Employees Provident Fund Act 1991

Original Language Title: Employees Provident Fund Act 1991

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Laws of MALAYSIA Act 452 REPRINTING the EMPLOYEES PROVIDENT FUND ACT 1991 Contains all amendments to 1 January 2006 PUBLISHED by the COMMISSIONER of law revision, UNDER the AUTHORITY of law REVISION ACT 1968 in COLLABORATION with PERCETAKAN NASIONAL MALAYSIA BHD 2007 2 laws of Malaysia ACT 452 EMPLOYEES PROVIDENT FUND ACT 1991 date of Assent............ 28 March 1991 date of publication in the Gazette of ... ... more 11 April 1991 employees Provident Fund 3 laws of MALAYSIA Act 452 EMPLOYEES PROVIDENT FUND ACT 1991 ARRANGEMENT of SECTIONS part I preliminary section 1. Short title and commencement 2. Interpretation part II BOARD and the INVESTMENT PANEL 3. The establishment of the Board 4. Membership of the Board 5. Alternate members 6. The term of Office 7. Resignation and revocation 8. Vacation of post 9. The Chairman and six other members constitute a quorum of the Board 10. The Chairman has a casting vote 11. Power of Minister to give directions 12. The duty to submit information to the Minister 13. The verification seal 14. Powers and duties of the Board 15. General Reserve and other reserve account 16. The Board may establish any Committee 17. Power to lend and make advances to officers and pekhidmatnya 4 laws of Malaysia ACT 452 18. Establishment and membership of the investment Panel 19. Vacation of Office 20. Quorum and conduct of proceedings 21. Chairman of the investment Panel has a casting vote 22. Disqualification from membership of the Board and the investment Panel 23. Disclosure of interest PART III FUND 24. The establishment of the employees Provident Fund 25. The Board shall be the trustee of the Fund, 26. The power of the Board to invest 26A. The power of the Board to invest in approved company 26B. The Board invests in government securities 26C. The power of the Board to set up Corporation or company 27. Declaration of dividend 28. The provision for advances from the Federal Consolidated Fund 29. Auditing annual accounts the Fund INVESTMENT by MEMBERS of DIVISION IIIA FUND 29A. Investment by the Fund PART IV APPOINTMENT OF OFFICERS and SERVANTS, powers, FUNCTIONS and DUTIES 30. Appointment of Chief Executive Officer, officers and servants of the Board 31. The establishment of the Disciplinary Committee 32. The imposition of a surcharge of 33. Establishment of Promotion with respect to officers and servants Board 34. Appointment of Examiners, powers, functions and duties they are 35. Powers to enter, examine and search section of the employees Provident Fund 5 36. Preventing the exercise of the power of Inspectors 37. Power to question check people 37A. Power Board assesses the contribution based on the information available 38. The power of the Chief Executive Officer to request information or details and search 39. The Chief Executive Officer may issue recommendations to the Chief of police or the Director General of Immigration to prohibit any person from leaving Malaysia in certain circumstances part V CONTRIBUTIONS to the EMPLOYEES PROVIDENT FUND 40. The duties of the Corporation to inform the Board about the incorporation or registration 41. Duties of employers to register with the Board of 42. The duties of the employers to provide wage statements and give 43. Contribution rate 44. Remission of money related to the retirement of 45. Contribution payment 46. Joint and several liability of Directors, etc.
47. The contributions employers are not recoverable from employees 48. Retrieves the employee contribution by employers 49. Interest on arrears of contributions of 50. Contributions shall be paid into the funds of 50A. Additional dividend payments 51. Contributions and deposits cannot be assigned or detained 52. The Fund approved 53. The winding up of the Fund approved PART VI PRODUCTION 54 CONTRIBUTIONS. Production of Fund 54A. Payment of dividends in such manner as may be determined by the Board section 6 laws of Malaysia ACT 452 54B. Production date 54C. Withdrawal by employee retirement 55. The periodic payment in lieu of the payment of the sum bulk 56. Employer contributions relief 57. Costs for the production of 58. Costs an extra amount 58A. The withdrawn amount cannot be used for other purposes VIA the RECRUITMENT PART of the INSURANCE POLICY FUND 58B. The recruitment of insurance policy PART VII OFFENCES and PROCEEDINGS 59. Declaration is not correct, the failure to provide statements, etc.
59A. Court order 60. General penalty 61. Attempt, preparation and conspiracy pensubahatan, punishable as offences 62. A trial for any number of offences 63. Court order 64. Certification an authorized officer of the Board shall be evidence 65. Civil proceedings to recover contribution 66. Protection of contributions in the proceedings the exercise or sale of collateral under 67. The conduct of civil proceedings 68. (Cut) 69. Offences by body corporate 70. Member of the Board, the investment Panel and officers deemed to be public servants PART VIIA MONEY GROUP MEMBERS that NON-MALAYSIAN a.70A. Application of Section employees Provident Fund 7 70B. (Cut) 70C. Withdrawal from the Fund 70D. The naming of 70E. Continuation of the application of the other provisions of 70F. Return of the credit PART VIII the POWER to make regulations and rules 71. Power of Minister to make regulations 72. Minister's power to require others to contribute and declare any payment or remuneration as wages 73. The power of the Board to make rules 74. Minister's power to amend the schedule of PART IX REPEAL and TRANSITIONAL PROVISIONS 75. Abolition of the employees Provident Fund Act 1951 76. Continuation of laws, etc.
77. The transfer of the powers, rights, liabilities and duties of 78. Transfer of property 79. Existing contracts 80. Continuation of the criminal proceedings and civil law 81. Transfer Fund 82. Continuation of officers and servants 83. Pending disciplinary proceedings 84. Transfer Member Fund 85. Employer registration transfer 86. Prevents anomalies FIRST SCHEDULE SECOND SCHEDULE of the THIRD SCHEDULE of the FOURTH SCHEDULE of the FIFTH SCHEDULE of the SIXTH SCHEDULE of the SEVENTH SCHEDULE section 8 laws of Malaysia ACT 452 employees Provident Fund 9 laws of MALAYSIA Act 452 EMPLOYEES PROVIDENT FUND ACT 1991 an act un tuk amend and memperbua t the law relating to the Provident Fund for people who work in certain occupations 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 the authority of the same, as follows: part I preliminary short title and commencement 1. (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.
Interpretation 2. In this Act, unless the context otherwise requires — "members of the Fund" means a person who has an account with the Fund;
10 laws of Malaysia ACT 452 "additional amount" means the amount payable under section 58;
"the amount of wages for the month" means — (a) in respect of employees who are paid on a monthly basis or at intervals longer than one month, the amount of wages payable to him in respect of that month; or (b) in respect of any other employee, the aggregate amount of wages payable to him on the day of payment of wages which fall in that month: provided that if the arrears of wages paid to an employee for any review of wages, wage arrears shall be 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 is paid in addition to the amount of wages payable to him in respect of the month referred to in paragraph (a) or (b);
"overtime" means any costs payable by the employer to the employee for work carried out in excess of normal working hours the employee and includes any costs paid to an employee for work carried out on holidays and rest days;
"month" means a calendar month or part thereof;
"service charge" means any money or payment, whether in the form of service charges, service fees, tips, or otherwise whatsoever however described, which was paid by, charged to, quoted from, or given voluntarily by the customer or any other person (who is not the employer) in connection with the business of the employer and payable to an employee either wholly or in part , directly or indirectly, and whether under service contract between employers and employees, or otherwise;
The employees Provident Fund 11 "retirement benefits" means any payment paid to an employee because retired either compulsory or optional or for reasons of health, as indicated under contract of service the worker;
"remuneration" means any costs paid by the employer to the employee for the expiry or termination of the services on a voluntary basis in recognition of the employee's service;
"the specified day" means the day specified by the Minister under subsection 1 (2);
"Chief Executive Officer" means the person appointed as the Chief Executive Officer under section 30 of the Act;

"credit" means the contributions which were in the account with the Fund together with any dividends thereon;
"Fund" means the Fund established under section 24;
"approved Fund" means — (a) a provident fund or other schemes for the benefit of the employees set up by the employer or group of employers and declared by the Board under section 52 as a fund is approved, and includes — (i) any scheme in respect of those who work with the Malaysian Government, any State Government or any statutory authority or local and placed in pensionable employment;
(ii) any arrangement in respect of a person who works with any organization if appointments to the organization is made by or with the approval of the Government of Malaysia will be a person who prior to the appointment, has worked with the Government of Malaysia, any State Government or any statutory authority 12 laws of Malaysia ACT 452 or local and if the period of service with the organization can be calculated for the purposes of the grant of any pension , remuneration or other benefits by the Malaysian Government under any written law relating to pensions, and if any doubt arises as to whether any such person is in the job or not, the decision of the Minister shall be final; or (b) any scheme established expressly by any written law before the August 6, 1970, for the benefit of the employees in any trade, business, industry or occupation: provided that such scheme shall cease from being a Fund approved when the Minister declares that such a scheme will cease to be a Fund approved;
"Board" means the Board of the employees Provident Fund established under section 3;
"employer" means a person whom an employee had made a contract of service or apprenticeship and includes — (a) the Manager, agent or person responsible for the payment of salary or wages to an "employee";
(b) any body of persons whether or not chartered or incorporated; and (c) any Government, government departments, statutory bodies, local authorities or other bodies specified in the second schedule and, if an employee is employed by any Government Department, authority or body or by any officer on behalf of any Government Department, authority or body that, officer under which the employee is employed shall be deemed to be an employer: provided that none of such officer, liable itself under this Act for anything done or omitted from done in good faith by him as an officer of the employer;
The employees Provident Fund 13 "Minister" means the Minister charged with the responsibility in matters relating to the employees Provident Fund Board;
"person" includes any agent, company, association or group of persons whether incorporated or unincorporated;
"self-employed person" means any person who does a job yielding rather than an employee;
"employee" means any person, who is not a person who perihalannya specified in the first schedule, employed under a contract of service or apprenticeship, whether written or oral and whether express or implied, to work for a particular employer;
"pensionable employee" means an employee who has been placed on the pensionable establishment or deemed to have been so placed under any written law which affect the placement of staff in the relevant pensionable establishment by the Government of Malaysia or the Government of any State or by any statutory authority or local;
"Inspector" means a person appointed Inspector under section 34;
"The Chairman" in relation to the Board include Deputy Chairman;
"special housing loan" means any loan to the company approved solely for the purpose of the loan to the borrower for the purchase of low-cost houses;
"home" means any dwelling house built or under construction and includes flats, condominiums or shop houses were built or under construction for residential purposes or in part for residential and partially to conduct business, trade or profession in it;
"new scheme" means the salaries and terms and conditions of service reviewed for employees in government service 14 laws of Malaysia ACT 452 of Malaysia or the Government of any State or statutory or local authorities arising from the review of the pay and terms and conditions of service of the employee is made by the Government of Malaysia or the Government of any State;
"the company approved" means a company which — (a) incorporated in Malaysia and has a place of business in Malaysia;
(b) (i) a single purpose or primarily to encourage home ownership in making advance sums for the purchase of land and buildings, in which the principal and interest to be repaid by instalments within a fixed number of years, not exceeding at any time the value of the land and buildings made by licensed land surveyors or licensed appraisers; or (ii) in which the Government of Malaysia has a single purpose and participation or primarily to finance industry; 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;
"wages" means all remuneration in the form of money, to be paid to an employee under a contract of service or perantisannya either agreed to be paid monthly, weekly, daily or otherwise and includes any bonuses, commissions or allowances payable by an employer to an employee either bonus, Commission or allowance is payable under a contract of service or perantisannya or otherwise, but does not include — (a) service charge;
(b) overtime;
(c) remuneration;
(d) retirement benefits;
(e) employee termination benefits, temporary reduction or finishing;
(f) any travelling allowance or the value of any travelling concession; or the employees Provident Fund 15 (g) any remuneration or other payments as may be exempted by the Minister.
PART II Of The BOARD And The INVESTMENT PANEL Establishment Of Board 3. For the purpose of managing the Fund and to carry out the purposes of this Act, it is hereby established a body corporate by the name "the employees Provident Fund Board" which have perpetual succession and a common seal, and may by the sue and be sued on behalf of him and, subject to and for the purposes of this Act, may enter into contracts and can acquire, buy, take , hold and enjoy immovable and movable property of every description and transfer rights, assign, surrender, refund, charge, charge, pledge, assign the mendemis, transfer possession of or otherwise dispose of, or deal with any property, movable or immovable or any interest thereon which are vested in the Board on such terms as it may deem fit.
Membership Of The Board 4. (1) the Board shall consist of — (a) the Chairman;
(b) the Deputy Chairman shall be appointed from among those referred to in subparagraph (d) (i);
(c) the Chief Executive Officer, who shall be a member ex-officio; and (d) not more than eighteen other members which — (i) five persons shall be a person who holds the position of beremolumen under the Government of Malaysia or the Government of a State;
16 laws of Malaysia ACT 452 (ii) five persons shall be an employer who contributed to the Fund and not the person who held the post of beremolumen under the Government of Malaysia or the Government of a State or employed by any statutory authority or local;
(iii) five persons shall be an employee who contributed to the Fund; and (iv) three members shall be persons with experience in the financial, business or other related experience.
(2) if the Chairman is not a representative of the Ministry of finance, the Minister shall appoint a representative from the Ministry of finance to become a member of the Board under subparagraph (1) (d) (i) to be also appointed as Deputy Chairman.
(3) members of the Board, other than the Chief Executive Officer, shall be appointed by the Minister and, subject to sections 6 and 7 shall, unless they resign in advance or their appointment cancelled in advance, hold office for such period as may be determined by the Minister.
(4) members of the Board shall not be entitled to such remuneration but may be paid any honorarium and allowances the conduct and living allowances as determined by the Minister.
Alternate member 5. (1) the Minister may in respect of each of the members appointed under subparagraph 4 (1) (d) (i) appointing, with invented someone to become an alternate member to attend meetings of the Board to replace that Member when a member is unable to attend due to any reason.

