.00 135.00
From 1,440.01 to 1,460.00 5.00 132.00 137.00
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 1,460.01 to 1,480.00 5.00 134.00 139.00
From 1,480.01 to 1,500.00 5.00 135.00 140.00
From 1,500.01 to 1,520.00 5.00 137.00 142.00
From 1,520.01 to 1,540.00 5.00 139.00 144.00
From 1,540.01 to 1,560.00 5.00 141.00 146.00
From 1,560.01 to 1,580.00 5.00 143.00 148.00
From 1,580.01 to 1,600.00 5.00 144.00 149.00
From 1,600.01 to 1,620.00 5.00 146.00 151.00
From 1,620.01 to 1,640.00 5.00 148.00 153.00
From 1,640.01 to 1,660.00 5.00 150.00 155.00
From 1,660.01 to 1,680.00 5.00 152.00 157.00
From 1,680.01 to 1,700.00 5.00 153.00 158.00
From 1,700.01 to 1,720.00 5.00 155.00 160.00
From 1,720.01 to 1,740.00 5.00 157.00 162.00
From 1,740.01 to 1,760.00 5.00 159.00 164.00
From 1,760.01 to 1,780.00 5.00 161.00 166.00
From 1,780.01 to 1,800.00 5.00 162.00 167.00
From 1,800.01 to 1,820.00 5.00 164.00 169.00
From 1,820.01 to 1,840.00 5.00 166.00 171.00
From 1,840.01 to 1,860.00 5.00 168.00 173.00
From 1,860.01 to 1,880.00 5.00 170.00 175.00
From 1,880.01 to 1,900.00 5.00 171.00 176.00
From 1,900.01 to 1,920.00 5.00 173.00 178.00
From 1,920.01 to 1,940.00 5.00 175.00 180.00
From 1,940.01 to 1,960.00 5.00 177.00 182.00
From 1,960.01 to 1,980.00 5.00 179.00 184.00
From 1,980.01 to 2,000.00 5.00 180.00 185.00
From 2,000.01 to 2,020.00 5.00 182.00 187.00
From 2,020.01 to 2,040.00 5.00 184.00 189.00
From 2,040.01 to 2,060.00 5.00 186.00 191.00
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AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 2,060.01 to 2,080.00 5.00 188.00 193.00
From 2,080.01 to 2,100.00 5.00 189.00 194.00
From 2,100.01 to 2,120.00 5.00 191.00 196.00
From 2,120.01 to 2,140.00 5.00 193.00 198.00
From 2,140.01 to 2,160.00 5.00 195.00 200.00
From 2,160.01 to 2,180.00 5.00 197.00 202.00
From 2,180.01 to 2,200.00 5.00 198.00 203.00
From 2,200.01 to 2,220.00 5.00 200.00 205.00
From 2,220.01 to 2,240.00 5.00 202.00 207.00
From 2,240.01 to 2,260.00 5.00 204.00 209.00
From 2,260.01 to 2,280.00 5.00 206.00 211.00
From 2,280.01 to 2,300.00 5.00 207.00 212.00
From 2,300.01 to 2,320.00 5.00 209.00 214.00
From 2,320.01 to 2,340.00 5.00 211.00 216.00
From 2,340.01 to 2,360.00 5.00 213.00 218.00
From 2,360.01 to 2,380.00 5.00 215.00 220.00
From 2,380.01 to 2,400.00 5.00 216.00 221.00
From 2,400.01 to 2,420.00 5.00 218.00 223.00
From 2,420.01 to 2,440.00 5.00 220.00 225.00
From 2,440.01 to 2,460.00 5.00 222.00 227.00
From 2,460.01 to 2,480.00 5.00 224.00 229.00
From 2,480.01 to 2,500.00 5.00 225.00 230.00
From 2,500.01 to 2,520.00 5.00 227.00 232.00
From 2,520.01 to 2,540.00 5.00 229.00 234.00
From 2,540.01 to 2,560.00 5.00 231.00 236.00
From 2,560.01 to 2,580.00 5.00 233.00 238.00
From 2,580.01 to 2,600.00 5.00 234.00 239.00
From 2,600.01 to 2,620.00 5.00 236.00 241.00
From 2,620.01 to 2,640.00 5.00 238.00 243.00
From 2,640.01 to 2,660.00 5.00 240.00 245.00
91
bwpageid::91::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 2,660.01 to 2,680.00 5.00 242.00 247.00
From 2,680.01 to 2,700.00 5.00 243.00 248.00
From 2,700.01 to 2,720.00 5.00 245.00 250.00
From 2,720.01 to 2,740.00 5.00 247.00 252.00
From 2,740.01 to 2,760.00 5.00 249.00 254.00
From 2,760.01 to 2,780.00 5.00 251.00 256.00
From 2,780.01 to 2,800.00 5.00 252.00 257.00
From 2,800.01 to 2,820.00 5.00 254.00 259.00
From 2,820.01 to 2,840.00 5.00 256.00 261.00
From 2,840.01 to 2,860.00 5.00 258.00 263.00
From 2,860.01 to 2,880.00 5.00 260.00 265.00
From 2,880.01 to 2,900.00 5.00 261.00 266.00
From 2,900.01 to 2,920.00 5.00 263.00 268.00
From 2,920.01 to 2,940.00 5.00 265.00 270.00
From 2,940.01 to 2,960.00 5.00 267.00 272.00
From 2,960.01 to 2,980.00 5.00 269.00 274.00
From 2,980.01 to 3,000.00 5.00 270.00 275.00
From 3,000.01 to 3,020.00 5.00 272.00 277.00
From 3,020.01 to 3,040.00 5.00 274.00 279.00
From 3,040.01 to 3,060.00 5.00 276.00 281.00
From 3,060.01 to 3,080.00 5.00 278.00 283.00
From 3,080.01 to 3,100.00 5.00 279.00 284.00
From 3,100.01 to 3,120.00 5.00 281.00 286.00
From 3,120.01 to 3,140.00 5.00 283.00 288.00
From 3,140.01 to 3,160.00 5.00 285.00 290.00
From 3,160.01 to 3,180.00 5.00 287.00 292.00
From 3,180.01 to 3,200.00 5.00 288.00 293.00
From 3,200.01 to 3,220.00 5.00 290.00 295.00
From 3,220.01 to 3,240.00 5.00 292.00 297.00
From 3,240.01 to 3,260.00 5.00 294.00 299.00
92
bwpageid::92::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 3,260.01 to 3,280.00 5.00 296.00 301.00
From 3,280.01 to 3,300.00 5.00 297.00 302.00
From 3,300.01 to 3,320.00 5.00 299.00 304.00
From 3,320.01 to 3,340.00 5.00 301.00 306.00
From 3,340.01 to 3,360.00 5.00 303.00 308.00
From 3,360.01 to 3,380.00 5.00 305.00 310.00
From 3,380.01 to 3,400.00 5.00 306.00 311.00
From 3,400.01 to 3,420.00 5.00 308.00 313.00
From 3,420.01 to 3,440.00 5.00 310.00 315.00
From 3,440.01 to 3,460.00 5.00 312.00 317.00
From 3,460.01 to 3,480.00 5.00 314.00 319.00
From 3,480.01 to 3,500.00 5.00 315.00 320.00
From 3,500.01 to 3,520.00 5.00 317.00 322.00
From 3,520.01 to 3,540.00 5.00 319.00 324.00
From 3,540.01 to 3,560.00 5.00 321.00 326.00
From 3,560.01 to 3,580.00 5.00 323.00 328.00
From 3,580.01 to 3,600.00 5.00 324.00 329.00
From 3,600.01 to 3,620.00 5.00 326.00 331.00
From 3,620.01 to 3,640.00 5.00 328.00 333.00
From 3,640.01 to 3,660.00 5.00 330.00 335.00
From 3,660.01 to 3,680.00 5.00 332.00 337.00
From 3,680.01 to 3,700.00 5.00 333.00 338.00
From 3,700.01 to 3,720.00 5.00 335.00 340.00
From 3,720.01 to 3,740.00 5.00 337.00 342.00
From 3,740.01 to 3,760.00 5.00 339.00 344.00
From 3,760.01 to 3,780.00 5.00 341.00 346.00
From 3,780.01 to 3,800.00 5.00 342.00 347.00
From 3,800.01 to 3,820.00 5.00 344.00 349.00
From 3,820.01 to 3,840.00 5.00 346.00 351.00
From 3,840.01 to 3,860.00 5.00 348.00 353.00
93
bwpageid::93::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 3,860.01 to 3,880.00 5.00 350.00 355.00
From 3,880.01 to 3,900.00 5.00 351.00 356.00
From 3,900.01 to 3,920.00 5.00 353.00 358.00
From 3,920.01 to 3,940.00 5.00 355.00 360.00
From 3,940.01 to 3,960.00 5.00 357.00 362.00
From 3,960.01 to 3,980.00 5.00 359.00 364.00
From 3,980.01 to 4,000.00 5.00 360.00 365.00
From 4,000.01 to 4,020.00 5.00 362.00 367.00
From 4,020.01 to 4,040.00 5.00 364.00 369.00
From 4,040.01 to 4,060.00 5.00 366.00 371.00
From 4,060.01 to 4,080.00 5.00 368.00 373.00
From 4,080.01 to 4,100.00 5.00 369.00 374.00
From 4,100.01 to 4,120.00 5.00 371.00 376.00
From 4,120.01 to 4,140.00 5.00 373.00 378.00
From 4,140.01 to 4,160.00 5.00 375.00 380.00
From 4,160.01 to 4,180.00 5.00 377.00 382.00
From 4,180.01 to 4,200.00 5.00 378.00 383.00
From 4,200.01 to 4,220.00 5.00 380.00 385.00
From 4,220.01 to 4,240.00 5.00 382.00 387.00
From 4,240.01 to 4,260.00 5.00 384.00 389.00
From 4,260.01 to 4,280.00 5.00 386.00 391.00
From 4,280.01 to 4,300.00 5.00 387.00 392.00
From 4,300.01 to 4,320.00 5.00 389.00 394.00
From 4,320.01 to 4,340.00 5.00 391.00 396.00
From 4,340.01 to 4,360.00 5.00 393.00 398.00
From 4,360.01 to 4,380.00 5.00 395.00 400.00
From 4,380.01 to 4,400.00 5.00 396.00 401.00
From 4,400.01 to 4,420.00 5.00 398.00 403.00
From 4,420.01 to 4,440.00 5.00 400.00 405.00
From 4,440.01 to 4,460.00 5.00 402.00 407.00
94
bwpageid::94::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 4,460.01 to 4,480.00 5.00 404.00 409.00
From 4,480.01 to 4,500.00 5.00 405.00 410.00
From 4,500.01 to 4,520.00 5.00 407.00 412.00
From 4,520.01 to 4,540.00 5.00 409.00 414.00
From 4,540.01 to 4,560.00 5.00 411.00 416.00
From 4,560.01 to 4,580.00 5.00 413.00 418.00
From 4,580.01 to 4,600.00 5.00 414.00 419.00
From 4,600.01 to 4,620.00 5.00 416.00 421.00
From 4,620.01 to 4,640.00 5.00 418.00 423.00
From 4,640.01 to 4,660.00 5.00 420.00 425.00
From 4,660.01 to 4,680.00 5.00 422.00 427.00
From 4,680.01 to 4,700.00 5.00 423.00 428.00
From 4,700.01 to 4,720.00 5.00 425.00 430.00
From 4,720.01 to 4,740.00 5.00 427.00 432.00
From 4,740.01 to 4,760.00 5.00 429.00 434.00
From 4,760.01 to 4,780.00 5.00 431.00 436.00
From 4,780.01 to 4,800.00 5.00 432.00 437.00
From 4,800.01 to 4,820.00 5.00 434.00 439.00
From 4,820.01 to 4,840.00 5.00 436.00 441.00
From 4,840.01 to 4,860.00 5.00 438.00 443.00
From 4,860.01 to 4,880.00 5.00 440.00 445.00
From 4,880.01 to 4,900.00 5.00 441.00 446.00
From 4,900.01 to 4,920.00 5.00 443.00 448.00
From 4,920.01 to 4,940.00 5.00 445.00 450.00
From 4,940.01 to 4,960.00 5.00 447.00 452.00
From 4,960.01 to 4,980.00 5.00 449.00 454.00
From 4,980.01 to 5,000.00 5.00 450.00 455.00
From 5,000.01 to 5,100.00 5.00 459.00 464.00
From 5,100.01 to 5,200.00 5.00 468.00 473.00
From 5,200.01 to 5,300.00 5.00 477.00 482.00
95
bwpageid::95::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 5,300.01 to 5,400.00 5.00 486.00 491.00
From 5,400.01 to 5,500.00 5.00 495.00 500.00
From 5,500.01 to 5,600.00 5.00 504.00 509.00
From 5,600.01 to 5,700.00 5.00 513.00 518.00
From 5,700.01 to 5,800.00 5.00 522.00 527.00
From 5,800.01 to 5,900.00 5.00 531.00 536.00
From 5,900.01 to 6,000.00 5.00 540.00 545.00
From 6,000.01 to 6,100.00 5.00 549.00 554.00
From 6,100.01 to 6,200.00 5.00 558.00 563.00
From 6,200.01 to 6,300.00 5.00 567.00 572.00
From 6,300.01 to 6,400.00 5.00 576.00 581.00
From 6,400.01 to 6,500.00 5.00 585.00 590.00
From 6,500.01 to 6,600.00 5.00 594.00 599.00
From 6,600.01 to 6,700.00 5.00 603.00 608.00
From 6,700.01 to 6,800.00 5.00 612.00 617.00
From 6,800.01 to 6,900.00 5.00 621.00 626.00
From 6,900.01 to 7,000.00 5.00 630.00 635.00
From 7,000.01 to 7,100.00 5.00 639.00 644.00
From 7,100.01 to 7,200.00 5.00 648.00 653.00
From 7,200.01 to 7,300.00 5.00 657.00 662.00
From 7,300.01 to 7,400.00 5.00 666.00 671.00
From 7,400.01 to 7,500.00 5.00 675.00 680.00
From 7,500.01 to 7,600.00 5.00 684.00 689.00
From 7,600.01 to 7,700.00 5.00 693.00 698.00
From 7,700.01 to 7,800.00 5.00 702.00 707.00
From 7,800.01 to 7,900.00 5.00 711.00 716.00
From 7,900.01 to 8,000.00 5.00 720.00 725.00
From 8,000.01 to 8,100.00 5.00 729.00 734.00
From 8,100.01 to 8,200.00 5.00 738.00 743.00
From 8,200.01 to 8,300.00 5.00 747.00 752.00
96
bwpageid::96::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 8,300.01 to 8,400.00 5.00 756.00 761.00
From 8,400.01 to 8,500.00 5.00 765.00 770.00
From 8,500.01 to 8,600.00 5.00 774.00 779.00
From 8,600.01 to 8,700.00 5.00 783.00 788.00
From 8,700.01 to 8,800.00 5.00 792.00 797.00
From 8,800.01 to 8,900.00 5.00 801.00 806.00
From 8,900.01 to 9,000.00 5.00 810.00 815.00
From 9,000.01 to 9,100.00 5.00 819.00 824.00
From 9,100.01 to 9,200.00 5.00 828.00 833.00
From 9,200.01 to 9,300.00 5.00 837.00 842.00
From 9,300.01 to 9,400.00 5.00 846.00 851.00
From 9,400.01 to 9,500.00 5.00 855.00 860.00
From 9,500.01 to 9,600.00 5.00 864.00 869.00
From 9,600.01 to 9,700.00 5.00 873.00 878.00
From 9,700.01 to 9,800.00 5.00 882.00 887.00
From 9,800.01 to 9,900.00 5.00 891.00 896.00
From 9,900.01 to 10,000.00 5.00 900.00 905.00
From 10,000.01 to 10,100.00 5.00 909.00 914.00
From 10,100.01 to 10,200.00 5.00 918.00 923.00
From 10,200.01 to 10,300.00 5.00 927.00 932.00
From 10,300.01 to 10,400.00 5.00 936.00 941.00
From 10,400.01 to 10,500.00 5.00 945.00 950.00
From 10,500.01 to 10,600.00 5.00 954.00 959.00
From 10,600.01 to 10,700.00 5.00 963.00 968.00
From 10,700.01 to 10,800.00 5.00 972.00 977.00
From 10,800.01 to 10,900.00 5.00 981.00 986.00
From 10,900.01 to 11,000.00 5.00 990.00 995.00
From 11,000.01 to 11,100.00 5.00 999.00 1,004.00
From 11,100.01 to 11,200.00 5.00 1,008.00 1,013.00
From 11,200.01 to 11,300.00 5.00 1,017.00 1,022.00
97
bwpageid::97::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 11,300.01 to 11,400.00 5.00 1,026.00 1,031.00
From 11,400.01 to 11,500.00 5.00 1,035.00 1,040.00
From 11,500.01 to 11,600.00 5.00 1,044.00 1,049.00
From 11,600.01 to 11,700.00 5.00 1,053.00 1,058.00
From 11,700.01 to 11,800.00 5.00 1,062.00 1,067.00
From 11,800.01 to 11,900.00 5.00 1,071.00 1,076.00
From 11,900.01 to 12,000.00 5.00 1,080.00 1,085.00
From 12,000.01 to 12,100.00 5.00 1,089.00 1,094.00
From 12,100.01 to 12,200.00 5.00 1,098.00 1,103.00
From 12,200.01 to 12,300.00 5.00 1,107.00 1,112.00
From 12,300.01 to 12,400.00 5.00 1,116.00 1,121.00
From 12,400.01 to 12,500.00 5.00 1,125.00 1,130.00
From 12,500.01 to 12,600.00 5.00 1,134.00 1,139.00
From 12,600.01 to 12,700.00 5.00 1,143.00 1,148.00
From 12,700.01 to 12,800.00 5.00 1,152.00 1,157.00
From 12,800.01 to 12,900.00 5.00 1,161.00 1,166.00
From 12,900.01 to 13,000.00 5.00 1,170.00 1,175.00
From 13,000.01 to 13,100.00 5.00 1,179.00 1,184.00
From 13,100.01 to 13,200.00 5.00 1,188.00 1,193.00
From 13,200.01 to 13,300.00 5.00 1,197.00 1,202.00
From 13,300.01 to 13,400.00 5.00 1,206.00 1,211.00
From 13,400.01 to 13,500.00 5.00 1,215.00 1,220.00
From 13,500.01 to 13,600.00 5.00 1,224.00 1,229.00
From 13,600.01 to 13,700.00 5.00 1,233.00 1,238.00
From 13,700.01 to 13,800.00 5.00 1,242.00 1,247.00
From 13,800.01 to 13,900.00 5.00 1,251.00 1,256.00
From 13,900.01 to 14,000.00 5.00 1,260.00 1,265.00
From 14,000.01 to 14,100.00 5.00 1,269.00 1,274.00
From 14,100.01 to 14,200.00 5.00 1,278.00 1,283.00
From 14,200.01 to 14,300.00 5.00 1,287.00 1,292.00
98
bwpageid::98::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 14,300.01 to 14,400.00 5.00 1,296.00 1,301.00
From 14,400.01 to 14,500.00 5.00 1,305.00 1,310.00
From 14,500.01 to 14,600.00 5.00 1,314.00 1,319.00
From 14,600.01 to 14,700.00 5.00 1,323.00 1,328.00
From 14,700.01 to 14,800.00 5.00 1,332.00 1,337.00
From 14,800.01 to 14,900.00 5.00 1,341.00 1,346.00
From 14,900.01 to 15,000.00 5.00 1,350.00 1,355.00
From 15,000.01 to 15,100.00 5.00 1,359.00 1,364.00
From 15,100.01 to 15,200.00 5.00 1,368.00 1,373.00
From 15,200.01 to 15,300.00 5.00 1,377.00 1,382.00
From 15,300.01 to 15,400.00 5.00 1,386.00 1,391.00
From 15,400.01 to 15,500.00 5.00 1,395.00 1,400.00
From 15,500.01 to 15,600.00 5.00 1,404.00 1,409.00
From 15,600.01 to 15,700.00 5.00 1,413.00 1,418.00
From 15,700.01 to 15,800.00 5.00 1,422.00 1,427.00
From 15,800.01 to 15,900.00 5.00 1,431.00 1,436.00
From 15,900.01 to 16,000.00 5.00 1,440.00 1,445.00
From 16,000.01 to 16,100.00 5.00 1,449.00 1,454.00
From 16,100.01 to 16,200.00 5.00 1,458.00 1,463.00
From 16,200.01 to 16,300.00 5.00 1,467.00 1,472.00
From 16,300.01 to 16,400.00 5.00 1,476.00 1,481.00
From 16,400.01 to 16,500.00 5.00 1,485.00 1,490.00
From 16,500.01 to 16,600.00 5.00 1,494.00 1,499.00
From 16,600.01 to 16,700.00 5.00 1,503.00 1,508.00
From 16,700.01 to 16,800.00 5.00 1,512.00 1,517.00
From 16,800.01 to 16,900.00 5.00 1,521.00 1,526.00
From 16,900.01 to 17,000.00 5.00 1,530.00 1,535.00
From 17,000.01 to 17,100.00 5.00 1,539.00 1,544.00
From 17,100.01 to 17,200.00 5.00 1,548.00 1,553.00
From 17,200.01 to 17,300.00 5.00 1,557.00 1,562.00
99
bwpageid::99::
AMOUNT RATE OF
OF CONTRIBUTION
WAGES FOR THE
FOR THE MONTH
MONTH
By the By the Total

