Bayaran Pencen 2025: Key Payment Dates & Employer Responsibilities

As a Malaysian employer, ensuring your employees’ financial security after retirement is an essential part of workforce management.

Pension contributions, particularly through the Employees Provident Fund (EPF/KWSP) and Private Retirement Schemes (PRS), play a crucial role in retirement planning.

Understanding bayaran pencen 2025 helps employers stay compliant with regulations, avoid penalties, and build a workplace that values long-term employee welfare.

This guide will cover important aspects such as pension schemes, employer obligations, payment dates, and more.

Types of Pension Schemes in Malaysia

Employers should be aware of the different pension schemes in Malaysia:

Government Pension Scheme (For Civil Servants)

The Government Pension Scheme applies only to government employees.

It is fully funded by the government, meaning private businesses are not required to make any contributions.

Employees Provident Fund (EPF/KWSP) (For Private Sector Employees)

The Employees Provident Fund (EPF/KWSP) is a mandatory retirement savings scheme for private-sector employees.

Employers are required to contribute a percentage of their employees’ salaries to the EPF every month.

Private Retirement Schemes (PRS) (For Additional Savings)

The Private Retirement Schemes (PRS) serve as a voluntary savings option for employees who want to accumulate additional retirement funds.

Employers may also contribute to PRS as an added benefit for their employees.

Bayaran Pencen 2025 Payment Dates & Updates

Employers must be aware of the pension payment schedules for 2025 to ensure timely contributions:

EPF Contribution Deadlines for Employers in 2025

Employer contributions must be paid by the 15th of every month.
Late payments may result in penalties and additional charges by EPF.

Government Pension Payment Schedule 2025 (For Retirees)

For businesses that employ retired government workers on a contractual basis, it’s useful to know the official pension payment dates set by the Public Service Department (JPA).

Month	Payment Date
January	17.01.2025 (Friday)
February	19.02.2025 (Wednesday)
March	21.03.2025 (Friday)
April	18.04.2025 (Friday)
May	21.05.2025 (Wednesday)
June	20.06.2025 (Friday)
July	18.07.2025 (Friday)
August	20.08.2025 (Wednesday)
September	19.09.2025 (Friday)
October	15.10.2025 (Wednesday)
November	19.11.2025 (Wednesday)
December	17.12.2025 (Wednesday)

Any Expected Policy Changes in 2025

Employers should stay updated on any changes in EPF contribution rates, withdrawal policies, and government incentives.
The Malaysian government may introduce new retirement savings schemes or adjustments to existing policies.

Employer’s Responsibilities for Pension Contributions

EPF Contribution Rates for Employers in 2025

Employers are required to contribute based on the following standard rates:

13% for employees earning RM5,000 and below per month.
12% for employees earning more than RM5,000 per month.

Failure to comply can lead to legal action and fines by the EPF.

Late Payment Penalties

Employers who fail to make EPF contributions on time will face:

Late payment charges (up to 6% per annum).
Additional dividends owed to employees for the delayed period.

PRS Contributions for Employers

Although PRS is voluntary, offering contributions can be a strong employee retention strategy and provide tax benefits for employers.

Pension Contribution Calculation and Example

Employers must ensure accurate calculations and timely payments. Here’s a simple guide:

EPF Contribution Calculation

EPF contributions are based on an employee’s salary, with both the employer and employee contributing a fixed percentage as per statutory requirements.

Example:

Employee Salary: RM5,000
Employee Contribution (11%): RM550
Employer Contribution (13%): RM650
Total Contribution to EPF: RM1,200

Processing and Payment

Employers deduct the employee’s share from their salary and add their own contribution. Payments can be made via the i-Akaun (EPF Online Portal), FPX bank transactions, or manual submission at EPF branches (not recommended for large companies).

Frequently Asked Questions (FAQs)

1. What happens if an employer fails to pay EPF contributions on time?

Employers who do not make timely EPF payments will face penalties, including late payment charges of up to 6% per annum and additional dividends owed to employees. Repeated offenses may lead to legal action.

2. Are employers required to contribute to PRS?

No, PRS contributions are voluntary. However, offering PRS as a benefit can help attract and retain employees while also providing tax advantages for the employer.

3. Can employers deduct EPF contributions from employee salaries?

Employers must deduct the employee’s share of EPF contributions from their salary while ensuring that the employer’s share is paid separately.

Both amounts must be submitted to EPF by the deadline.

4. Is there a tax benefit for employers contributing to EPF?

Yes, employer EPF contributions are tax-deductible up to 19% of employee remuneration, reducing taxable income and helping businesses save on taxes.

5. How can employers check EPF contribution history?

Employers can track their EPF payment history through the i-Akaun (EPF Online Portal), where they can view transactions, update records, and ensure compliance.

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