(2) when attending meetings of the Board to replace a member, a member of his alternates shall for all purposes be deemed to be a member of the Board.
The employees provident fund 17 (3) an alternate member shall cease to be an alternate member when the Member in respect of which he is a member of an alternate cease to be a member of the Board.
The term of Office 6. Subject to subsection 7 (2), section 8 and 22, a member of the Board, other than the Chief Executive Officer, shall hold office for a period not exceeding three years and are eligible for re-election.
Resignation and revocation 7. (1) a member of the Board, including 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 considers expedient to do so without giving any reason thereof.
Vacation of Office 8. A member of the Board shall be deemed to have vacated his post — (a) upon his death; or (b) for failure to attend three consecutive Board meetings without the permission of the Chairman.
The Chairman and six other members constitute a quorum of the Board 9. (1) the Chairman or Deputy Chairman and six other members shall form a quorum at all meetings of the Board.
(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 with regard to the meeting.
18 laws of Malaysia ACT 452 (3) the Board shall have power to determine the course of the proceedings.
The Chairman has a casting vote 10. (1) where on any question to be determined there is an equality of votes, the Chairman shall have a casting vote in addition to his original vote.
(2) if the Chairman is also the Chief Executive Officer, he shall not have a vote on its properties as Chief Executive Officer.
Power of Minister to give directions 11. The Minister may give the Board directions of a General in accordance with the provisions of this Act on the exercise of the functions and powers of the Board and the Board shall give effect to such directions.
The duty to submit information to the Minister 12. The Board shall submit to the Minister any information relating to its activities as may be required by the Minister from time to time.
The verification seal 13. All deeds, documents and other instruments requiring the seal of the Board shall be sealed with the seal of the Board in front of the Chairman and Chief Executive Officer, or whether the Chairman or Chief Executive Officer and a member of the other Board or any two other members of the Board, and any deed, document or instrument purporting to be sealed with the seal of the Board and authenticated shall until the contrary is proved , be deemed to have been validly executed: provided that if the Chairman is also the Chief Executive Officer, seal of the Board shall be sealed in the presence of the Chairman and one other Member of the Board.
Employees Provident Fund Board powers and duties 19 14. (1) the Board shall have such powers and shall perform the duties as may be conferred or imposed by this Act.
(2) the Board may by instrument under seal to appoint any person and delegate to that person whether in Malaysia or in any place outside Malaysia all or any of the powers and duties of the Board and such person appointed may, subject to the instrument, do any act or exercise any power or perform any duty which he is authorised by the instrument to do or perform.
(3) the Board may employ and pay agents, advocates and solicitors, bankers, stock brokers or any other person, to carry on any business or do any of the actions that are required to be carried out or performed in the exercise of its powers or duties or to implement better the purposes of this Act.
General Reserve and other reserve account 15. (1) the Board may establish and manage a general reserve and other reserves.
(2) Payment into and out of the reserve account shall be determined by the Board.
The Board may establish any Committee 16. Notwithstanding any other provisions of this Act, the Board may appoint any person or establish such committees with respect to any matter relating to the management and administration of the Fund.
Power to lend and make advances to officers and pekhidmatnya 17. The Board may provide loans and make advances to officers and pekhidmatnya on such terms and conditions as may be determined by the Board.
20 laws of Malaysia ACT 452 establishment and membership of the investment Panel 18. (1) a Panel of Investment shall be established which is responsible for matters relating to the Investment Fund which shall consist of the following members: (a) the Chairman, or any other person appointed by the Minister, who shall be the Chairman of the investment Panel;
(b) the Governor of Bank Negara Malaysia or his/her representative;
(c) a representative from the Ministry of finance;
(d) the Chief Executive Officer, who shall be a member ex-officio; and (e) three other persons who have experience in financial, business or other related experience, who shall be appointed by the Minister.
(2) the investment Panel shall be subject to any instructions issued by the Board and approved by the Minister, from time to time.
(3) a member shall not be entitled to the Investment Panel such remuneration but may be paid any honorarium and allowances travel and living allowances as determined by the Board, with the approval of the Minister.
Vacation of post 19. A member of the investment Panel shall be deemed to have vacated his post — (a) upon his death; or (b) for failure to attend three meetings the investment Panel in a row without the permission of the Chairman of the investment Panel.
Quorum and conduct of proceedings 20. (1) the Chairman of the investment Panel and two other members of the investment Panel was formed a quorum at all meetings of the investment Panel.
The employees Provident Fund 21 (2) subject to subsection 18 (2), the investment Panel shall have power to determine the course of the proceedings.
Chairman of the investment Panel has a casting vote 21. (1) where on any question to be determined there is an equality of votes, the Chairman of the investment Panel shall have a casting vote in addition to his original vote.
(2) if the Chairman is also the Chief Executive Officer and he was appointed as Chairman of the investment Panel, he or she shall not have a vote on its properties as Chief Executive Officer.
Disqualification from membership of the Board and the investment Panel 22. The following person is not eligible to be appointed to the Board or the investment Panel or if he is a member of the Board or the investment Panel he shall cease to be a member: (a) a person who is not of unsound mind or otherwise inability to carry out its work;
(b) any person has been convicted of an offence and sentenced to imprisonment for a period 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.
Disclosure of interest 23. (1) every Member of the Board or the investment Panel, which has directly or indirectly through himself, the spouses or the children, any interest in any matter under discussion by the Board, the investment Panel or any Committee to 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 type of interest as soon as practicable after the relevant facts that have come to its knowledge.
22 laws of Malaysia ACT 452 (2) any member of the Board, the investment Panel or Committee who failed to disclose his interest as provided under subsection (1) commits an offence and, on conviction, be imprisoned for a period not exceeding three years or to a fine not exceeding ten thousand ringgit or 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), a member of the Board, the investment Panel or Committee, as the case may be, shall — (a) does not participate and does not appear in any deliberation or decision of the Board, the investment Panel or Committee in relation to the matter; and (b) are not taken into account for the purpose of forming a quorum of the Board, the investment Panel or Committee for deliberation or decision of the.
(4) no act or proceeding of the Board, the investment Panel or Committee may be invalidated on the ground that any member of the Board, the investment Panel or Committee has violated provisions of this section.
PART III Establishment Of FUND Employees Provident Fund