RM RM RM RM RM
From 17,300.01 to 17,400.00 5.00 1,566.00 1,571.00
From 17,400.01 to 17,500.00 5.00 1,575.00 1,580.00
From 17,500.01 to 17,600.00 5.00 1,584.00 1,589.00
From 17,600.01 to 17,700.00 5.00 1,593.00 1,598.00
From 17,700.01 to 17,800.00 5.00 1,602.00 1,607.00
From 17,800.01 to 17,900.00 5.00 1,611.00 1,616.00
From 17,900.01 to 18,000.00 5.00 1,620.00 1,625.00
From 18,000.01 to 18,100.00 5.00 1,629.00 1,634.00
From 18,100.01 to 18,200.00 5.00 1,638.00 1,643.00
From 18,200.01 to 18,300.00 5.00 1,647.00 1,652.00
From 18,300.01 to 18,400.00 5.00 1,656.00 1,661.00
From 18,400.01 to 18,500.00 5.00 1,665.00 1,670.00
From 18,500.01 to 18,600.00 5.00 1,674.00 1,679.00
From 18,600.01 to 18,700.00 5.00 1,683.00 1,688.00
From 18,700.01 to 18,800.00 5.00 1,692.00 1,697.00
From 18,800.01 to 18,900.00 5.00 1,701.00 1,706.00
From 18,900.01 to 19,000.00 5.00 1,710.00 1,715.00
From 19,000.01 to 19,100.00 5.00 1,719.00 1,724.00
From 19,100.01 to 19,200.00 5.00 1,728.00 1,733.00
From 19,200.01 to 19,300.00 5.00 1,737.00 1,742.00
From 19,300.01 to 19,400.00 5.00 1,746.00 1,751.00
From 19,400.01 to 19,500.00 5.00 1,755.00 1,760.00
From 19,500.01 to 19,600.00 5.00 1,764.00 1,769.00
From 19,600.01 to 19,700.00 5.00 1,773.00 1,778.00
From 19,700.01 to 19,800.00 5.00 1,782.00 1,787.00
From 19,800.01 to 19,900.00 5.00 1,791.00 1,796.00
From 19,900.01 to 20,000.00 5.00 1,800.00 1,805.00
contribution by the employee shall be calculated at the rate of 9% of
the amount of wages for the month, and the total contribution which
includes cents shall be rounded to the next ringgit. The rate of
100
bwpageid::100::
contribution by the employer is RM5.00.
2. The Board may prescribe any limit on the amount of wages
and contributions for the purpose of determining any amount
of contribution to be paid on the wages for the month by
each employer for each employee.
3. For the purposes of subsection 43(3), the amount of
contribution for the month is limited to any limit on the total
contribution as prescribed by the Board.
(Third Schedule Part B Subs. PU(A) 96/2020:O.1; Subs. PU(A)
387/2020:O2)
PART C
1. The rate of monthly contributions specified in this Part shall apply to
the following employees who have attained the age of sixty years:
(a) employees who are Malaysian citizens;
(b) employees who are not Malaysian citizens but are permanent residents in
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998.
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 10.01 to 20.00 2.00 2.00 4.00
From 20.01 to 40.00 3.00 3.00 6.00
From 40.01 to 60.00 4.00 4.00 8.00
From 60.01 to 80.00 6.00 5.00 11.00
From 80.01 to 100.00 7.00 6.00 13.00
From 100.01 to 120.00 8.00 7.00 15.00
From 120.01 to 140.00 10.00 8.00 18.00
From 140.01 to 160.00 11.00 9.00 20.00
From 160.01 to 180.00 12.00 10.00 22.00
101
bwpageid::101::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 180.01 to 200.00 13.00 11.00 24.00
From 200.01 to 220.00 15.00 13.00 28.00
From 220.01 to 240.00 16.00 14.00 30.00
From 240.01 to 260.00 17.00 15.00 32.00
From 260.01 to 280.00 19.00 16.00 35.00
From 280.01 to 300.00 20.00 17.00 37.00
From 300.01 to 320.00 21.00 18.00 39.00
From 320.01 to 340.00 23.00 19.00 42.00
From 340.01 to 360.00 24.00 20.00 44.00
From 360.01 to 380.00 25.00 21.00 46.00
From 380.01 to 400.00 26.00 22.00 48.00
From 400.01 to 420.00 28.00 24.00 52.00
From 420.01 to 440.00 29.00 25.00 54.00
From 440.01 to 460.00 30.00 26.00 56.00
From 460.01 to 480.00 32.00 27.00 59.00
From 480.01 to 500.00 33.00 28.00 61.00
From 500.01 to 520.00 34.00 29.00 63.00
From 520.01 to 540.00 36.00 30.00 66.00
From 540.01 to 560.00 37.00 31.00 68.00
From 560.01 to 580.00 38.00 32.00 70.00
From 580.01 to 600.00 39.00 33.00 72.00
From 600.01 to 620.00 41.00 35.00 76.00
From 620.01 to 640.00 42.00 36.00 78.00
From 640.01 to 660.00 43.00 37.00 80.00
From 660.01 to 680.00 45.00 38.00 83.00
From 680.01 to 700.00 46.00 39.00 85.00
From 700.01 to 720.00 47.00 40.00 87.00
From 720.01 to 740.00 49.00 41.00 90.00
From 740.01 to 760.00 50.00 42.00 92.00
102
bwpageid::102::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 760.01 to 780.00 51.00 43.00 94.00
From 780.01 to 800.00 52.00 44.00 96.00
From 800.01 to 820.00 54.00 46.00 100.00
From 820.01 to 840.00 55.00 47.00 102.00
From 840.01 to 860.00 56.00 48.00 104.00
From 860.01 to 880.00 58.00 49.00 107.00
From 880.01 to 900.00 59.00 50.00 109.00
From 900.01 to 920.00 60.00 51.00 111.00
From 920.01 to 940.00 62.00 52.00 114.00
From 940.01 to 960.00 63.00 53.00 116.00
From 960.01 to 980.00 64.00 54.00 118.00
From 980.01 to 1,000.00 65.00 55.00 120.00
From 1,000.01 to 1,020.00 67.00 57.00 124.00
From 1,020.01 to 1,040.00 68.00 58.00 126.00
From 1,040.01 to 1,060.00 69.00 59.00 128.00
From 1,060.01 to 1,080.00 71.00 60.00 131.00
From 1,080.01 to 1,100.00 72.00 61.00 133.00
From 1,100.01 to 1,120.00 73.00 62.00 135.00
From 1,120.01 to 1,140.00 75.00 63.00 138.00
From 1,140.01 to 1,160.00 76.00 64.00 140.00
From 1,160.01 to 1,180.00 77.00 65.00 142.00
From 1,180.01 to 1,200.00 78.00 66.00 144.00
From 1,200.01 to 1,220.00 80.00 68.00 148.00
From 1,220.01 to 1,240.00 81.00 69.00 150.00
From 1,240.01 to 1,260.00 82.00 70.00 152.00
From 1,260.01 to 1,280.00 84.00 71.00 155.00
From 1,280.01 to 1,300.00 85.00 72.00 157.00
From 1,300.01 to 1,320.00 86.00 73.00 159.00
From 1,320.01 to 1,340.00 88.00 74.00 162.00
103
bwpageid::103::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 1,340.01 to 1,360.00 89.00 75.00 164.00
From 1,360.01 to 1,380.00 90.00 76.00 166.00
From 1,380.01 to 1,400.00 91.00 77.00 168.00
From 1,400.01 to 1,420.00 93.00 79.00 172.00
From 1,420.01 to 1,440.00 94.00 80.00 174.00
From 1,440.01 to 1,460.00 95.00 81.00 176.00
From 1,460.01 to 1,480.00 97.00 82.00 179.00
From 1,480.01 to 1,500.00 98.00 83.00 181.00
From 1,500.01 to 1,520.00 99.00 84.00 183.00
From 1,520.01 to 1,540.00 101.00 85.00 186.00
From 1,540.01 to 1,560.00 102.00 86.00 188.00
From 1,560.01 to 1,580.00 103.00 87.00 190.00
From 1,580.01 to 1,600.00 104.00 88.00 192.00
From 1,600.01 to 1,620.00 106.00 90.00 196.00
From 1,620.01 to 1,640.00 107.00 91.00 198.00
From 1,640.01 to 1,660.00 108.00 92.00 200.00
From 1,660.01 to 1,680.00 110.00 93.00 203.00
From 1,680.01 to 1,700.00 111.00 94.00 205.00
From 1,700.01 to 1,720.00 112.00 95.00 207.00
From 1,720.01 to 1,740.00 114.00 96.00 210.00
From 1,740.01 to 1,760.00 115.00 97.00 212.00
From 1,760.01 to 1,780.00 116.00 98.00 214.00
From 1,780.01 to 1,800.00 117.00 99.00 216.00
From 1,800.01 to 1,820.00 119.00 101.00 220.00
From 1,820.01 to 1,840.00 120.00 102.00 222.00
From 1,840.01 to 1,860.00 121.00 103.00 224.00
From 1,860.01 to 1,880.00 123.00 104.00 227.00
From 1,880.01 to 1,900.00 124.00 105.00 229.00
From 1,900.01 to 1,920.00 125.00 106.00 231.00
104
bwpageid::104::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 1,920.01 to 1,940.00 127.00 107.00 234.00
From 1,940.01 to 1,960.00 128.00 108.00 236.00
From 1,960.01 to 1,980.00 129.00 109.00 238.00
From 1,980.01 to 2,000.00 130.00 110.00 240.00
From 2,000.01 to 2,020.00 132.00 112.00 244.00
From 2,020.01 to 2,040.00 133.00 113.00 246.00
From 2,040.01 to 2,060.00 134.00 114.00 248.00
From 2,060.01 to 2,080.00 136.00 115.00 251.00
From 2,080.01 to 2,100.00 137.00 116.00 253.00
From 2,100.01 to 2,120.00 138.00 117.00 255.00
From 2,120.01 to 2,140.00 140.00 118.00 258.00
From 2,140.01 to 2,160.00 141.00 119.00 260.00
From 2,160.01 to 2,180.00 142.00 120.00 262.00
From 2,180.01 to 2,200.00 143.00 121.00 264.00
From 2,200.01 to 2,220.00 145.00 123.00 268.00
From 2,220.01 to 2,240.00 146.00 124.00 270.00
From 2,240.01 to 2,260.00 147.00 125.00 272.00
From 2,260.01 to 2,280.00 149.00 126.00 275.00
From 2,280.01 to 2,300.00 150.00 127.00 277.00
From 2,300.01 to 2,320.00 151.00 128.00 279.00
From 2,320.01 to 2,340.00 153.00 129.00 282.00
From 2,340.01 to 2,360.00 154.00 130.00 284.00
From 2,360.01 to 2,380.00 155.00 131.00 286.00
From 2,380.01 to 2,400.00 156.00 132.00 288.00
From 2,400.01 to 2,420.00 158.00 134.00 292.00
From 2,420.01 to 2,440.00 159.00 135.00 294.00
From 2,440.01 to 2,460.00 160.00 136.00 296.00
From 2,460.01 to 2,480.00 162.00 137.00 299.00
From 2,480.01 to 2,500.00 163.00 138.00 301.00
105
bwpageid::105::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 2,500.01 to 2,520.00 164.00 139.00 303.00
From 2,520.01 to 2,540.00 166.00 140.00 306.00
From 2,540.01 to 2,560.00 167.00 141.00 308.00
From 2,560.01 to 2,580.00 168.00 142.00 310.00