24. (1) For the purposes of this Act shall be established a fund called "the employees Provident Fund", which is to be paid into it — (a) all contributions required to be made under this Act;
(b) moneys derived by carrying out any project, scheme or Enterprise financed out of the Fund;
The employees Provident Fund 23 (c) funds obtained or arising from any property, investments, mortgages, charges or debentures acquired by or vested in the Board; and (d) all sums of money or other property in such a way become payable to or vested in the Board in respect of any matter incidental to the powers and duties.
(2) the Fund shall be expended for the purpose of — (a) settle all payments required to be made under this Act;
(b) investments under this Act;
(c) to lend and make advances to officers and servants of the Board;
(d) pay any expenses incurred by the legal Board includes any fees or legal fees and survey costs or any other fees and costs under section 14 and, remuneration of officers and servants who are appointed and employed by the Board include retirement allowances, pensions or gratuities;
(e) pay any other expenses, costs or expenses incurred with supposed to or received by the Board in exercising its powers and performing its duties;
(f) to pay back any money owed under this Act if any, and interest payable thereon; and (g) generally pay any expenses for carrying out the provisions of this Act and relating to the administration of the Fund.
The Board shall be the trustee of the Fund 25. The Board shall be the trustee of the Fund.
24 laws of Malaysia ACT 452 Power Board to invest 26. (1) the Board may, subject to subsection 18 (2), invest the money belong to the Fund according to the following ways: (a) deposited in — (i) Bank Negara Malaysia; or (ii) the bank duly licensed under the banking and financial institutions Act 1989 [Act 372]; or (iii) any other financial institutions duly licensed under the banking and financial institutions Act 1989 and approved by the Minister;
(b) invested in — (i) any shares of public companies listed on the stock exchange established in Malaysia, and the purchase of new shares issuance or sale that had been approved under the securities industry Act 1983 [Act 280], in any public limited company incorporated in Malaysia and listed on a stock exchange in Malaysia or its listing in a stock exchange in Malaysia have been approved under the securities industry Act 1983; or (ii) debentures of any company public;
(c) in bonds or purchasing mortgage paper, commercial notes, agreement of bankers, money market paper, certificates of deposit, 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 type;
(d) in accordance with the provisions of the Trustee Act 1949 [Act 208]: provided, however, if the Board is putting in or title to immovable property in Malaysia in accordance with paragraph 4 (1) (c) of the trustee's employees Provident Fund 25 1949, immovable property that may or may not produce any income at the time of the investment;
(e) to provide loans to the Federal Government or the State; and (f) provide loans to members of the Fund subject to such terms and conditions as may be determined by the Board for the purpose of purchase or construction of a home.
(2) the Board may with the approval in writing of the Minister, to invest the money belong to the Fund in the following ways: (a) deposited in any bank or financial institution that is established by or under any written law;
(b) invested in such a joint venture;
(c) join in any privatization programme;
(d) 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; or (f) be invested in any other form of investment.
(3) for the purposes of this section — "debentures" includes debenture stock, bonds, notes or any other securities of a corporation, whether form a charge on the assets of the Corporation or not; and "share" means the share paid up (either paid in full or not) in the share capital of the company and includes stock and rights to subscribe for any stocks and shares.
26 laws of Malaysia ACT 452 Power Board to invest in approved company 26A. (1) in addition to the power of the Board to invest in accordance with section 26, the Board may invest — (a) in loans to a company approved or the purchase of shares in a company approved; or (b) in special housing loans to a company approved.
(2) no money belonging to the Fund may be invested in accordance with subsection (1) unless — (a) the paid-up share capital of the company approved the ordinary is no less than five million ringgit Malaysia;
(b) the approved companies have paid dividends at a rate of not less than five per centum on the ordinary share capital in the last three years before the time of the investment and if the approved company is a company that has acquired the assets and liabilities of a company approved the other, payment of dividends by the company other that in the last three years before the time of the acquisition shall be deemed payment by company approved it;
(c) in the case of a single purpose approved company or primarily to encourage home ownership, and the total amount of the approved company loans from all sources, excluding the amount of any special housing loans, whether or not the trustee, which has been accepted by the company approved it on loans and deposits, and including interest payable thereon and shall not be reimbursed by the company approved the , do not at any time exceed three quarters of the amount, not including interest will be coming, then pledged to the company passed from borrower-peminjamnya: provided that the Minister may change any limits imposed on the total amount of loans approved companies in this paragraph;
The employees Provident Fund 27 (d) a declaration that the provisions of paragraph (a), (b) and (c) of this subsection have been complied with in respect of the last financial year for the company approved that, if included in the auditor's report thereon to the annual accounts of the company approved the required services are provided under the companies Act, 1965, to which the subject company approved, shall be conclusively in favour of the Board make that investment; and (e) any agreement about the repayment has been made between the Board and the company approved shall be terminated immediately if — (i) the approved company cease to comply with any of the provisions of paragraph (a), (b) and (c) of this subsection;
(ii) the company is approved that does not get a certificate in these terms and in the manner specified in paragraph (d) of this subsection; or (iii) the Minister may, at any time by notification in the Gazette, direct that such company shall cease from being a company approved as a result of its consideration that the company has deviated from the purpose of single or main, and any money belonging to the Fund shall thereupon be paid back immediately.
The Board invests in government securities 26B. (1) subject to any changes that may be made by the Minister under subsection (2), the Board shall be invested or put back at least fifty per cent of the money that belonged to the Fund and invested or reinvested in any one year, in securities issued by the Government of Malaysia provided that the total amount of money invested in such securities in that at any given time shall not be less than seventy percent of the total investment of the Fund.
28 laws of Malaysia ACT 452 (2) the Minister may, on the application of the Board, changing the percentage specified in subsection (1).
(3) for the purposes of this section, securities issued by the Government of Malaysia shall include — (a) loans are fully guaranteed by the Government of Malaysia;
(b) securities or negotiable instruments that are fully guaranteed by the Government of Malaysia including securities or negotiable instrument issued by a corporation that is wholly owned by the Malaysian Government;
(c) the paper Bank Negara Malaysia;
(d) securities or negotiable instruments that are fully guaranteed by Bank Negara Malaysia including securities or negotiable instrument issued by a corporation that are owned in full by Bank Negara Malaysia;
(e) any commercial instrument (which has properties negotiable) issued by the State Government or local authority with a maturity of at least three years from the date of issue; and (f) any deposit in advance contribution account at Bank Negara Malaysia under subparagraph 26 (1) (a) (i).

The power of the Board to set up Corporation or company 26C. (1) the Board may, in exercising the power investments under this Act, from time to time, with the approval of special Minister of — (a) to establish a corporation with any name as the Board considers appropriate;
(b) set up a company under the companies Act 1965 with any name the Board considers appropriate; or (c) take over any company, to conduct, administer, perform and manage any project, joint ventures, privatization programme, scheme, the employees provident fund industry 29 or any other matters that have been planned or undertaken by the Board.
(2) the provisions of the Seventh Schedule shall apply to a corporation established under paragraph (1) (a) and the companies Act, 1965 shall apply to a company established or acquired under paragraph (1) (b) or (c), respectively.
Declaration of dividend 27. At or after the end of the financial year, on 31st December of each year, the Board shall, with the approval of the Minister, to declare a dividend rate in respect of those years, a rate of not less than two and a half per cent annually and, subject to section 50, dividends shall be payable on contributions to the Fund at the rate of: provided that — (a) No dividend rate of more than two and a half percent a year can be declared as such unless the Board is satisfied that in its opinion the ability of the Fund to settle all payments are required to be paid under this Act is not an endangered by declaration of that rate; and (b) No dividend rate of more than two and a half percent a year can be declared so if any sums advanced by the Malaysian Government under section 28 was not at that time be reimbursed.
The provision for advances from the Federal Consolidated Fund 28. If the Fund at any time unable to pay any amount of money Fund is required to pay under this Act, the amount of money required to be paid for such shall be charged up and advanced to the Group of 30 laws of Malaysia ACT 452 Federal Consolidated Fund and the Fund shall as soon as practicable reimburse Malaysian Government sums of such precedence.
Auditing annual accounts the Fund 29. The annual accounts of the Fund shall be audited in accordance with the provisions of the Act statutory bodies (accounts and annual reports) 1980 [Act 240].
PART IIIA of the INVESTMENT by the Investment FUND by Fund 29A. (1) Notwithstanding any provision to the contrary to this Act, the Board may, subject to such regulations and rules made under this Act, allowing an application for investment, made by a member of the Fund, part of any amount of credit that was a member of the Fund in the Fund management institution approved by the Minister, subject to such terms and conditions as it thinks fit.
(2) if the Board has allowed the transfer of a sum of money on the credit of the Member under subsection (1), the amount of the money will not be paid dividends as declared by the Board under section 27.
PART IV APPOINTMENT OF OFFICERS and SERVANTS, powers, functions and DUTIES of THEIR appointment of Chief Executive Officer, officers and servants of the Board 30. (1) the Minister shall appoint a fit and proper person, upon such terms and conditions as it may specify, as Chief Executive Officer, which may be given any name position as determined by the Board.
The employees Provident Fund 31 (2) If no appointment Chief Executive Officer made under subsection (1), the Chairman shall perform the duties of the Chief Executive Officer and shall be known as Executive Chairman and any remuneration or allowance paid shall be determined by the Minister.
(3) the Board shall appoint as officers or other servants, as it deems necessary for the efficient conduct of business of the Board, on such terms and conditions as may be determined by the Board, which may be given any name position as it may specify.
(4) the Chief Executive Officer shall, subject to the directions of the Board on matters of policy, charged with the day-to-day administration and management of the Affairs of the Board and administrative controls on officers and pekhidmatnya.
(5) subject to section 31 and 33, it shall be the duty of the Board to appoint, confirm, put in permanent or pensionable establishment, promote, turning and running disciplinary control over officers and pekhidmatnya.
(6) the Board may delegate any of its functions under subsection (5) to any Board Member, officer or to any Committee, consisting of several members or officers or persons of members and officers of both, appointed by him, and a member, officer or Committee shall exercise such functions under the direction and control of the Board.
The Establishment Of The Disciplinary Committee 31. (1) (struck by A958 Act).
(1A) (struck by A958 Act).
(1B) (struck by A958 Act).
(2) subject to subsection (4), the disciplinary authority of the Board with respect to officers and servants of the Board shall be the Disciplinary Committee of the Board which shall consist of five members of the Board who shall be appointed by the Board, which one of them shall be appointed as Chairman of the Committee.
32 laws of Malaysia ACT 452 (2A) the Chairman of the Disciplinary Committee of the Board and two members of the Committee shall constitute a quorum in all Disciplinary Committee meeting.
(2B) the Disciplinary Committee shall have the power to determine the course of the proceedings.
(3) in carrying out its functions, the Disciplinary Committee shall have the authority to take any disciplinary action and impose any disciplinary punishment as provided by any disciplinary rules made under section 73.
(4) (Cut by the Act A1080).
(5) Disciplinary Committee established under subsection (2) may, subject to subsection (6), delegate any functions, powers or duties of its other powers to impose disciplinary punishment of dismissal or demotion to any officers or servants of the Board, or to any officer or Committee of the Board of servants, with respect to any officer or certain servants of the Board or in respect of any class or category of officers or servants of the Board , and officers or servants or Committee delegated with functions, powers or duties shall perform, carry out or he fulfilled under the direction and control of the Disciplinary Committee shall have the power to review, revoke or amend any decision or finding officers or servants or the Committee.
(6) no representation can be made under subsection (5) to enable an officer or Board servants exercise such disciplinary authority or be a member of the Committee may exercise such disciplinary authority over the officials or servants higher from it in terms of rank.
(7) any officers or servants of the Board is not satisfied with the decision of the Disciplinary Committee or decision of any person or Committee delegated with functions, powers or duties under subsection (5) may appeal to the Board within thirty days from the date of the decision delivered at the address last known to officers or servants and the Board's decision shall be final.
The employees Provident Fund 33 (8) where the Board considers an appeal under subsection (7), a member of the Disciplinary Committee cannot take part in the deliberation of the Board on the appeal and could not vote when a decision on the appeal is taken by the Board: provided that the Board may, if it thinks necessary, require any member of the Disciplinary Committee assists the Board in pertimbangtelitiannya.
The imposition of a surcharge 32. (1) where the Board is satisfied that any person who is or was attached to the Board — (a) be responsible or have been responsible for any payment of money by should not be out of the Fund or for any payment of the money which is not supported with accordingly;
(b) be responsible or have been responsible for any deficiency in, or for destruction, any money, stamps, securities, stores or other property of the Board;
(c) that became or was the accounting officers, fail or has failed to keep proper records or account; or (d) has failed to make any payment, or responsible or liable for any delay in payment, will the money out of the Fund to any person to whom such payment payable under any contract, agreement or arrangement between that person and the Board,