From 2,580.01 to 2,600.00 169.00 143.00 312.00
From 2,600.01 to 2,620.00 171.00 145.00 316.00
From 2,620.01 to 2,640.00 172.00 146.00 318.00
From 2,640.01 to 2,660.00 173.00 147.00 320.00
From 2,660.01 to 2,680.00 175.00 148.00 323.00
From 2,680.01 to 2,700.00 176.00 149.00 325.00
From 2,700.01 to 2,720.00 177.00 150.00 327.00
From 2,720.01 to 2,740.00 179.00 151.00 330.00
From 2,740.01 to 2,760.00 180.00 152.00 332.00
From 2,760.01 to 2,780.00 181.00 153.00 334.00
From 2,780.01 to 2,800.00 182.00 154.00 336.00
From 2,800.01 to 2,820.00 184.00 156.00 340.00
From 2,820.01 to 2,840.00 185.00 157.00 342.00
From 2,840.01 to 2,860.00 186.00 158.00 344.00
From 2,860.01 to 2,880.00 188.00 159.00 347.00
From 2,880.01 to 2,900.00 189.00 160.00 349.00
From 2,900.01 to 2,920.00 190.00 161.00 351.00
From 2,920.01 to 2,940.00 192.00 162.00 354.00
From 2,940.01 to 2,960.00 193.00 163.00 356.00
From 2,960.01 to 2,980.00 194.00 164.00 358.00
From 2,980.01 to 3,000.00 195.00 165.00 360.00
From 3,000.01 to 3,020.00 197.00 167.00 364.00
From 3,020.01 to 3,040.00 198.00 168.00 366.00
From 3,040.01 to 3,060.00 199.00 169.00 368.00
From 3,060.01 to 3,080.00 201.00 170.00 371.00
106
bwpageid::106::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 3,080.01 to 3,100.00 202.00 171.00 373.00
From 3,100.01 to 3,120.00 203.00 172.00 375.00
From 3,120.01 to 3,140.00 205.00 173.00 378.00
From 3,140.01 to 3,160.00 206.00 174.00 380.00
From 3,160.01 to 3,180.00 207.00 175.00 382.00
From 3,180.01 to 3,200.00 208.00 176.00 384.00
From 3,200.01 to 3,220.00 210.00 178.00 388.00
From 3,220.01 to 3,240.00 211.00 179.00 390.00
From 3,240.01 to 3,260.00 212.00 180.00 392.00
From 3,260.01 to 3,280.00 214.00 181.00 395.00
From 3,280.01 to 3,300.00 215.00 182.00 397.00
From 3,300.01 to 3,320.00 216.00 183.00 399.00
From 3,320.01 to 3,340.00 218.00 184.00 402.00
From 3,340.01 to 3,360.00 219.00 185.00 404.00
From 3,360.01 to 3,380.00 220.00 186.00 406.00
From 3,380.01 to 3,400.00 221.00 187.00 408.00
From 3,400.01 to 3,420.00 223.00 189.00 412.00
From 3,420.01 to 3,440.00 224.00 190.00 414.00
From 3,440.01 to 3,460.00 225.00 191.00 416.00
From 3,460.01 to 3,480.00 227.00 192.00 419.00
From 3,480.01 to 3,500.00 228.00 193.00 421.00
From 3,500.01 to 3,520.00 229.00 194.00 423.00
From 3,520.01 to 3,540.00 231.00 195.00 426.00
From 3,540.01 to 3,560.00 232.00 196.00 428.00
From 3,560.01 to 3,580.00 233.00 197.00 430.00
From 3,580.01 to 3,600.00 234.00 198.00 432.00
From 3,600.01 to 3,620.00 236.00 200.00 436.00
From 3,620.01 to 3,640.00 237.00 201.00 438.00
From 3,640.01 to 3,660.00 238.00 202.00 440.00
107
bwpageid::107::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 3,660.01 to 3,680.00 240.00 203.00 443.00
From 3,680.01 to 3,700.00 241.00 204.00 445.00
From 3,700.01 to 3,720.00 242.00 205.00 447.00
From 3,720.01 to 3,740.00 244.00 206.00 450.00
From 3,740.01 to 3,760.00 245.00 207.00 452.00
From 3,760.01 to 3,780.00 246.00 208.00 454.00
From 3,780.01 to 3,800.00 247.00 209.00 456.00
From 3,800.01 to 3,820.00 249.00 211.00 460.00
From 3,820.01 to 3,840.00 250.00 212.00 462.00
From 3,840.01 to 3,860.00 251.00 213.00 464.00
From 3,860.01 to 3,880.00 253.00 214.00 467.00
From 3,880.01 to 3,900.00 254.00 215.00 469.00
From 3,900.01 to 3,920.00 255.00 216.00 471.00
From 3,920.01 to 3,940.00 257.00 217.00 474.00
From 3,940.01 to 3,960.00 258.00 218.00 476.00
From 3,960.01 to 3,980.00 259.00 219.00 478.00
From 3,980.01 to 4,000.00 260.00 220.00 480.00
From 4,000.01 to 4,020.00 262.00 222.00 484.00
From 4,020.01 to 4,040.00 263.00 223.00 486.00
From 4,040.01 to 4,060.00 264.00 224.00 488.00
From 4,060.01 to 4,080.00 266.00 225.00 491.00
From 4,080.01 to 4,100.00 267.00 226.00 493.00
From 4,100.01 to 4,120.00 268.00 227.00 495.00
From 4,120.01 to 4,140.00 270.00 228.00 498.00
From 4,140.01 to 4,160.00 271.00 229.00 500.00
From 4,160.01 to 4,180.00 272.00 230.00 502.00
From 4,180.01 to 4,200.00 273.00 231.00 504.00
From 4,200.01 to 4,220.00 275.00 233.00 508.00
From 4,220.01 to 4,240.00 276.00 234.00 510.00
108
bwpageid::108::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 4,240.01 to 4,260.00 277.00 235.00 512.00
From 4,260.01 to 4,280.00 279.00 236.00 515.00
From 4,280.01 to 4,300.00 280.00 237.00 517.00
From 4,300.01 to 4,320.00 281.00 238.00 519.00
From 4,320.01 to 4,340.00 283.00 239.00 522.00
From 4,340.01 to 4,360.00 284.00 240.00 524.00
From 4,360.01 to 4,380.00 285.00 241.00 526.00
From 4,380.01 to 4,400.00 286.00 242.00 528.00
From 4,400.01 to 4,420.00 288.00 244.00 532.00
From 4,420.01 to 4,440.00 289.00 245.00 534.00
From 4,440.01 to 4,460.00 290.00 246.00 536.00
From 4,460.01 to 4,480.00 292.00 247.00 539.00
From 4,480.01 to 4,500.00 293.00 248.00 541.00
From 4,500.01 to 4,520.00 294.00 249.00 543.00
From 4,520.01 to 4,540.00 296.00 250.00 546.00
From 4,540.01 to 4,560.00 297.00 251.00 548.00
From 4,560.01 to 4,580.00 298.00 252.00 550.00
From 4,580.01 to 4,600.00 299.00 253.00 552.00
From 4,600.01 to 4,620.00 301.00 255.00 556.00
From 4,620.01 to 4,640.00 302.00 256.00 558.00
From 4,640.01 to 4,660.00 303.00 257.00 560.00
From 4,660.01 to 4,680.00 305.00 258.00 563.00
From 4,680.01 to 4,700.00 306.00 259.00 565.00
From 4,700.01 to 4,720.00 307.00 260.00 567.00
From 4,720.01 to 4,740.00 309.00 261.00 570.00
From 4,740.01 to 4,760.00 310.00 262.00 572.00
From 4,760.01 to 4,780.00 311.00 263.00 574.00
From 4,780.01 to 4,800.00 312.00 264.00 576.00
From 4,800.01 to 4,820.00 314.00 266.00 580.00
109
bwpageid::109::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 4,820.01 to 4,840.00 315.00 267.00 582.00
From 4,840.01 to 4,860.00 316.00 268.00 584.00
From 4,860.01 to 4,880.00 318.00 269.00 587.00
From 4,880.01 to 4,900.00 319.00 270.00 589.00
From 4,900.01 to 4,920.00 320.00 271.00 591.00
From 4,920.01 to 4,940.00 322.00 272.00 594.00
From 4,940.01 to 4,960.00 323.00 273.00 596.00
From 4,960.01 to 4,980.00 324.00 274.00 598.00
From 4,980.01 to 5,000.00 325.00 275.00 600.00
(Note: Where the employer pays bonus to an employee who receives
monthly wages of RM5,000.00 and below, and upon receiving the said
bonus renders the wages received for that month to exceed RM5,000.00,
the employer’s contribution shall be calculated at the rate of 6.5% of the
amount of wages for the month. The total contribution which includes
cents shall be rounded to the next ringgit.)
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 5,000.01 to 5,100.00 306.00 281.00 587.00
From 5,100.01 to 5,200.00 312.00 286.00 598.00
From 5,200.01 to 5,300.00 318.00 292.00 610.00
From 5,300.01 to 5,400.00 324.00 297.00 621.00
110
bwpageid::110::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 5,400.01 to 5,500.00 330.00 303.00 633.00
From 5,500.01 to 5,600.00 336.00 308.00 644.00
From 5,600.01 to 5,700.00 342.00 314.00 656.00
From 5,700.01 to 5,800.00 348.00 319.00 667.00
From 5,800.01 to 5,900.00 354.00 325.00 679.00
From 5,900.01 to 6,000.00 360.00 330.00 690.00
From 6,000.01 to 6,100.00 366.00 336.00 702.00
From 6,100.01 to 6,200.00 372.00 341.00 713.00
From 6,200.01 to 6,300.00 378.00 347.00 725.00
From 6,300.01 to 6,400.00 384.00 352.00 736.00
From 6,400.01 to 6,500.00 390.00 358.00 748.00
From 6,500.01 to 6,600.00 396.00 363.00 759.00
From 6,600.01 to 6,700.00 402.00 369.00 771.00
From 6,700.01 to 6,800.00 408.00 374.00 782.00
From 6,800.01 to 6,900.00 414.00 380.00 794.00
From 6,900.01 to 7,000.00 420.00 385.00 805.00
From 7,000.01 to 7,100.00 426.00 391.00 817.00
From 7,100.01 to 7,200.00 432.00 396.00 828.00
From 7,200.01 to 7,300.00 438.00 402.00 840.00
From 7,300.01 to 7,400.00 444.00 407.00 851.00
From 7,400.01 to 7,500.00 450.00 413.00 863.00
From 7,500.01 to 7,600.00 456.00 418.00 874.00
From 7,600.01 to 7,700.00 462.00 424.00 886.00
From 7,700.01 to 7,800.00 468.00 429.00 897.00
From 7,800.01 to 7,900.00 474.00 435.00 909.00
From 7,900.01 to 8,000.00 480.00 440.00 920.00
From 8,000.01 to 8,100.00 486.00 446.00 932.00
From 8,100.01 to 8,200.00 492.00 451.00 943.00
From 8,200.01 to 8,300.00 498.00 457.00 955.00
From 8,300.01 to 8,400.00 504.00 462.00 966.00
From 8,400.01 to 8,500.00 510.00 468.00 978.00
111
bwpageid::111::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 8,500.01 to 8,600.00 516.00 473.00 989.00
From 8,600.01 to 8,700.00 522.00 479.00 1,001.00
From 8,700.01 to 8,800.00 528.00 484.00 1,012.00
From 8,800.01 to 8,900.00 534.00 490.00 1,024.00
From 8,900.01 to 9,000.00 540.00 495.00 1,035.00
From 9,000.01 to 9,100.00 546.00 501.00 1,047.00
From 9,100.01 to 9,200.00 552.00 506.00 1,058.00
From 9,200.01 to 9,300.00 558.00 512.00 1,070.00
From 9,300.01 to 9,400.00 564.00 517.00 1,081.00
From 9,400.01 to 9,500.00 570.00 523.00 1,093.00
From 9,500.01 to 9,600.00 576.00 528.00 1,104.00
From 9,600.01 to 9,700.00 582.00 534.00 1,116.00
From 9,700.01 to 9,800.00 588.00 539.00 1,127.00
From 9,800.01 to 9,900.00 594.00 545.00 1,139.00
From 9,900.01 to 10,000.00 600.00 550.00 1,150.00
From 10,000.01 to 10,100.00 606.00 556.00 1,162.00
From 10,100.01 to 10,200.00 612.00 561.00 1,173.00
From 10,200.01 to 10,300.00 618.00 567.00 1,185.00
From 10,300.01 to 10,400.00 624.00 572.00 1,196.00
From 10,400.01 to 10,500.00 630.00 578.00 1,208.00
From 10,500.01 to 10,600.00 636.00 583.00 1,219.00
From 10,600.01 to 10,700.00 642.00 589.00 1,231.00
From 10,700.01 to 10,800.00 648.00 594.00 1,242.00
From 10,800.01 to 10,900.00 654.00 600.00 1,254.00
From 10,900.01 to 11,000.00 660.00 605.00 1,265.00
From 11,000.01 to 11,100.00 666.00 611.00 1,277.00
From 11,100.01 to 11,200.00 672.00 616.00 1,288.00
From 11,200.01 to 11,300.00 678.00 622.00 1,300.00
From 11,300.01 to 11,400.00 684.00 627.00 1,311.00
From 11,400.01 to 11,500.00 690.00 633.00 1,323.00
From 11,500.01 to 11,600.00 696.00 638.00 1,334.00
112
bwpageid::112::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 11,600.01 to 11,700.00 702.00 644.00 1,346.00
From 11,700.01 to 11,800.00 708.00 649.00 1,357.00
From 11,800.01 to 11,900.00 714.00 655.00 1,369.00
From 11,900.01 to 12,000.00 720.00 660.00 1,380.00
From 12,000.01 to 12,100.00 726.00 666.00 1,392.00
From 12,100.01 to 12,200.00 732.00 671.00 1,403.00
From 12,200.01 to 12,300.00 738.00 677.00 1,415.00
From 12,300.01 to 12,400.00 744.00 682.00 1,426.00
From 12,400.01 to 12,500.00 750.00 688.00 1,438.00
From 12,500.01 to 12,600.00 756.00 693.00 1,449.00
From 12,600.01 to 12,700.00 762.00 699.00 1,461.00
From 12,700.01 to 12,800.00 768.00 704.00 1,472.00
From 12,800.01 to 12,900.00 774.00 710.00 1,484.00
From 12,900.01 to 13,000.00 780.00 715.00 1,495.00
From 13,000.01 to 13,100.00 786.00 721.00 1,507.00
From 13,100.01 to 13,200.00 792.00 726.00 1,518.00
From 13,200.01 to 13,300.00 798.00 732.00 1,530.00
From 13,300.01 to 13,400.00 804.00 737.00 1,541.00
From 13,400.01 to 13,500.00 810.00 743.00 1,553.00
From 13,500.01 to 13,600.00 816.00 748.00 1,564.00
From 13,600.01 to 13,700.00 822.00 754.00 1,576.00
From 13,700.01 to 13,800.00 828.00 759.00 1,587.00
From 13,800.01 to 13,900.00 834.00 765.00 1,599.00
From 13,900.01 to 14,000.00 840.00 770.00 1,610.00
From 14,000.01 to 14,100.00 846.00 776.00 1,622.00
From 14,100.01 to 14,200.00 852.00 781.00 1,633.00
From 14,200.01 to 14,300.00 858.00 787.00 1,645.00
From 14,300.01 to 14,400.00 864.00 792.00 1,656.00
From 14,400.01 to 14,500.00 870.00 798.00 1,668.00
From 14,500.01 to 14,600.00 876.00 803.00 1,679.00
From 14,600.01 to 14,700.00 882.00 809.00 1,691.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 14,700.01 to 14,800.00 888.00 814.00 1,702.00
From 14,800.01 to 14,900.00 894.00 820.00 1,714.00
From 14,900.01 to 15,000.00 900.00 825.00 1,725.00
From 15,000.01 to 15,100.00 906.00 831.00 1,737.00
From 15,100.01 to 15,200.00 912.00 836.00 1,748.00
From 15,200.01 to 15,300.00 918.00 842.00 1,760.00
From 15,300.01 to 15,400.00 924.00 847.00 1,771.00
From 15,400.01 to 15,500.00 930.00 853.00 1,783.00
From 15,500.01 to 15,600.00 936.00 858.00 1,794.00
From 15,600.01 to 15,700.00 942.00 864.00 1,806.00
From 15,700.01 to 15,800.00 948.00 869.00 1,817.00
From 15,800.01 to 15,900.00 954.00 875.00 1,829.00
From 15,900.01 to 16,000.00 960.00 880.00 1,840.00
From 16,000.01 to 16,100.00 966.00 886.00 1,852.00
From 16,100.01 to 16,200.00 972.00 891.00 1,863.00
From 16,200.01 to 16,300.00 978.00 897.00 1,875.00
From 16,300.01 to 16,400.00 984.00 902.00 1,886.00
From 16,400.01 to 16,500.00 990.00 908.00 1,898.00
From 16,500.01 to 16,600.00 996.00 913.00 1,909.00
From 16,600.01 to 16,700.00 1,002.00 919.00 1,921.00
From 16,700.01 to 16,800.00 1,008.00 924.00 1,932.00
From 16,800.01 to 16,900.00 1,014.00 930.00 1,944.00
From 16,900.01 to 17,000.00 1,020.00 935.00 1,955.00
From 17,000.01 to 17,100.00 1,026.00 941.00 1,967.00
From 17,100.01 to 17,200.00 1,032.00 946.00 1,978.00
From 17,200.01 to 17,300.00 1,038.00 952.00 1,990.00
From 17,300.01 to 17,400.00 1,044.00 957.00 2,001.00
From 17,400.01 to 17,500.00 1,050.00 963.00 2,013.00
From 17,500.01 to 17,600.00 1,056.00 968.00 2,024.00
From 17,600.01 to 17,700.00 1,062.00 974.00 2,036.00
From 17,700.01 to 17,800.00 1,068.00 979.00 2,047.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 17,800.01 to 17,900.00 1,074.00 985.00 2,059.00
From 17,900.01 to 18,000.00 1,080.00 990.00 2,070.00
From 18,000.01 to 18,100.00 1,086.00 996.00 2,082.00
From 18,100.01 to 18,200.00 1,092.00 1,001.00 2,093.00
From 18,200.01 to 18,300.00 1,098.00 1,007.00 2,105.00
From 18,300.01 to 18,400.00 1,104.00 1,012.00 2,116.00
From 18,400.01 to 18,500.00 1,110.00 1,018.00 2,128.00
From 18,500.01 to 18,600.00 1,116.00 1,023.00 2,139.00
From 18,600.01 to 18,700.00 1,122.00 1,029.00 2,151.00
From 18,700.01 to 18,800.00 1,128.00 1,034.00 2,162.00
From 18,800.01 to 18,900.00 1,134.00 1,040.00 2,174.00
From 18,900.01 to 19,000.00 1,140.00 1,045.00 2,185.00
From 19,000.01 to 19,100.00 1,146.00 1,051.00 2,197.00
From 19,100.01 to 19,200.00 1,152.00 1,056.00 2,208.00
From 19,200.01 to 19,300.00 1,158.00 1,062.00 2,220.00
From 19,300.01 to 19,400.00 1,164.00 1,067.00 2,231.00
From 19,400.01 to 19,500.00 1,170.00 1,073.00 2,243.00
From 19,500.01 to 19,600.00 1,176.00 1,078.00 2,254.00
From 19,600.01 to 19,700.00 1,182.00 1,084.00 2,266.00
From 19,700.01 to 19,800.00 1,188.00 1,089.00 2,277.00
From 19,800.01 to 19,900.00 1,194.00 1,095.00 2,289.00
From 19,900.01 to 20,000.00 1,200.00 1,100.00 2,300.00
contribution by the employee shall be calculated at the rate of 5.5% of
the amount of wages for the month, and the contribution by the
employer shall be calculated at the rate of 6% of the amount of wages
for the month. The total contribution which includes cents shall be
rounded to the next ringgit.
2. The Board may prescribe any limit on the amount of wages and
contributions for the purpose of determining any amount of contribution
to be paid on the wages for the month by each employer for each
employee.
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3. For the purposes of subsection 43(3), the amount of contribution for
the month is limited to any limit on the total contribution as prescribed
by the Board.
PART D
1. The rate of monthly contributions specified in this Part shall apply to
the following employees who have attained the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to contribute
on or after 1 August 1998;
(b) employees who are not Malaysian citizens and have elected to contribute
under paragraph 3 of the First Schedule on or after 1 August 1998; and
(c) employees who are not Malaysian citizens and have elected to contribute
under paragraph 6 of the First Schedule on or after 1 August 2001.
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 10.01 to 20.00 5.00 2.00 7.00
From 20.01 to 40.00 5.00 3.00 8.00
From 40.01 to 60.00 5.00 4.00 9.00
From 60.01 to 80.00 5.00 5.00 10.00
From 80.01 to 100.00 5.00 6.00 11.00
From 100.01 to 120.00 5.00 7.00 12.00
From 120.01 to 140.00 5.00 8.00 13.00
From 140.01 to 160.00 5.00 9.00 14.00
From 160.01 to 180.00 5.00 10.00 15.00
From 180.01 to 200.00 5.00 11.00 16.00
From 200.01 to 220.00 5.00 13.00 18.00
From 220.01 to 240.00 5.00 14.00 19.00
From 240.01 to 260.00 5.00 15.00 20.00
From 260.01 to 280.00 5.00 16.00 21.00
From 280.01 to 300.00 5.00 17.00 22.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 300.01 to 320.00 5.00 18.00 23.00
From 320.01 to 340.00 5.00 19.00 24.00
From 340.01 to 360.00 5.00 20.00 25.00
From 360.01 to 380.00 5.00 21.00 26.00
From 380.01 to 400.00 5.00 22.00 27.00
From 400.01 to 420.00 5.00 24.00 29.00
From 420.01 to 440.00 5.00 25.00 30.00
From 440.01 to 460.00 5.00 26.00 31.00
From 460.01 to 480.00 5.00 27.00 32.00
From 480.01 to 500.00 5.00 28.00 33.00
From 500.01 to 520.00 5.00 29.00 34.00
From 520.01 to 540.00 5.00 30.00 35.00
From 540.01 to 560.00 5.00 31.00 36.00
From 560.01 to 580.00 5.00 32.00 37.00
From 580.01 to 600.00 5.00 33.00 38.00
From 600.01 to 620.00 5.00 35.00 40.00
From 620.01 to 640.00 5.00 36.00 41.00
From 640.01 to 660.00 5.00 37.00 42.00
From 660.01 to 680.00 5.00 38.00 43.00