and if a satisfactory explanation is not presented to the Board within the period specified by the Board, in respect of failure to collect, the payment should not be, the payment of which is not supported properly, lack of or destruction or failure to keep proper records or accounts, or failure to make a payment, or delay in making payment, the Board may impose a surcharge against that person a sum of money not exceeding that amount for any amount not 34 laws of Malaysia ACT 452 collected , any payments, lack of, or loss or the value of the property destroyed, as the case may be; and with respect to the failure to keep proper records or accounts, or failure to make a payment, or delay in making payment of the Board may impose a surcharge against that person a sum of money as the Board may think fit.
(2) the Board shall cause the Chief Executive Officer be notified of any surcharge made under subsection (1) and the Chief Executive Officer shall thereupon notify the person who disurcaj it.
(3) the Board may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received or if otherwise it appears that there are surcharges should be made, and the Board shall immediately cause the Chief Executive Officer be notified of the 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 by the person against whom the surcharge applies and can be sued and recovered in any court in the suit by the Board and can be recovered through a deduction — (a) from the salary of the person disurcaj the Board ordered such; or (b) of the pension of the person disurcaj the Board ordered so, monthly installments equivalent of not more than one-quarter of the total salary or monthly pension that person, as the case may be.
Establishment of Promotion with respect to officers and servants of the Board 33. (1) a Committee of Promotion Board shall be established in respect of officers and servants of the Board other than the Chief Executive Officer, who shall be the employees Provident Fund 35 out of five members of the Board shall be appointed by the Board, which one of them shall be appointed as Chairman of the Committee.
(1A) the Chairman of the Committee of promotion and two other members of the Committee of promotion shall constitute a quorum at all meetings of the Committee of promotion.
(1B) where on any question to be determined there is an equality of votes, the Chairman of the Promotion Committee shall have a casting vote in addition to his original vote.
(1 c) Promotion Committee shall have power to determine the course of the proceedings.
(2) Promotion Committee shall have the powers, functions and duties relating to the promotion of officers and servants of the Board.
(3) Promotion Committee may delegate any of the powers, functions or duties to any officers or servants of the Board, or to any officer or Committee of the Board of servants, with respect to any officer or certain servants of the Board or in respect of any class or category of officers or servants of the Board, and officials or servants or Committee delegated with the powers, functions or duties shall be implemented , running or he fulfilled under the direction and control of the Promotion Committee shall have the power to review, revoke or amend any decision or finding officers or servants or the Committee.
(4) any officer or Board servants not satisfied with the decision of the Committee of promotion or decision of any person or Committee delegated with functions, powers or duties under subsection (3) may appeal against such decision to the Board within thirty days from the date of the decision delivered at the address last known to officers or servants, and the Board's decision shall be final.
36 laws of Malaysia ACT 452 (5) when the Board considers an appeal under subsection (4), Member of the Promotion cannot take part in the deliberation of the Board on the appeal and could not vote when a decision on the appeal is taken by the Board: provided that the Board may, if it thinks necessary, require any member of the Promotion Committee assists the Board in pertimbangtelitiannya.
Appointment of Examiners, powers, functions and duties of their 34. (1) the Board may appoint as the number of Inspectors as he may deem necessary for the purposes of this Act from any officers and servants appointed under subsection 30 (3) and the 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 granted under this Act.
(3) an Inspector shall be subject to the direction and control of the Chief Executive Officer, or any officer or other servants of the Board authorized by the Chief Executive Officer to act on his behalf, and any other Examiners from it in terms of higher rank, and shall exercise its powers, its functions, and perform the duties referred to in subsection (2) in compliance with the instruction, direction, conditions, restrictions or limitations as the Chief Executive Officer , or officers or servants of the Board is empowered to act on his behalf, or Examiners higher in terms of rank, can be expressed orally or in writing, either generally or in any particular case or particular circumstances.
(4) the Chief Executive Officer shall have all the powers of Inspectors.
The employees Provident Fund 37 (5) the Board may, in writing, vest all or any of the powers, functions and duties of the Inspector on any of the officers of the Board is not appointed as Inspectors under subsection (1).
Powers to enter, examine and search 35. Subject to any regulations made under section 71, an Inspector or officer vested with the power of the Inspector may at any reasonable time — (a) enter any premises or place where the person is believed to have employed as employees;
(b) make such examination and inquiry as may be necessary to determine whether the provisions of this Act or the regulations or rules made thereunder are complied with or has complied with in any premises or place the;
(c) question check, either alone or in the presence of any other person, in respect of any matter under this Act with which he is reasonably require information, every person whom he has reason to believe can provide information regarding the matter of the investigation, and require every person the questioned check and for the purpose of the question and check can sue any such person to attend at the time and place specified in the summons; and (d) exercise any other powers as may be necessary to implement this Act.
Preventing the exercise of the powers of the Inspector 36. (1) No person shall — (a) refuses to give any Inspector in the exercise of its powers under section 35, access to any premises or part thereof;
38 the laws of Malaysia ACT 452 (b) attack, prevent, menggalang or delay the Inspectors in making any entry which he is entitled to do;
(c) fails to comply with any legal requirements in carrying out Inspector powers, functions and duties under section 35;
(d) refuses to give the Inspector any information reasonably required of them;
(e) failing to submit to, or hide or attempt to hide from, the Inspector, any property, books, other documents, or items related to it that Inspectors have reason to suspect that an offence has been or is being done under this Act; or (f) submit to the Inspectors as true, the information he may know or have reason to believe is false.
(1A) for the purposes of this section, the inspector shall include any officer that vest by the authority of the Inspector.
(2) any person who contravenes the provisions of subsection (1) commits an offence.
Power to question check 37 people. (1) the inspector or officer vested with the power of the Inspector, which makes any investigation under section 35 may question examine orally any person that he knows the facts and circumstances of the case and shall lose in writing any statement made by the person who questioned check it.
(2) the person questioned check shall be legally bound to answer all questions relating to such case put to him by the officer in question check it: provided that such person may refuse to answer any question to which the answer is have a tendency to expose him to a criminal charge or penalty or forfeiture of.
The employees Provident Fund 39

(3) a person who makes a statement under this section shall be legally bound to the truth, whether or not the statement made in whole or in part in answering questions.
(4) an officer who questioned check a person under subsection (1) shall first inform that person are the provisions of subsection (2) and (3).
(5) a statement made by any person under this section shall, upon whatsoever may be taken in writing and signed by the person who made it or placed with cap head jarinya as the case may be, after the statement was read out to him in a language he had made it and after she was given the opportunity to make any corrections he wanted.
(6) (struck by A914 Act).
Power Board assesses the contribution based on the information available 37A. (1) an Inspector or officer vest with the power of Inspectors may, began assessing any contribution payable by any employer based on the information available if that employer — (a) does not store or maintain any statement, details, register or any record in respect of each employee who is required to be performed by him under this Act; or (b) not or refuse to produce any statement, details, register or record in respect of each employee who is required to be submitted by him under this Act.
(2) the Assessment made under subsection (1) shall be sufficient evidence of the Board's claim for recovery of any contribution under section 65.
40 laws of Malaysia ACT 452 Power Chief Executive Officer to request information or details and search 38. (1) for the purpose of obtaining full information to determine whether any person shall be liable to pay contributions under this Act, the Chief Executive Officer may by notice in writing require any person — (a) to submit to the Chief Executive Officer within the time specified in the notice not less than thirty days from the date of the notice, any information or particulars as may be specified in the notice;
(b) to appear personally in front of the Chief Executive Officer or any officer appointed by him and submit to inspection all books, accounts, records and other documents which the Chief Executive Officer or the officer thinks necessary; or (c) to submit information or particulars in accordance with paragraph (a) and is also present in accordance with paragraph (b).
(2) any person who fails to comply with subsection (1) commits an offence.
(2A) where a person is convicted under subsection (2), the Court before which the person found guilty shall order that person to comply with the requirements of the notice the Chief Executive Officer under subsection (1) within twenty-one days from the date of the court order.
(3) when found by any magistrate, on information in writing to be taken the oath, and after such inquiry as he thinks necessary, that there are reasonable grounds for suspecting that certain premises are there any books, accounts, records or other documents to its production has required pursuant to subsection (1) and has not been submitted in compliance with the requirements, then the magistrate may issue a warrant to authorize the Chief Executive Officer or any person named in it with or without the help of — (a) to Search the premises and to break open and search any closets, drawers, boxes, koper, the box, the employees Provident Fund 41 packaging or container, whether or not, a fixture in the premises; and (b) to take possession of, or protect from interference, any books, accounts, records or other documents apparently are the books, accounts, records or other documents to its production was so required.
The Chief Executive Officer may issue recommendations to the Chief of police or the Director General of Immigration to prohibit any person from leaving Malaysia in certain circumstances 39. (1) (a) the Chief Executive Officer may, if he is of the opinion that any person is expected to be or is likely to leave Malaysia without paying any money payable to the Fund in respect of which a court order has been obtained, issue to the Chief of police or the Director General of Immigration a certificate that contains the amount that was payable to the Fund along with the request so that the person is prohibited from leaving Malaysia unless and until he pays all amounts payable to the Fund or submit a guarantee the satisfaction of the Chief Executive Officer for payment thereof.
(b) subject to any order issued or made under any written law relating to deportation or immigration, Chief of police or the Director General of Immigration upon receipt of a request under paragraph (a) in respect of any person shall take or cause to be taken all necessary measures (including using reasonable force, cancellation and seizure or detention of any letter of introduction and any Passport , a permit to exit or other travel documents relating to such person) as may be necessary to carry it out.
(c) the Chief Executive Officer shall cause notice of the issuance of a certificate under paragraph (a) so that the delivered to themselves or by registered post (addressed to the 42 laws of Malaysia ACT 452 his finally known) to the person intended by the certificate: provided that the non-receipt of the notice by the person not menidaksahkan anything done under this section.
(d) If a person in respect of which a certificate has been issued under paragraph (a) submitting a written statement signed on or after the date of issuance of the certificate by the Chief Executive Officer or an authorized officer which means that the money payable to the Fund specified in the certificate was paid or that a guarantee has been given for payment thereof, the payment or statement , as the case may be, shall be a sufficient authority to allow that person to leave Malaysia.
(2) no legal proceedings shall be instituted or maintained against the Board, officers and pekhidmatnya, the Government of Malaysia, police officer or any public servants in respect of anything done legally under this section.
Part V CONTRIBUTIONS to the EMPLOYEES PROVIDENT FUND of the Corporation's Duties to inform the Board about the incorporation or registration 40. (1) every corporation incorporated or registered under the companies Act 1965, as the case may be, shall, not later than thirty days from the date of incorporation or registration, notify the Board about incorporation or registration that, in the manner prescribed by the Board.
(2) any corporation that violates the provisions of subsection (1) commits an offence.
The employees Provident Fund 43 Tasks employers to register with the Board of 41. (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 pay wages in respect of which he is required to make contributions under this Act, to register with the Board in the manner prescribed by the Board.
(2) any employer who contravenes the provisions of subsection (1) commits an offence and, on conviction, be imprisoned for a period not exceeding three years or to a fine not exceeding ten thousand ringgit or both of each.
(3) if any person ceases to be an employer, within the meaning of this Act, he shall, within thirty days from the time the terhentinya, telling the Board thereon in such manner as may be prescribed by the Board.
(4) any person who contravenes the provisions of subsection (3) commits an offence.
The duties of the employers to provide wage statements and provide 42. (1) every employer shall provide and provides a statement of wages to each and every person and the employee wage statements shall contain such information as may be prescribed by rules.
(2) every employer shall prepare and keep one or more registers containing such information as may be prescribed by rules and shall be kept for a period so that every recorded details in it are available for inspection for not less than six years after the relevant register is recorded.
Contribution rate 43. (1) subject to the provisions of section 52, every employee and every employer to someone who is an employee within the meaning of this Act shall be liable 44 laws of Malaysia ACT 452 to pay monthly contributions in respect of the amount of wages for the month at the rates specified in the third Schedule respectively.