From 680.01 to 700.00 5.00 39.00 44.00
From 700.01 to 720.00 5.00 40.00 45.00
From 720.01 to 740.00 5.00 41.00 46.00
From 740.01 to 760.00 5.00 42.00 47.00
From 760.01 to 780.00 5.00 43.00 48.00
From 780.01 to 800.00 5.00 44.00 49.00
From 800.01 to 820.00 5.00 46.00 51.00
From 820.01 to 840.00 5.00 47.00 52.00
From 840.01 to 860.00 5.00 48.00 53.00
From 860.01 to 880.00 5.00 49.00 54.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 880.01 to 900.00 5.00 50.00 55.00
From 900.01 to 920.00 5.00 51.00 56.00
From 920.01 to 940.00 5.00 52.00 57.00
From 940.01 to 960.00 5.00 53.00 58.00
From 960.01 to 980.00 5.00 54.00 59.00
From 980.01 to 1,000.00 5.00 55.00 60.00
From 1,000.01 to 1,020.00 5.00 57.00 62.00
From 1,020.01 to 1,040.00 5.00 58.00 63.00
From 1,040.01 to 1,060.00 5.00 59.00 64.00
From 1,060.01 to 1,080.00 5.00 60.00 65.00
From 1,080.01 to 1,100.00 5.00 61.00 66.00
From 1,100.01 to 1,120.00 5.00 62.00 67.00
From 1,120.01 to 1,140.00 5.00 63.00 68.00
From 1,140.01 to 1,160.00 5.00 64.00 69.00
From 1,160.01 to 1,180.00 5.00 65.00 70.00
From 1,180.01 to 1,200.00 5.00 66.00 71.00
From 1,200.01 to 1,220.00 5.00 68.00 73.00
From 1,220.01 to 1,240.00 5.00 69.00 74.00
From 1,240.01 to 1,260.00 5.00 70.00 75.00
From 1,260.01 to 1,280.00 5.00 71.00 76.00
From 1,280.01 to 1,300.00 5.00 72.00 77.00
From 1,300.01 to 1,320.00 5.00 73.00 78.00
From 1,320.01 to 1,340.00 5.00 74.00 79.00
From 1,340.01 to 1,360.00 5.00 75.00 80.00
From 1,360.01 to 1,380.00 5.00 76.00 81.00
From 1,380.01 to 1,400.00 5.00 77.00 82.00
From 1,400.01 to 1,420.00 5.00 79.00 84.00
From 1,420.01 to 1,440.00 5.00 80.00 85.00
From 1,440.01 to 1,460.00 5.00 81.00 86.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 1,460.01 to 1,480.00 5.00 82.00 87.00
From 1,480.01 to 1,500.00 5.00 83.00 88.00
From 1,500.01 to 1,520.00 5.00 84.00 89.00
From 1,520.01 to 1,540.00 5.00 85.00 90.00
From 1,540.01 to 1,560.00 5.00 86.00 91.00
From 1,560.01 to 1,580.00 5.00 87.00 92.00
From 1,580.01 to 1,600.00 5.00 88.00 93.00
From 1,600.01 to 1,620.00 5.00 90.00 95.00
From 1,620.01 to 1,640.00 5.00 91.00 96.00
From 1,640.01 to 1,660.00 5.00 92.00 97.00
From 1,660.01 to 1,680.00 5.00 93.00 98.00
From 1,680.01 to 1,700.00 5.00 94.00 99.00
From 1,700.01 to 1,720.00 5.00 95.00 100.00
From 1,720.01 to 1,740.00 5.00 96.00 101.00
From 1,740.01 to 1,760.00 5.00 97.00 102.00
From 1,760.01 to 1,780.00 5.00 98.00 103.00
From 1,780.01 to 1,800.00 5.00 99.00 104.00
From 1,800.01 to 1,820.00 5.00 101.00 106.00
From 1,820.01 to 1,840.00 5.00 102.00 107.00
From 1,840.01 to 1,860.00 5.00 103.00 108.00
From 1,860.01 to 1,880.00 5.00 104.00 109.00
From 1,880.01 to 1,900.00 5.00 105.00 110.00
From 1,900.01 to 1,920.00 5.00 106.00 111.00
From 1,920.01 to 1,940.00 5.00 107.00 112.00
From 1,940.01 to 1,960.00 5.00 108.00 113.00
From 1,960.01 to 1,980.00 5.00 109.00 114.00
From 1,980.01 to 2,000.00 5.00 110.00 115.00
From 2,000.01 to 2,020.00 5.00 112.00 117.00
From 2,020.01 to 2,040.00 5.00 113.00 118.00
119
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 2,040.01 to 2,060.00 5.00 114.00 119.00
From 2,060.01 to 2,080.00 5.00 115.00 120.00
From 2,080.01 to 2,100.00 5.00 116.00 121.00
From 2,100.01 to 2,120.00 5.00 117.00 122.00
From 2,120.01 to 2,140.00 5.00 118.00 123.00
From 2,140.01 to 2,160.00 5.00 119.00 124.00
From 2,160.01 to 2,180.00 5.00 120.00 125.00
From 2,180.01 to 2,200.00 5.00 121.00 126.00
From 2,200.01 to 2,220.00 5.00 123.00 128.00
From 2,220.01 to 2,240.00 5.00 124.00 129.00
From 2,240.01 to 2,260.00 5.00 125.00 130.00
From 2,260.01 to 2,280.00 5.00 126.00 131.00
From 2,280.01 to 2,300.00 5.00 127.00 132.00
From 2,300.01 to 2,320.00 5.00 128.00 133.00
From 2,320.01 to 2,340.00 5.00 129.00 134.00
From 2,340.01 to 2,360.00 5.00 130.00 135.00
From 2,360.01 to 2,380.00 5.00 131.00 136.00
From 2,380.01 to 2,400.00 5.00 132.00 137.00
From 2,400.01 to 2,420.00 5.00 134.00 139.00
From 2,420.01 to 2,440.00 5.00 135.00 140.00
From 2,440.01 to 2,460.00 5.00 136.00 141.00
From 2,460.01 to 2,480.00 5.00 137.00 142.00
From 2,480.01 to 2,500.00 5.00 138.00 143.00
From 2,500.01 to 2,520.00 5.00 139.00 144.00
From 2,520.01 to 2,540.00 5.00 140.00 145.00
From 2,540.01 to 2,560.00 5.00 141.00 146.00
From 2,560.01 to 2,580.00 5.00 142.00 147.00
From 2,580.01 to 2,600.00 5.00 143.00 148.00
From 2,600.01 to 2,620.00 5.00 145.00 150.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 2,620.01 to 2,640.00 5.00 146.00 151.00
From 2,640.01 to 2,660.00 5.00 147.00 152.00
From 2,660.01 to 2,680.00 5.00 148.00 153.00
From 2,680.01 to 2,700.00 5.00 149.00 154.00
From 2,700.01 to 2,720.00 5.00 150.00 155.00
From 2,720.01 to 2,740.00 5.00 151.00 156.00
From 2,740.01 to 2,760.00 5.00 152.00 157.00
From 2,760.01 to 2,780.00 5.00 153.00 158.00
From 2,780.01 to 2,800.00 5.00 154.00 159.00
From 2,800.01 to 2,820.00 5.00 156.00 161.00
From 2,820.01 to 2,840.00 5.00 157.00 162.00
From 2,840.01 to 2,860.00 5.00 158.00 163.00
From 2,860.01 to 2,880.00 5.00 159.00 164.00
From 2,880.01 to 2,900.00 5.00 160.00 165.00
From 2,900.01 to 2,920.00 5.00 161.00 166.00
From 2,920.01 to 2,940.00 5.00 162.00 167.00
From 2,940.01 to 2,960.00 5.00 163.00 168.00
From 2,960.01 to 2,980.00 5.00 164.00 169.00
From 2,980.01 to 3,000.00 5.00 165.00 170.00
From 3,000.01 to 3,020.00 5.00 167.00 172.00
From 3,020.01 to 3,040.00 5.00 168.00 173.00
From 3,040.01 to 3,060.00 5.00 169.00 174.00
From 3,060.01 to 3,080.00 5.00 170.00 175.00
From 3,080.01 to 3,100.00 5.00 171.00 176.00
From 3,100.01 to 3,120.00 5.00 172.00 177.00
From 3,120.01 to 3,140.00 5.00 173.00 178.00
From 3,140.01 to 3,160.00 5.00 174.00 179.00
From 3,160.01 to 3,180.00 5.00 175.00 180.00
From 3,180.01 to 3,200.00 5.00 176.00 181.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 3,200.01 to 3,220.00 5.00 178.00 183.00
From 3,220.01 to 3,240.00 5.00 179.00 184.00
From 3,240.01 to 3,260.00 5.00 180.00 185.00
From 3,260.01 to 3,280.00 5.00 181.00 186.00
From 3,280.01 to 3,300.00 5.00 182.00 187.00
From 3,300.01 to 3,320.00 5.00 183.00 188.00
From 3,320.01 to 3,340.00 5.00 184.00 189.00
From 3,340.01 to 3,360.00 5.00 185.00 190.00
From 3,360.01 to 3,380.00 5.00 186.00 191.00
From 3,380.01 to 3,400.00 5.00 187.00 192.00
From 3,400.01 to 3,420.00 5.00 189.00 194.00
From 3,420.01 to 3,440.00 5.00 190.00 195.00
From 3,440.01 to 3,460.00 5.00 191.00 196.00
From 3,460.01 to 3,480.00 5.00 192.00 197.00
From 3,480.01 to 3,500.00 5.00 193.00 198.00
From 3,500.01 to 3,520.00 5.00 194.00 199.00
From 3,520.01 to 3,540.00 5.00 195.00 200.00
From 3,540.01 to 3,560.00 5.00 196.00 201.00
From 3,560.01 to 3,580.00 5.00 197.00 202.00
From 3,580.01 to 3,600.00 5.00 198.00 203.00
From 3,600.01 to 3,620.00 5.00 200.00 205.00
From 3,620.01 to 3,640.00 5.00 201.00 206.00
From 3,640.01 to 3,660.00 5.00 202.00 207.00
From 3,660.01 to 3,680.00 5.00 203.00 208.00
From 3,680.01 to 3,700.00 5.00 204.00 209.00
From 3,700.01 to 3,720.00 5.00 205.00 210.00
From 3,720.01 to 3,740.00 5.00 206.00 211.00
From 3,740.01 to 3,760.00 5.00 207.00 212.00
From 3,760.01 to 3,780.00 5.00 208.00 213.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 3,780.01 to 3,800.00 5.00 209.00 214.00
From 3,800.01 to 3,820.00 5.00 211.00 216.00
From 3,820.01 to 3,840.00 5.00 212.00 217.00
From 3,840.01 to 3,860.00 5.00 213.00 218.00
From 3,860.01 to 3,880.00 5.00 214.00 219.00
From 3,880.01 to 3,900.00 5.00 215.00 220.00
From 3,900.01 to 3,920.00 5.00 216.00 221.00
From 3,920.01 to 3,940.00 5.00 217.00 222.00
From 3,940.01 to 3,960.00 5.00 218.00 223.00
From 3,960.01 to 3,980.00 5.00 219.00 224.00
From 3,980.01 to 4,000.00 5.00 220.00 225.00
From 4,000.01 to 4,020.00 5.00 222.00 227.00
From 4,020.01 to 4,040.00 5.00 223.00 228.00
From 4,040.01 to 4,060.00 5.00 224.00 229.00
From 4,060.01 to 4,080.00 5.00 225.00 230.00
From 4,080.01 to 4,100.00 5.00 226.00 231.00
From 4,100.01 to 4,120.00 5.00 227.00 232.00
From 4,120.01 to 4,140.00 5.00 228.00 233.00
From 4,140.01 to 4,160.00 5.00 229.00 234.00
From 4,160.01 to 4,180.00 5.00 230.00 235.00
From 4,180.01 to 4,200.00 5.00 231.00 236.00
From 4,200.01 to 4,220.00 5.00 233.00 238.00
From 4,220.01 to 4,240.00 5.00 234.00 239.00
From 4,240.01 to 4,260.00 5.00 235.00 240.00
From 4,260.01 to 4,280.00 5.00 236.00 241.00
From 4,280.01 to 4,300.00 5.00 237.00 242.00
From 4,300.01 to 4,320.00 5.00 238.00 243.00
From 4,320.01 to 4,340.00 5.00 239.00 244.00
From 4,340.01 to 4,360.00 5.00 240.00 245.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 4,360.01 to 4,380.00 5.00 241.00 246.00
From 4,380.01 to 4,400.00 5.00 242.00 247.00
From 4,400.01 to 4,420.00 5.00 244.00 249.00
From 4,420.01 to 4,440.00 5.00 245.00 250.00
From 4,440.01 to 4,460.00 5.00 246.00 251.00
From 4,460.01 to 4,480.00 5.00 247.00 252.00
From 4,480.01 to 4,500.00 5.00 248.00 253.00
From 4,500.01 to 4,520.00 5.00 249.00 254.00
From 4,520.01 to 4,540.00 5.00 250.00 255.00
From 4,540.01 to 4,560.00 5.00 251.00 256.00
From 4,560.01 to 4,580.00 5.00 252.00 257.00
From 4,580.01 to 4,600.00 5.00 253.00 258.00
From 4,600.01 to 4,620.00 5.00 255.00 260.00
From 4,620.01 to 4,640.00 5.00 256.00 261.00
From 4,640.01 to 4,660.00 5.00 257.00 262.00
From 4,660.01 to 4,680.00 5.00 258.00 263.00
From 4,680.01 to 4,700.00 5.00 259.00 264.00
From 4,700.01 to 4,720.00 5.00 260.00 265.00
From 4,720.01 to 4,740.00 5.00 261.00 266.00
From 4,740.01 to 4,760.00 5.00 262.00 267.00
From 4,760.01 to 4,780.00 5.00 263.00 268.00
From 4,780.01 to 4,800.00 5.00 264.00 269.00
From 4,800.01 to 4,820.00 5.00 266.00 271.00
From 4,820.01 to 4,840.00 5.00 267.00 272.00
From 4,840.01 to 4,860.00 5.00 268.00 273.00
From 4,860.01 to 4,880.00 5.00 269.00 274.00
From 4,880.01 to 4,900.00 5.00 270.00 275.00
From 4,900.01 to 4,920.00 5.00 271.00 276.00
From 4,920.01 to 4,940.00 5.00 272.00 277.00
124
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 4,940.01 to 4,960.00 5.00 273.00 278.00
From 4,960.01 to 4,980.00 5.00 274.00 279.00
From 4,980.01 to 5,000.00 5.00 275.00 280.00
From 5,000.01 to 5,100.00 5.00 281.00 286.00
From 5,100.01 to 5,200.00 5.00 286.00 291.00
From 5,200.01 to 5,300.00 5.00 292.00 297.00
From 5,300.01 to 5,400.00 5.00 297.00 302.00
From 5,400.01 to 5,500.00 5.00 303.00 308.00
From 5,500.01 to 5,600.00 5.00 308.00 313.00
From 5,600.01 to 5,700.00 5.00 314.00 319.00
From 5,700.01 to 5,800.00 5.00 319.00 324.00
From 5,800.01 to 5,900.00 5.00 325.00 330.00
From 5,900.01 to 6,000.00 5.00 330.00 335.00
From 6,000.01 to 6,100.00 5.00 336.00 341.00
From 6,100.01 to 6,200.00 5.00 341.00 346.00
From 6,200.01 to 6,300.00 5.00 347.00 352.00
From 6,300.01 to 6,400.00 5.00 352.00 357.00
From 6,400.01 to 6,500.00 5.00 358.00 363.00
From 6,500.01 to 6,600.00 5.00 363.00 368.00
From 6,600.01 to 6,700.00 5.00 369.00 374.00
From 6,700.01 to 6,800.00 5.00 374.00 379.00
From 6,800.01 to 6,900.00 5.00 380.00 385.00
From 6,900.01 to 7,000.00 5.00 385.00 390.00
From 7,000.01 to 7,100.00 5.00 391.00 396.00
From 7,100.01 to 7,200.00 5.00 396.00 401.00
From 7,200.01 to 7,300.00 5.00 402.00 407.00
From 7,300.01 to 7,400.00 5.00 407.00 412.00
From 7,400.01 to 7,500.00 5.00 413.00 418.00
From 7,500.01 to 7,600.00 5.00 418.00 423.00
125
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 7,600.01 to 7,700.00 5.00 424.00 429.00
From 7,700.01 to 7,800.00 5.00 429.00 434.00
From 7,800.01 to 7,900.00 5.00 435.00 440.00
From 7,900.01 to 8,000.00 5.00 440.00 445.00
From 8,000.01 to 8,100.00 5.00 446.00 451.00
From 8,100.01 to 8,200.00 5.00 451.00 456.00
From 8,200.01 to 8,300.00 5.00 457.00 462.00
From 8,300.01 to 8,400.00 5.00 462.00 467.00
From 8,400.01 to 8,500.00 5.00 468.00 473.00
From 8,500.01 to 8,600.00 5.00 473.00 478.00
From 8,600.01 to 8,700.00 5.00 479.00 484.00
From 8,700.01 to 8,800.00 5.00 484.00 489.00
From 8,800.01 to 8,900.00 5.00 490.00 495.00
From 8,900.01 to 9,000.00 5.00 495.00 500.00
From 9,000.01 to 9,100.00 5.00 501.00 506.00
From 9,100.01 to 9,200.00 5.00 506.00 511.00
From 9,200.01 to 9,300.00 5.00 512.00 517.00
From 9,300.01 to 9,400.00 5.00 517.00 522.00
From 9,400.01 to 9,500.00 5.00 523.00 528.00
From 9,500.01 to 9,600.00 5.00 528.00 533.00
From 9,600.01 to 9,700.00 5.00 534.00 539.00
From 9,700.01 to 9,800.00 5.00 539.00 544.00
From 9,800.01 to 9,900.00 5.00 545.00 550.00
From 9,900.01 to 10,000.00 5.00 550.00 555.00
From 10,000.01 to 10,100.00 5.00 556.00 561.00
From 10,100.01 to 10,200.00 5.00 561.00 566.00
From 10,200.01 to 10,300.00 5.00 567.00 572.00
From 10,300.01 to 10,400.00 5.00 572.00 577.00
From 10,400.01 to 10,500.00 5.00 578.00 583.00
126
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 10,500.01 to 10,600.00 5.00 583.00 588.00
From 10,600.01 to 10,700.00 5.00 589.00 594.00
From 10,700.01 to 10,800.00 5.00 594.00 599.00
From 10,800.01 to 10,900.00 5.00 600.00 605.00
From 10,900.01 to 11,000.00 5.00 605.00 610.00
From 11,000.01 to 11,100.00 5.00 611.00 616.00
From 11,100.01 to 11,200.00 5.00 616.00 621.00
From 11,200.01 to 11,300.00 5.00 622.00 627.00
From 11,300.01 to 11,400.00 5.00 627.00 632.00
From 11,400.01 to 11,500.00 5.00 633.00 638.00
From 11,500.01 to 11,600.00 5.00 638.00 643.00
From 11,600.01 to 11,700.00 5.00 644.00 649.00
From 11,700.01 to 11,800.00 5.00 649.00 654.00
From 11,800.01 to 11,900.00 5.00 655.00 660.00
From 11,900.01 to 12,000.00 5.00 660.00 665.00
From 12,000.01 to 12,100.00 5.00 666.00 671.00
From 12,100.01 to 12,200.00 5.00 671.00 676.00
From 12,200.01 to 12,300.00 5.00 677.00 682.00
From 12,300.01 to 12,400.00 5.00 682.00 687.00
From 12,400.01 to 12,500.00 5.00 688.00 693.00
From 12,500.0,1 to 12,600.00 5.00 693.00 698.00
From 12,600.01 to 12,700.00 5.00 699.00 704.00
From 12,700.01 to 12,800.00 5.00 704.00 709.00
From 12,800.01 to 12,900.00 5.00 710.00 715.00
From 12,900.01 to 13,000.00 5.00 715.00 720.00
From 13,000.01 to 13,100.00 5.00 721.00 726.00
From 13,100.01 to 13,200.00 5.00 726.00 731.00
From 13,200.01 to 13,300.00 5.00 732.00 737.00
From 13,300.01 to 13,400.00 5.00 737.00 742.00
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 13,400.01 to 13,500.00 5.00 743.00 748.00
From 13,500.01 to 13,600.00 5.00 748.00 753.00
From 13,600.01 to 13,700.00 5.00 754.00 759.00
From 13,700.01 to 13,800.00 5.00 759.00 764.00
From 13,800.01 to 13,900.00 5.00 765.00 770.00
From 13,900.01 to 14,000.00 5.00 770.00 775.00
From 14,000.01 to 14,100.00 5.00 776.00 781.00
From 14,100.01 to 14,200.00 5.00 781.00 786.00
From 14,200.01 to 14,300.00 5.00 787.00 792.00
From 14,300.01 to 14,400.00 5.00 792.00 797.00
From 14,400.01 to 14,500.00 5.00 798.00 803.00
From 14,500.01 to 14,600.00 5.00 803.00 808.00
From 14,600.01 to 14,700.00 5.00 809.00 814.00
From 14,700.01 to 14,800.00 5.00 814.00 819.00
From 14,800.01 to 14,900.00 5.00 820.00 825.00
From 14,900.01 to 15,000.00 5.00 825.00 830.00
From 15,000.01 to 15,100.00 5.00 831.00 836.00
From 15,100.01 to 15,200.00 5.00 836.00 841.00
From 15,200.01 to 15,300.00 5.00 842.00 847.00
From 15,300.01 to 15,400.00 5.00 847.00 852.00
From 15,400.01 to 15,500.00 5.00 853.00 858.00
From 15,500.01 to 15,600.00 5.00 858.00 863.00
From 15,600.01 to 15,700.00 5.00 864.00 869.00
From 15,700.01 to 15,800.00 5.00 869.00 874.00
From 15,800.01 to 15,900.00 5.00 875.00 880.00
From 15,900.01 to 16,000.00 5.00 880.00 885.00
From 16,000.01 to 16,100.00 5.00 886.00 891.00
From 16,100.01 to 16,200.00 5.00 891.00 896.00
From 16,200.01 to 16,300.00 5.00 897.00 902.00
128
bwpageid::128::
AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 16,300.01 to 16,400.00 5.00 902.00 907.00
From 16,400.01 to 16,500.00 5.00 908.00 913.00
From 16,500.01 to 16,600.00 5.00 913.00 918.00
From 16,600.01 to 16,700.00 5.00 919.00 924.00
From 16,700.01 to 16,800.00 5.00 924.00 929.00
From 16,800.01 to 16,900.00 5.00 930.00 935.00
From 16,900.01 to 17,000.00 5.00 935.00 940.00
From 17,000.01 to 17,100.00 5.00 941.00 946.00
From 17,100.01 to 17,200.00 5.00 946.00 951.00
From 17,200.01 to 17,300.00 5.00 952.00 957.00
From 17,300.01 to 17,400.00 5.00 957.00 962.00
From 17,400.01 to 17,500.00 5.00 963.00 968.00
From 17,500.01 to 17,600.00 5.00 968.00 973.00
From 17,600.01 to 17,700.00 5.00 974.00 979.00
From 17,700.01 to 17,800.00 5.00 979.00 984.00
From 17,800.01 to 17,900.00 5.00 985.00 990.00
From 17,900.01 to 18,000.00 5.00 990.00 995.00
From 18,000.01 to 18,100.00 5.00 996.00 1,001.00
From 18,100.01 to 18,200.00 5.00 1,001.00 1,006.00
From 18,200.01 to 18,300.00 5.00 1,007.00 1,012.00
From 18,300.01 to 18,400.00 5.00 1,012.00 1,017.00
From 18,400.01 to 18,500.00 5.00 1,018.00 1,023.00
From 18,500.01 to 18,600.00 5.00 1,023.00 1,028.00
From 18,600.01 to 18,700.00 5.00 1,029.00 1,034.00
From 18,700.01 to 18,800.00 5.00 1,034.00 1,039.00
From 18,800.01 to 18,900.00 5.00 1,040.00 1,045.00
From 18,900.01 to 19,000.00 5.00 1,045.00 1,050.00
From 19,000.01 to 19,100.00 5.00 1,051.00 1,056.00
From 19,100.01 to 19,200.00 5.00 1,056.00 1,061.00
129
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AMOUNT RATE
OF OF
WAGES CONTRIBUTION
FOR FOR
THE THE
MONTH MONTH
By the By the Total