(2) any person who being a employer who fails, within such period as may be prescribed by the Board, to pay to the Fund any contribution that he is liable under this Act to pay in respect of or on behalf of any employee in respect of any month commits an offence and, on conviction, be imprisoned for a period not exceeding three years or to a fine not exceeding ten thousand ringgit or both.
(3) without prejudice to the provisions of subsection (1), the employer and the employee or any one of them may, at any time, choose to pay monthly contributions at a rate that exceeds the rate specified in the third Schedule respectively with one or a multiple of ringgit for one ringgit.
(4) notice of such election shall be given to the Board in such manner as may be prescribed by the Board and if any such notice was given, this Act shall, with respect to any employer or employee who has adopted as mentioned earlier, apply as if the contribution rate the employer or the employee has chosen to pay, are the rates respectively set out in the third schedule : provided that an election cannot be made so effective in recent times.
(5) the employer and the employee or any one of them may, at any time, cancel's construction made under subsection (4).
(6) notice of such cancellation shall be given to the Board in such manner as may be prescribed by the Board and if any such notice was given, this Act shall, with respect to any employer or employee who have cancelled as mentioned earlier, apply as if the employer or the employee did not elect to pay the excess contributions: employee Provident Fund 45 provided that a cancellation cannot be made so effective in recent times.
(7) in the event of death of an employee, there are no contribution payable under this section by or on behalf of that employee in respect of the month in which the death occurred: provided that if any such contributions have been received, the applicable contribution shall be paid into the Fund under section 50.
(8) Notwithstanding subsection (1) — (a) the person who is self-employed;
(b) the employee's pensionable;
(c) any person who is not the employer or not employees within the meaning of this Act; or (d) any person who is not the employer and not the employee within the meaning of this Act and both have given consent to make such contributions, may, by giving notice in such manner as may be prescribed by the Board, choose to pay monthly contributions in accordance with the rates fixed by the Board.
Remission of money related to the retirement of 44. (1) in addition to section 43, an employer or any other person may at any time, with the consent of employees, remit to the Board — (a) any money which is the employee retirement benefits; or (b) any money from any other retirement plan or scheme relating to the worker, in such manner as may be prescribed by the Board.
(2) an employee or any other person may at any time, remit to the Board any money from 46 laws of Malaysia ACT 452 any scheme or retirement plan relating to employee or that person in such manner as may be prescribed by the Board.
(3) where the Board receives any money remitted under subsection (1) or (2), the Board shall cause the money paid into the Fund under section 50.
Contribution payment 45. (1) unless otherwise provided for in this Act, the employer shall, in the first instance, liable to pay both contributions payable by him as well, on behalf and by excluding employees, the contributions payable by the employee; and for the purposes of this Act, contributions paid by the employer on behalf of the employee shall be deemed to be contribution by employees.
(2) contributions payable by the employer for himself and on behalf of the employee under subsection (1) shall be paid in respect of wages in the first month and subsequently.
(3) Notwithstanding section 49, if the employer fails to pay any contributions due within such period as may be prescribed, the employer shall be in addition to the contributions are liable to pay dividends will accrue on such contributions if the contributions paid by the employer during a set period with calculated according to section 27: provided that if the dividend rate for a given year have yet to be declared by the Board of , the last declared dividend rate shall apply for the purposes of the calculation of the dividend for the year.
(4) any employer who contravenes the provisions of subsection (3) commits an offence and, on conviction, be imprisoned for a period not exceeding three years or to a fine not exceeding ten thousand ringgit or both of each.
The employees Provident Fund 47 joint and several Liability of Directors, etc.
46. (1) where any contributions are still not paid by any company, a firm or an Association of persons, then, notwithstanding anything to the contrary in this Act or any other written law, a Director of the company includes any person who was the Director of the company in the period in which the contributions are paid, or liable partner of the firm , includes any person who was a partner of the firm in the period in which the contributions are paid, or liable office bearer of the Association such person, including any person who was the office bearer of the Association is in the time period in which the contributions have been paid, according to the be liable may be, shall together with the company, firm or Association of persons liable to pay such contributions , jointly and severally liable for contributions due and payable to the Fund.
(2) in this section the word "contribution" shall be deemed to include any dividends and interest payable on any contribution.
Employer contributions are not recoverable from employees 47. (1) Notwithstanding any contract to the contrary, the employer is not entitled to deduct or otherwise recover from wages or remuneration of employees, employer contributions from employees.
(2) if employers trim or try cutting of wages or remuneration of any employee of the whole or any part of the employer's contributions, he commits an offence and, on conviction, be imprisoned for a period not exceeding six years or a fine not exceeding twenty thousand dollars, or both.
48 laws of Malaysia ACT 452 recover employee contributions by employers 48. (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 employees shall, notwithstanding the provisions of any written law or any contract to the contrary, may be recovered by way of deduction from wages payable by the employer to the worker and not otherwise.
(3) any employers who cut employees ' contributions from wage workers and fail to pay the amount of money deducted or any part of it to the Fund commits an offence and, on conviction, be imprisoned for a period not exceeding six years or a fine not exceeding twenty thousand dollars, or both.
(4) no deduction for any contribution may be made as provided by subsection (2) — (a) unless at the time wages paid to the employee; and (b) other than contributions in respect of wages, who was then being paid: provided that, subject to such conditions as may be prescribed by the Board, if the employer has, through a mistake which is not due to the negligence of the employer, Miss deduct any contribution or part of any contribution due from him on behalf of the workers, so that part of it or contribution may be deducted from the wage payable by the employer to the employee not later than six months from the date of payment wages in respect of which contributions or part thereof that was left out of the cut.
(5) any employer who contravenes the provisions of subsection (4) commits an offence.
The employees Provident Fund 49 (6) (struck by A914 Act).
Interest on arrears of contributions

49. (1) If the amount of the monthly contribution or part of any monthly contributions that an employer is liable to pay under section 45 is not paid within such period as may be prescribed, the employer shall be liable, in addition to the dividend shall be paid under subsection 45 (3), to pay interest shall be credited to the Fund on the amount at any rate (which is a yearly rate) as declared by the Board from time to time in respect of each month or part of a month after the expiration of the period in which the amount remaining unpaid: provided that — (a) if the amount of interest calculated on such less than ten dollars, interest payable shall be ten dollars in respect of each month or part of a month; and (b) if the amount of interest exceeding ten dollars, interest payable shall be calculated to gain ten dollars to the highest of the following in respect of each month or part of a month.
(2) the Board may in any matter which he thinks fit meremit in whole or in part payment of any interest payable under this section.
Contributions shall be paid into the funds of the 50. (1) all sums collected, recovered or transferred under this Act shall be paid into the Fund in such manner as the Board may direct.
(2) the Board shall cause to be credited to the account of each Member — (a) the amount of any contributions paid respect by employers on behalf of itself and on behalf of the Fund;
50 laws of Malaysia ACT 452 (b) dividends any amount on the credit at the rate declared under section 27 in such manner as may be prescribed by the Board; and (c) any other money paid on behalf of the Member under this Act.
(2A) for the purpose of crediting any amounts of money into the account of a member of the Fund under subsection (2), the Minister may designate any number of accounts with respect to a member of the Fund and set the percentage to be credited into the account.
(3) if any employer fails to pay any contributions that have been deducted by him from the wages of an employee, the Board shall, upon being satisfied that the deduction was made, crediting the worker by the amount of such contributions along with any dividend in respect of which shall be credited if the contribution paid by the employer within the period prescribed and shall impose such amount be credited to the General Revenue Fund : provided that nothing-nothing in this section shall affect the right of the Board to recover the amount of the contribution and the dividend from that employer.
(4) any amount recovered under subsection (3) shall be paid in the following ways: (a) the first shall be credited to the General Revenue Fund of any sums paid out of the General Revenue Fund under subsection (3); and (b) the balance shall be credited to the account the employee their own contractor.
(5) (struck by A958 Act).
The employees Provident Fund 51 (6) of this section shall apply to any amount of credit that are on an employee in a given Fund approved when transfer such amount to the Fund.
Additional dividend payments 50A. In addition to the dividend payable under the proviso to subsection 50 (2), the Board may pay to the members of the Fund make withdrawals under subsection 54 (1), an additional dividend is determined by the Board.
Contributions and deposits cannot be assigned or detained 51. Notwithstanding anything to the contrary contained in any other written law — (a) no sum of money be deducted from the wages of a member of the Fund under section 48;
(b) no amount payable by an employer as carumannya; and (c) no amount is on credit a member Fund, assignable, transferred, be detained, disekuestrakan, levied thereon, for, or in respect of any debt or claim whatsoever, and * general meeting shall not be entitled to or have any claim on any sum of money or the amount.
The Fund approved 52. (1) no contribution becomes payable to the Fund by an employee in respect of their existing approved a Fund, or by an employer or employers of the employee in respect of the employee.
(2) where the Minister amends the first schedule under section 74 by deleting any perenggannya, any employer or group of employers prior to the date of order * RECORDS — formerly known as the "Assignee" — see section 17 Bankruptcy Act (Amendment) Act 2003 [Act A1197].
52 laws of Malaysia ACT 452 the effect has been to establish a provident fund or other schemes for the benefit of the whole or a group of its employees or their employees of the description specified in the paragraph shall, within such period as the Board may in its discretion allow, submit to the Board the details of the Provident Fund scheme or other as may be prescribed or in any particular case required by the Board , and if after checking the details of the Board is satisfied that the Provident Fund or other schemes such as amended if necessary, in such manner as may be required by the Board allocated for an employee benefits not less favourably than interest provided for an employee by the Fund, the Board may, subject to such conditions as may be imposed by it , declare the Provident Fund scheme or the other becomes a fund is approved.
(3) If an employee for any reason whatsoever convert jobs to an occupation in respect of which a fund is approved in respect of contributions exists, the employee shall cease from due to the Fund and the amount of the credit is at the employee shall remain in the Fund.
(4) If a worker, which is in an occupation in respect of which an approved Fund was established, constrained by rules of the approved Fund contribute to it for a trial period stated, any amount of money is on the workers in the credit Fund which is a contribution to the Fund by both employer and employee the date at which the job started , along with any dividends thereon, shall remain in the Fund.
(5) where — (a) the employer is one of a group of employers by their approved a Fund has 53 Employees Provident Fund established cease participation in the approved Fund; or (b) the employee — (i) leaving the employment in respect of which he is one of contributors to a Fund approved; or (ii) cease contribute to a fund passed, in circumstances other than those described in paragraph 54 (1) (a), (b) or (c), the amount of the credit is on every employee or employees within the approved Fund which is a contribution to the approved by both employer and employee since 1 July 1952 along with any dividends thereon shall, notwithstanding anything to the contrary contained in any other written law, transferred to the Fund, and the Board shall cause to be credited to each such employee or the employees the amount in such manner as the Board may direct and such amount must be transferred within one month from the time that employer cease participation in the approved provident fund or employee leaves the employment or cease from contribute , as the case may be, or within a further period as may be allowed by the Board in any particular case: provided that if an employee — (a) switch from employment in Malaysia under the employer by whom an approved Fund was established to employment outside Malaysia under the same employer; or (b) switch from employment under the employer who is one of a group of employers by their approved a Fund was established to employment under other employer is one of the same group, 54 laws of Malaysia ACT 452