Employer Employee
Contribution
RM RM RM RM RM
From 19,200.01 to 19,300.00 5.00 1,062.00 1,067.00
From 19,300.01 to 19,400.00 5.00 1,067.00 1,072.00
From 19,400.01 to 19,500.00 5.00 1,073.00 1,078.00
From 19,500.01 to 19,600.00 5.00 1,078.00 1,083.00
From 19,600.01 to 19,700.00 5.00 1,084.00 1,089.00
From 19,700.01 to 19,800.00 5.00 1,089.00 1,094.00
From 19,800.01 to 19,900.00 5.00 1,095.00 1,100.00
From 19,900.01 to 20,000.00 5.00 1,100.00 1,105.00
contribution by the employee shall be calculated at the rate of 5.5% of
the amount of wages for the month, and the total contribution which
includes cents shall be rounded to the next ringgit. The rate of
contribution by the employer is RM5.00.
2. The Board may prescribe any limit on the amount of wages and
contributions for the purpose of determining the amount of contribution
to be paid on the wages for the month by each employer for each
employee.
3. For the purposes of subsection 43(3), the amount of contribution for
the month is limited to any limit on the total contribution as prescribed
by the Board. -
130
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Fourth Schedule
131
bwpageid::131::
Fifth Schedule
[Subsection 58(1)]
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS
MADE UNDER PARAGRAPH 54(1)(a)
The additional amount payable is two thousand five hundred ringgit.
132
bwpageid::132::
Sixth Schedule
[Subsection 58(2)]
ADDITIONAL AMOUNT PAYABLE WHERE WITHDRAWAL IS
MADE UNDER PARAGRAPH 54(1)(c)
The additional amount payable is five thousand ringgit.
133
bwpageid::133::
Seventh Schedule
[Section 26C]
THE PROVISIONS APPLICABLE TO A CORPORATION
ESTABLISHED BY THE BOARD
1. Duty of the Board to make regulations in respect of a corporation
The Board shall, on or before the date on which a corporation is
established, make regulations in respect of the corporation defining—
(a) the purposes and objects for which the corporation is established;
(b) the rights, powers, duties and functions of the corporation;
(c) the system of management of the corporation; and
(d)the relationship between the corporation and the Board and the right
of control over the corporation.
2. Scope of corporation
Nothing in this Act shall be construed to authorize the Board to establish
any corporation for any purpose or object more extensive in scope than
the purposes or objects for which the Board was constituted or as
conferring on any corporation any right, duty, power or function which
is not within the rights, duties, powers or functions of the Board under
this Act.
3. Binding effect of such regulations
Subject to the provisions of this Act, and of any regulations made under
section 71, regulations made under paragraph 1 shall be binding on the
corporation in respect of which they were made and shall have effect for
all purposes under this Act.
4. Register of corporation
The Board shall keep a register in the prescribed form of all
corporations and such register together with copies of all regulations
made under paragraph 1 shall be open to public inspection at such
places and at such times as the Board may determine.
5. Winding-up
(1) The Board may by order published in the Gazette direct that
any corporation be wound up and dissolved.
(2) Upon the dissolution of any corporation under this
paragraph, the assets of the corporation, after payment of all
liabilities, shall be transferred to and vested in the Board.
6. Legal character of a corporation
Every corporation shall be a body corporate by such name as the Board
shall give to such corporation and shall have perpetual succession and a
common seal and may sue and be sued in such name, and for the
purpose of effecting the purposes and objects for which it was
established, may enter into contracts and hold and deal in or with any
movable or immovable property and may do all other matters and things
134
bwpageid::134::
incidental or appertaining to a body corporate not inconsistent with the
provisions of this Act and subject to such restrictions or limitations as
may be prescribed by the Board.
7. Common seal of a corporation
(1) Every corporation shall have a common seal, which shall
bear such device as the corporation, with the approval of the
Board, may approve, and the seal may from time to time be
broken, changed, altered and made anew by the corporation,
with approval of the Board.
(2) Until a seal is provided by the corporation under this
paragraph, the common seal of the Employees Provident
Fund Board may be used as the common seal of the
corporation.
(3) The common seal shall be kept in the custody of, and shall
be authenticated by, any person as the corporation may
direct.
(4) All deeds, documents and other instruments purporting to be
sealed with the common seal of the corporation and
authenticated by the person in whose custody of the common
seal is kept shall, until the contrary is proved, be deemed to
have been validly executed.
135
bwpageid::135::