and in any one thing that, if such conversion is allowed by rules of the approved Fund to continue to contribute to it on the same terms and conditions as if the Exchange does not occur, the employee, as long as he continues to contribute so, not for the purpose of subparagraph (b) (i) of this subsection are deemed to have left employment in respect of which he is one of contributors to a Fund approved : provided further that if according to the rules of the Fund approved the amount are on credit any employee made up wholly or partly of a life insurance policy, the policy shall not be transferred to the Fund, but shall be dealt with according to the rules.
(6) (a) If an approved Fund wound up, the amount of credit that are on every employee or employees within the approved Fund which is a contribution to the approved by both employer and employee since 1 July 1952 along with any dividends thereon, shall notwithstanding anything to the contrary contained in any written law other , transferred to the Fund, and the Board shall cause to be credited to each employee or the employees the amount in such manner as the Board may direct.
(b) the Board may, if it considers necessary in the interest of employees to do so, accept the overall assets and liabilities of the Group approved the money on a date as agreed and if approved the Fund's assets are not sufficient to settle its liability, the amount will be credited to the employee or employees under paragraph (a) shall be reduced in accordance with any rating as determined by the Board of : provided that if in accordance with the rules of the Fund approved the amount are on credit any employee made up wholly or partly of 55 Employees Provident Fund a life insurance policy, the policy shall not be transferred to the Fund, but shall be dealt with according to the rules.
(7) the employer who has set up a Fund approved shall be — (a) submit to the Board any accounts as may be required by the Board in respect of the approved Fund duly certified by a person who has been approved as auditors of the company under section 8 of the companies Act, 1965;
(b) notify the Board of any proposed amendments to the rules of the approved Fund and shall not make any amendment except with the written approval of the Board; and (c) submit to the Board any employee details that contribute to the approved Fund in such manner as may be prescribed by the Board.
(8) the Board may, if not satisfied with the management of any funds granted, revoke any declaration made under this section, and on such cancellation, subsection (5) of this section shall apply as it applies if the Fund wound up.
(9) the employer with respect to any fund approved shall be subject to the same penalty and offence in respect of any deduction or contribution made under the rules of a fund is approved as provided by this Act in respect of deduction and contribution relating to the Fund.
(10) Notwithstanding anything to the contrary contained in the rules of a fund is approved, the amount of the credit is at an employee in it along with any dividends thereon may be issued in any of the circumstances set out in paragraph 54 (1) (a), (b) or (c).
56 laws of Malaysia ACT 452 (11) Notwithstanding anything to the contrary contained in the rules of a fund is approved, any employer may upon the application of an employee who has attained the age of fifty years allows no more than one withdrawal is made out of the Fund approved the sum of money which is one-third of the amount of the credit is at the employee and an employee in respect of which permission for production have been granted under this subsection shall , although the withdrawal is made, continue to be regarded as one of contributors to the approved Fund.
(12) where an employee makes a withdrawal under subsection (10) of any amount are on credit in a fund is approved, he shall not thereafter be treated as employees, even if not for this subsection, he is an employee, for the purposes of this Act.
(13) any employer who fails to comply with any requirement or direction of the Board under this section, or any of the provisions of subsection (7), commits an offence.
(14) If the circumstances mentioned in subsection (5) and (8), any amount of contributions paid since 1 July 1952 transferred to the Fund, the employer and employee concerned may, by mutual consent, choosing to transfer to each of the credit amount is the employee in a fund is approved contributions paid to the Fund before 1 July 1952. Notice of the election shall be given to the Board in such manner as may be prescribed by the Board, and if the Board approves the transfer, the amount transferred to such fund shall be credited to that employee.
(15) Section 51 shall apply in respect of a fund is approved in the same manner as they apply in respect of the Fund.
The employees Provident Fund 57 (16) for the purposes of this section the expression "employer who has set up a Fund approved" includes employer for the benefit of its employees approved a Fund has been set up.
(17) there is nothing in subsection (7) and (13) can apply to an approved Fund established expressly by or under any written law.
(18) any expenses incurred by the Board in enforcing the obligations of the Fund approved under this Act shall be paid back to the Board of the Fund on the basis of the membership of the Fund.
The winding up of the Fund approved 53. The Fund approved for statutory or local authorities under the new scheme shall be wound up on such date as the Minister may, by notification in the Gazette, 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 for statutory or local authority within the meaning of "approved Fund" under section 2 of this Act, then winding up of the scheme shall be dealt with under section 30 of the Act retirement fund Statutory authorities and local 1977 [Act 185] Notwithstanding the provisions of section 52.
PART VI PRODUCTION CONTRIBUTION withdrawal from the Fund 54. (1) the Board may allow the production of all the total funds at credit a Member Group 58 laws of Malaysia ACT 452 Money in accordance with any terms and conditions prescribed by the Board if the Board is satisfied that — (a) the Fund members have died;
(b) members of the Fund have reached the age of fifty five years;
(c) the Fund is unable to physically or mentally to work; or (d) (Cut by the Act A1123).
(e) the Fund is not a Malaysian citizen and he will leave Malaysia with the intention of not going back to Malaysia.
(2) Notwithstanding section 58B, the Board may allow a member Fund seeking to make withdrawals under paragraph 54 (1) (b) to take an insurance policy under section 58B upon terms and conditions prescribed by the Board.
(3) when a member of the Fund have made the production of all the amount of credit available under paragraph (1) (b), (e) or subsection (2), a member of the Fund shall not be regarded as a worker under this Act unless he has given a notice to the Board and his employer in the manner prescribed by the Board of his intention to contribute to the Fund.
(4) Notwithstanding subsection (3), a member of the Fund which, prior to 1 August 1995, made the production of all the total funds at credit in the Fund on the ground that he'd leave Malaysia without intention to return to Malaysia or he'd resided in the Republic of Singapore shall be considered as workers under this Act if he or she giving a notice to the Board and his employer in the manner prescribed by the Board of his intention to contribute to the Fund.
(4A) subsection (5) shall not apply to any member of the Fund referred to in subsection (4).
(5) a member of the Fund make contributions under subsection (3) may only make further production

The employees Provident Fund 59 under paragraph (1) (b), (c) or (e) and after the withdrawal he shall cease to be a member of the Fund and shall be prevented from making any further contributions to the Fund.
(6) Notwithstanding subsection (1), the Board may allow the application a member Fund to remove part of the amount is in credit in accordance with any terms and conditions prescribed by the Board if the Board is satisfied that — (a) a member of the Fund have reached the age of fifty years;
(b) a member of the Fund has been buying or building a home;
(ba) a member of the Fund has sold the House has been purchased or by using production under paragraphs (b) and then he has to buy or build other houses;
(c) a member of the Fund has been buying or building a home and took a loan under paragraph 26 (1) (f) for the purchase or construction of the House;
(d) members of the Fund has been buying or building a home and took the loans and the House was digadaikan as security for the loan;
(da) member of the Fund has sold digadaikan homes as collateral for loans under paragraphs (d) and he then bought another house or to build and has taken other loans and new home has been digadaikan as security for the loan;
(e) a member of the Fund do not take a loan to buy or build houses but spouse group members that money has bought or built a home and took the loans and the House was digadaikan as security for the loan provided that a member of the Fund has been registered as joint owners of the House;
60 laws of Malaysia ACT 452 (f) a member of the Fund or any other person approved by the Board require medical financing;
(g) members of the Fund requires funding for higher education for herself or for her children.
(h) (Cut by the Act A1190).
(7) Notwithstanding subsection 54 (6), the Minister may, if he deems expedient and after consultation with the Board, by order published in the Gazette, add to, alter or modify the purposes for which a member can withdraw Fund under subsection (6).
Payment of dividends in such manner as determined by the Board of 54A. If any amount withdrawn out of the Fund under section 54, 55 or paid out of the Fund under section 56, the Board shall pay dividends, over the withdrawn amount, and in such manner as may be determined by the Board from time to time.
Production date 54B. For the purpose of withdrawal under this Act, the date of issuance shall be — (a) if payment is made with warrants, at the date of the issuance of warrants issued; and (b) if payment is made by means other than warrants, at the date of the withdrawal of the amount debited from the account of the Fund member.
Production by the employees retirement 54C. (1) subject to section 56, the Board may allow a member of the Fund, who shall be an employee of the employees Provident Fund which has not reached 61 pensionable age of fifty five years and still work with the Malaysian Government, any State Government or statutory authority or local to remove all total funds on credit in accordance with any terms and conditions prescribed by the Board.
(2) Notwithstanding subsection (1), the Board may authorize a member of the Fund who is a pensionable employee who has not attained the age of fifty five years to remove all or part of the total funds at credit on such terms and conditions as may be prescribed by the Board if the Board is satisfied that a member of the Fund has been required to retire or have chosen to retire under section 10 , 11, 12 and 12A Pensions Act 1980 [Act 227] or section 10, 11, 12 and 13 Pension Act statutory authority and local 1980 [Act 239].
(3) when a member of the Fund has made a withdrawal under subsection (1) or (2), a member of the Fund shall not be deemed to be workers under this Act unless a member of the Fund is not yet attained the age of fifty five years old and he works with employers in addition to the Malaysian Government, any State Government or any statutory authority or local.
(4) for the purposes of subsection (2), "part of the total funds at credit" means the amount of money on the credit of the Fund members up to the date when the written notification of retirement the Member received by the Board under section 56 comes into operation.
The periodic payment in lieu of the payment of the sum bulk 55. (1) Notwithstanding subsection 54 (1), a member of the Fund who has attained the age of fifty five years may — (a) to apply to remove the amount of available credit in the scheduled payment in lieu of the payment of a sum of money in bulk; or (b) apply to issue dividends only on the amount of available credit in lieu of the payment of a sum of money in bulk, 62 laws of Malaysia ACT 452 and the Board may, subject to any rules made under this section, allow the withdrawal.
(2) if the Board allows the withdrawal made under paragraph (1) (a), a member of the Fund is blocked from issuing amount on credit under paragraph 54 (1) (b).
Employer contributions relief 56. (1) the Board, after receipt of a notification in writing from the employer an employee pension scheme which States that the pensionable employees have died in the service or retiring on the ground reaching retirement age applicable to employee retirement or for any other reasons and make a request for reimbursement of the amount of money equal to the employer's contributions that have been sent to the Fund in respect of the pensionable employees by the Government of Malaysia or the Government of a State or any statutory authority or local or of all the employers for the pensionable employees, together with any dividend credited thereon, shall pay to the Pension Trust Fund established under section 3 of the Pension Trust Fund Act 1991 [Act 454], the amount along with dividends credited to it and then the amount of the credit is at the pensionable employees in the Fund shall be the amount that has been reduced from that date.
(2) Notwithstanding subsection (1), when the Board has allowed a Member withdraw Fund under subsection 54C (1) and (2), the Board may pay an amount of money equal to the employer's contributions are remitted to the members of the Fund in respect of a member of the Pension Trust Fund established under section 3 of the Pension Trust Fund Act 1991.
Costs for the production of 57. Unless otherwise provided, payment in respect of any production authorised by the Board under this Act shall be in the manner determined by the Board from time to time.
The employees Provident Fund an extra 58 63 Payment amount. (1) where permission for production under paragraph 54 (1) (a) has been granted, a supplementary amount specified in the Fifth Schedule shall be payable: provided that if the Board is satisfied that a member of the Fund was dead, and no permission for production under paragraph 54 (1) (a) has been granted, the Board may as it thinks fit, pay such additional amount to any person approved by the Board.
(1A) Notwithstanding subsection (1), the Board may not pay the additional amount, if the Board is satisfied that a member of the Fund there left any person approved by the Board.
(2) where permission has been given under paragraph 54 (1) (c), an additional amount specified in the Sixth Schedule shall be payable: provided that a member of the Fund shall not be paid an additional amount under this subsection for any further withdrawal under paragraph 54 (1) (c).
The withdrawn amount cannot be used for other purposes 58A. (1) the amount issued by any member of the Fund under this Act shall be used solely for the purpose for which such production was allowed.
(2) if all the amounts issued under this Act or any part of that amount is not used for the purpose for which such withdrawal is permitted, a member of the Fund shall return all or part of the amount which is not used to the Board within six months from the date of issuance.
(3) for the purposes of subsection (2), "issue date" means the date of withdrawal pursuant to section 54B.
64 the laws of Malaysia ACT 452 (4) any member of the Fund who contravenes subsection (1) and (2) commits an offence.
PART VIA the RECRUITMENT of INSURANCE POLICIES by insurance policies Acquisition FUND