Employees Provident Fund Act 1991 Act 452

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Employees Provident Fund Act 1991 Act 452

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EMPLOYEES PROVIDENT FUND ACT 1991

THE BOARD AND THE INVESTMENT PANEL

INVESTMENT BY MEMBER OF THE FUND

APPOINTMENT OF OFFICERS AND SERVANTS, THEIR

CONTRIBUTIONS TO THE EMPLOYEES PROVIDENT FUND

TRANSFER OF CREDIT IN ACCORDANCE WITH THE

TAKING UP OF INSURANCE POLICY BY MEMBER OF THE

OFFENCES AND PROCEEDINGS

MEMBER OF THE FUND WHO IS NOT A MALAYSIAN

POWER TO MAKE REGULATIONS AND RULES

BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong

(b) a Deputy Chairman to be appointed from amongst the

(c) the chief executive officer, who shall be an ex-officio

(d) not more than twenty other members of whom—

(a) the Chairman, or any other person to be appointed by the

(b) the Deputy Chairman who shall be a representative of the

(c) (Deleted by Act A1611:s.5)

(d) the chief executive officer, who shall be an ex-officio

(e) four other persons who shall have knowledge or experience

(a) not take part nor be present in any deliberation or decision

(b) be disregarded for the purposes of constituting a quorum of

(a) all contributions required to be made under this Act;

(b) money earned by carrying out any project, scheme or

(c) moneys earned or arising from any property, investments,

(d) all other sums or property which may in any manner

(b) investment under this Act;

(c) granting of loans and making of advances to officers and

(d) paying, any expenses lawfully incurred by the Board

(e) paying any other expenses, costs or expenditure properly

(a) to be deposited in any bank or financial institution

(a) in loans to an approved company or the buying of shares in

(b) in special housing loans to an approved company.

(a) the paid-up ordinary share capital of the approved company

(c) in the case of an approved company having as its sole or

(e) any agreement as to repayment made between the Board

(a) loans which are fully guaranteed by the Government of

(c) Bank Negara Malaysia papers;

(d) negotiable securities or instruments which are fully

(e) any commercial instrument (with elements of negotiability)

(f) any deposit in advance subscription account in Bank Negara

(a) establish a corporation by such name as the Board may

(b) incorporate a company under the Companies Act 1965 by

(c) take over any company, to carry out, administer, conduct

(b) in relation to contributions made by the members of the

(b) if any sums advanced by the Government of Malaysia under

(b) authorize transfer of any amount standing to the credit of

(a) such amount so authorized shall not be paid dividend as

(b) such amount shall be deemed withdrawn from the credit of

(a) is or was responsible for any improper payment of moneys

(b) is or was responsible for any deficiency in, or for the

(c) being or having been an accounting officer, fails or has

(d) has failed to make any payment, or is or was responsible for

(a) from the salary of the person surcharged if the Board so

(b) from the pension of the person surcharged if the Board so

(a) refuse any Inspector exercising his powers under section35,

(b) assault, obstruct, hinder or delay such Inspector in effecting

(c) fail to comply with any lawful demands of an Inspector in

(d) refuse to give to an Inspector any information which may

(e) fail to produce to, or conceal or attempt to conceal from, an