58B. (1) The Board may allow the application a member Fund to use any amount of credit that was a member of the Fund for the purpose to take the insurance policy determined by the Board of the insurance company approved by the Minister, subject to such terms and conditions as the Board considers appropriate.
(2) if the Board has allowed the application of a member of the Fund under subsection (1), no dividend as declared by the Board under section 27 may be paid on the amount transferred to the insurance company.
(3) this section shall not apply to the members of the Fund which is pensionable employees and employees who are not Malaysian.
PART VII OFFENCES and PROCEEDINGS Declaration is not correct, the failure to provide statements, etc.
59. Any person who — (a) made orally or in writing or signed any declaration, statement, recommendation or other document required by this Act or any regulations or rules thereunder which is untrue or incorrect in any details; or (b) fails or refuses to provide or produce any declaration, certificate, statement or document the employees Provident Fund 65 other required by this Act or any regulations or rules thereunder that are given or presented, commits an offence and, on conviction, be imprisoned for a period not exceeding three years or to a fine not exceeding ten thousand ringgit or both of each.
Court orders 59A. If a person who is found guilty of an offence under paragraph 59 (b), the Court before which a person is convicted shall order that person to give or produce any declaration, statement, certificate or other document required by this Act or any regulations or rules thereunder to be given or presented.
General 60 penalty. Any person who contravenes any provision of this Act or any regulations or rules made thereunder commits an offence and if there are no special penalty expressly provided in this Act or the regulations or rules made thereunder that, on conviction, be imprisoned for a period not exceeding six months or to a fine not exceeding two thousand ringgit or both.
Attempt, preparation and conspiracy pensubahatan, punishable as offences 61. Any person who — (a) attempting to commit any offence under this Act;
(b) commits any act preparatory to or for the Commission of any offence under this Act; or (c) aiding and abetting or participating in a criminal conspiracy to do (as the term is defined in the Penal Code [Act 574]) of any offence under this Act, whether or not the offence is done as a result of the same, 66 laws of Malaysia ACT 452 committed such offence and shall be liable to the penalty provided for the offence.
A trial for any number of offences 62. Notwithstanding the provisions of any written law to the contrary, an employer can be charged with and tried at one trial for any number of offences under subsection 43 (2) and such offence shall, for the purposes of the law for the time being in force relating to criminal procedure, are deemed to constitute the same transaction.
Order Of The Court 63. (1) Notwithstanding the provisions of any other written law, if an employer found guilty of an offence under subsection 43 (2) or 48 (3), the Court before which that employer found guilty shall order the employer to pay to the Fund any amount of contributions, along with any dividend credited thereon, due and payable to the Board and to be certified by an officer authorized by the Board as due from the employer before the date of the finding is guilty of it.
(2) If an employer is found guilty of an offence under subsection 45 (3), the Court before which that employer found guilty shall order the employer to pay the amount of any dividends thereon due and payable to the Board and to be certified by an officer authorized by the Board as due from that employer.
(3) a court order issued under subsection (1) or (2) or both must be paid by the employer in once the payment at the date the order was issued unless the Court is satisfied that the employer is unable to financially and special reason the offence committed, the Court may order the payment of arrears of contributions made in not more than six instalments from the date of the order.
The employees Provident Fund 67 (4) If an employer fails to comply with any order under subsection (3), the Court shall, on application of the Board, issue a warrant for the melevi property of the employer to obtain the total outstanding contributions in accordance with the following ways: (a) in distress and sale of the assets of the employer in accordance with the same procedure as the implementation under rules 30 subordinate courts Rules 1980 [P.U. (A) 328/1980] and this implementation shall apply in mutatis mutandis notwithstanding the amount in order arrears of contributions or dividends or both; or (b) the same way as a fine as provided under section 283 criminal procedure code [Act 593].
Certification an authorized officer of the Board shall be evidence of 64. In any legal proceeding a copy of an entry in the accounts of the Fund are properly certified under the hand of an officer of the Board authorized shall be prima facie evidence that the entry was made and about the truth of its contents.
Civil proceedings for recovery of 65 contributions. (1) Notwithstanding the provisions of any other written law all contributions payable under this Act shall, without prejudice to any other remedy, recovered by the Board directly as a civil debt.
(2) proceedings for recovery of civil debts directly as are contributions may be initiated by any officer authorized for that purpose through special orders or general instructions from the Chairman and any such officer may conduct the proceedings.
(3) in this section the word "contribution" shall be deemed to include any dividends and interest payable on any contribution.
68 the laws of Malaysia ACT 452 Protection contributions in the proceedings or execution sale under Security 66. (1) If, at any time before the commencement of the winding up of a company or, in the case of a prior to the making of an order of receipt in the case of a person of the debtor in bankruptcy — (a) an arrest has been issued against the property of an employer as the implementation of a decree against him and any such property has been seized or sold or otherwise produced in accordance with the implementation; or (b) property of an employer was sold, upon application of a person secured creditors, then the result of the sale or production of other than such property shall not be divided any person entitled to it until a court ordered sale or other production, has made provision for the payment of any amount due in respect of contribution payable by the employer under this Act.
(2) in this section the word "contribution" shall be deemed to include any dividends and interest payable on any contribution.
The conduct of civil proceedings 67. Notwithstanding the provisions of any written law, but without prejudice to section 65, in any civil proceedings by or against the Board of — (a) any person holding office as a Federal Counsel and authorized by the Attorney General for that purpose; or (b) any legal officer of the Board authorized for the purpose by the Chairman, may, on behalf of the Board, begin, attend and conduct such proceedings and may make and do all the attendance, actions and application in respect of the proceedings.
The employees Provident Fund 69 68. (Struck by Act A1080).
Offences by body corporate 69. If an offence under this Act or any regulations or rules made thereunder has been committed by a body corporate, firm, organization or other group of persons, any person that at the time of the Commission of the offence was a Director, Manager, Secretary or other similar officer or partner of the body corporate, firm, organization or other group of persons purporting to act on nature or the , as well as the body corporate, firm, organization or group of persons that other, be deemed to be guilty of such offence unless he proves that the offence was committed without the consent or pembiarannya and that he has undertaken every effort to prevent the Commission of the offence as he ought to be carried out by him, considering the type of functions on the property and to all the circumstances.

Member of the Board, the investment Panel and officers deemed to be public servants 70. Every Member of the Board, the investment Panel, officers and servants of the Board shall be deemed to be public servants within the meaning of the Penal Code.
PART VIIA MONEY GROUP MEMBERS Who Are NOT MALAYSIAN Application A.70a. This section shall apply to each Member of the Fund which is not Malaysian citizens who choose to contribute on or after 1 August 1998.
70B. (Cut by the Act A1190).
70 laws of Malaysia ACT 452 Production of Fund 70C. The Board may allow the production of all the available credit amount at a member of the Fund which is not a citizen of Malaysia upon such terms and conditions as may be prescribed by the Board if the Board is satisfied that — (a) the Fund members have died;
(b) a member of the Fund is unable to physically or mentally to work; or (c) a member of the Group the money will leave Malaysia and have no intention to return to Malaysia.
Nomination 70D. A member of the Fund which is not a citizen of Malaysia are not allowed to make any nomination under this Act.
Continuation of the application of other provisions 70E. In addition to and not as a reduction of the provisions under this part, all the other provisions under this Act except section 29A, 54, 54A, 55, 58 and 58B shall apply to a member of the Fund which is not a citizen of Malaysia.
Refund of credit 70F. Notwithstanding section 70C, the Board may, in the manner prescribed by the Board, return to a member of the Fund which is not a Malaysian citizen and the remit within the period beginning on August 1, 1998 and ending on August 1, 2001, all amounts on the credit of the Member.
The employees Provident Fund 71 PART VIII the POWER to make regulations and rules of the Minister's power to make regulations 71. The Minister may, on the recommendation of the Board, make regulations — (a) to provide for the method of payment and collection of contributions and any matters incidental thereto;
(b) to provide for nomination by a member of the Fund will be the person to whom any amount of credit that are on the Fund at the time of his death shall be paid after his death, for the way that the nomination may be revoked in accordance therewith and to the circumstances in which it shall be deemed to cease to have effect and for the payment of that amount to the nominee named such;
(c) to provide for the payment of a sum of money be on credit a member Fund at the time of his death in the absence of a nomination by the person to whom the sum is to be paid after his death;
(d) to provide for an additional amount of payment in case of death of a member or on production under the provisions of paragraph 54 (1) (c);
(e) to provide that any amount not exceeding two hundred thousand dollars, or any other amount as determined by the Minister, from time to time, by notification in the Gazette, which is at credit a member died in the Fund may be paid out by the Board without the presentation of any evidence that any estate duty payable on the estate of a deceased member is paid;
72 the laws of Malaysia ACT 452 (f) to provide for the destruction of records and documents, but such regulations shall require prior consultation with the National Archives prior to destruction;
(g) to provide for an offence under this Act or the regulations or rules made thereunder that can is compounded by the Board, the person can compound, limit the amount of money to be collected for the compounding and procedures and forms shall be adhered to in the compound;
(h) to prescribe fees to 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 for the charged on fund management institution under Part IIIA;
(j) to prescribe anything relating to investment under Part IIIA include matters relating to appointment, management, administration, duties, terms and conditions of fund management institutions;
(AC) to prescribe any matter relating to the recruitment of insurance policy under Part VIA, including appointments, management, administration, duties, terms and conditions of the insurance company;
(k) to prescribe anything which under this Act shall be prescribed by the Minister; and (l) to perform any of the provisions of this Act.
Minister's power to require others to contribute and declare any payment or remuneration as wages 72. Notwithstanding anything in this Act or any other written law, the Minister may by notification in the Gazette — (a) require any person who obtains income from any trade, business or profession, or from any other source as he may, so as to contribute to the Fund;
The employees Provident Fund 73 (b) declare any kind of payment or remuneration paid or payable by any employer to its employees under a contract of service or apprenticeship, as wages, if the Minister is satisfied that, in view of the nature or purpose of the remuneration or payment or any other relevant facts, payment or remuneration is laudable given the circumstances is deemed to be wages for the purposes of this Act; or (c) declare any person or class of person employed, engaged or contracted to carry out work in any job in any agricultural or industrial, construction, commercial, business or work as an employee or employees and those who employ, engage or contracts with any person or class of persons referred to above, shall be deemed to be the employer and the employer and the employee shall be deemed to have made a service contract with each other and the Minister may decide any payment received by persons referred to above as wages for the purposes of this Act, this Act and thereupon shall apply to the person, the employer or employee, as the case may be, subject to such modifications as may be prescribed by the Minister.
The power of the Board to make rules 73. The Board may, in addition to other duties imposed and powers conferred upon him under this Act, make rules — (a) to provide for the payment of all contributions under this Act or any part thereof, which was left out of the paid;
(aa) to prescribe any matter relating to the recruitment of insurance policy under Part VIA, including procedures for the recruitment of an insurance policy;
(b) to provide for the storage of books, accounts or records by an employer;
74 laws of Malaysia ACT 452 (c) to agree on a statement to be made by the employer, and the form and registers shall be used, in enforcing any provision of this Act;
(d) to establish a procedure to be followed once the contributions deposited by the employer in the Fund;
(e) to provide, in the case where an employee is working simultaneously with two or more employers, the extent of the obligation of the employer contribution payments under this Act;
(f) to provide for the return of contributions, or any part of the contribution, which erroneously paid, together with any dividends on such contributions;
(g) to establish a procedure to be followed for the purpose of nomination and revocation of nomination, and the details should be submitted;
(h) to establish a procedure relating to the withdrawal of the Fund;
(i) to provide for the appointment of the Board of medicine for the purpose of paragraph 54 (1) (c) and for such other purposes as may be prescribed;
(j) to prescribe the information to be submitted and the person, the officer or authority to which such evidence should be submitted for the purposes of section 54;
(k) to provide for the disposal of unclaimed amount is not paid or otherwise, is still in the Fund;
(l) to establish a procedure to be followed for disposal of matters relating to the account of the employer and employees;
(m) (i) to make any disciplinary rules as it may deem necessary or expedient to provide for disciplinary officers and servants of the Board includes temporary officers and contract officer Board;
The employees Provident Fund 75 (ii) disciplinary rules made by the Board under this Act may include provision for the detention of the work with a reduction in salary or other remuneration, or the provision for suspension work without salary or other remuneration, shall be an officer or the Board pending the results of the servants disciplinary proceedings;
(iii) disciplinary rules made under this Act shall create any disciplinary offence and provide for any disciplinary punishment as may be thought fit by the Board, such allotted and the sentence may include dismissal or demotion;

(iv) disciplinary rules made under this Act may in establish a procedure for disciplinary proceedings provide for opportunities for the representations made in the circumstances by the person against whom the disciplinary proceedings taken before a decision was reached by the disciplinary authority over disciplinary charges against that person;
(n) to prescribe anything relating to investment under Part IIIA include procedures for investment;
(o) to prescribe the procedure to be followed in matters relating to finance and accounts of the Fund; and (d) to prescribe anything which can be set by the Board under this Act.
Minister's power to amend the schedule of 74. The Minister may, by order notified in the Gazette, amend, add to or amend any Schedule to this Act.
76 laws of Malaysia ACT 452 PART IX REPEAL and TRANSITIONAL PROVISIONS Repeal the employees Provident Fund Act 1951 75. On the day prescribed — (a) the employees Provident Fund Act 1951 [Act 272] (in this section referred to as "the repealed Act") shall cease to have effect;
(b) the employees Provident Fund Board (in this section referred to as "the Board of the EPF") which is a body corporate established under the repealed Act shall also cease to exist: provided that the EPF Board Member who immediately before the day determined was appointed as a member of the Board of the EPF shall on that day become a member of the Board and shall be subject to all provisions of this Act relating to the Member and shall be deemed to have been appointed under this Act.
Continuation of laws, etc.
76. (1) subject to the provisions of this Act, all written laws, orders, regulations and rules touch or for the protection of the EPF Board and in force immediately before the day determined shall, until amended or revoked by the authority having power to do so, continue in force on and after the day specified and interpreted as if this Act was not approved: provided that any reference in it about the EPF Board shall , unless the context otherwise requires, be construed as a reference to the Board, and expressions shall mean something such pronunciation shall be construed accordingly.
(2) all orders, directions, appointments, notifications, regulations and rules made under the provisions of the employees ' Provident Fund Act, which repealed the 77 and in force immediately before the day determined shall, to the extent consistent with the provisions of this Act, be deemed to have been made under this Act, and shall remain in force until other provision is made under this Act or up to the date upon which it is due.
The transfer of power, rights, liabilities and duties of 77. Subject to the provisions of this Act, all the powers, rights, privileges, duties, liabilities or obligations before the specified day is the power, rights, privileges, duties, liability or obligation of the Board of the EPF shall, from the day it was revealed to the Board.
The transfer of the assets of 78. (1) subject to the provisions of this Act, all the land immediately before the day determined vested in the Board of the EPF shall, on that day, vested in the Board.
(2) subject to the provisions of this Act and to any directions of the Minister, all the property and assets other than land immediately before the day determined is vested in the Board of the EPF or any person on behalf of the Board of the EPF shall on that day, vested in the Board.
Existing contracts 79. Subject to the provisions of this Act, all deeds, bonds, agreement, instrument and work arrangements that existed immediately before the day determined and touching any property transferred under section 78 shall have effect and the full effects of or side Board and can be fully enforced and seberkesannya as if the Board, rather than the Board of the EPF or any person acting on behalf of the Board of the EPF , has been named in it or has become a party to it.
78 laws of Malaysia ACT 452 continuation of the criminal proceedings and civil law 80. (1) subject to the provisions of this Act, repeal the Act repealed it, or anything contained in this Act, it shall not affect the liability of any person prosecuted or sentenced for offences committed under the Act is repealed before the day the set, or any of the proceedings were brought and penalties that have been imposed before that day in respect of the offence.
(2) subject to the provisions of this Act, any proceedings (whether civil or criminal) or cause of actions pending or existing immediately before the day determined by or against the Board of the EPF or any person acting on behalf of the Board of the EPF may be continued or commenced by or against the Board as proceedings (whether civil or criminal) may be continued or commenced by or against the Board of the EPF or such person as if this Act was not approved.
(3) any appeal brought or any permission to appeal a dipohonkan on or after the day specified against a decision rendered in any legal proceedings before that day may be brought by or against the Board as the appeal can be brought by or against the Board of the EPF as if this Act was not approved.
Transfer Fund 81. Subject to the provisions of this Act, all the money is in, and due to the Fund established under section 4 of the repealed Act shall on the day set is transferred to the Fund.
Continuation of officers and servants 82. Every person who immediately before the day determined has worked as an officer or the Board of the EPF should be servants on that day are deemed to be employed as an officer of the employees Provident Fund 79 or servants, as the case may be, the Board of the terms and conditions of service are the same as before the specified day.
Disciplinary proceedings pending 83. All disciplinary proceedings which, immediately before the specified day, pending against any of the officers or servants of the Board of the EPF on or after that date, can continue against officers or servants of it by the relevant authorities for Board established by this Act.
Transfer of Fund members 84. Every employee who immediately before the specified day is a member of the Fund established under section 4 of the repealed Act shall at that date a member of the Fund and is subject to all provisions of this Act relating to members of the Fund.
Transfer of registration 85 employers. Every employer who is registered under the provisions of the repealed Act or the rules made thereunder shall be deemed to have been duly registered under this Act.
Prevents anomalies 86. (1) where any difficulty arises in respect of the transitional provisions mentioned above in this Act the Minister may by order make such modifications in those provisions as it considers necessary to prevent anomalies: provided that the Minister shall exercise the powers conferred by this section after the expiry of two years from the day specified.
(2) in this section "modification" includes amendment, addition, deletion, replacement, adjustment, alteration, variation and disapplication of any provision of this section.
80 laws of Malaysia ACT 452 FIRST SCHEDULE [section 2] PEOPLE who are NOT EMPLOYEES (1) all orang asli nomad unless in any particular case the Director-General of the Department of Orang Asli recommend otherwise.
(2) domestic salary as defined in section 3 of the workmen's Compensation Act 1952 [Act 273], except when employed — (a) by any employer as specified in the second schedule on this Act;
(b) by any organization that is registered or required to be registered under any written law for the time being in force relating to the registration of organizations or cooperative organizations;
(c) in any business that is registered or licensed or required to be registered or licensed under the registration of businesses Act 1956 [Act 197], Trade Licensing Ordinance for the State of Sabah [Sabah Cap. 144] Licensing Ordinance, professions and Trade for the State [Sarawak Cap. 33] or Business names Ordinance of Sarawak [Sarawak Cap. 64], as the case may be; or (d) by any corporation incorporated under any written law.
(3) domestic salary defined as the first (other than as exempt under paragraph (2)) that does not, in respect of any employment in which they are working at that time, giving to the Board and their employer one month's notice in the prescribed form on their intention to become a member of the Fund.
(4) external Employee as defined in section 3 of the workmen's Compensation Act 1952, except when employed by any employer as specified in the second schedule.

(5) any person detained in any prison, Henry Gurney School, school-approved, free prisoners, mental hospital, rehabilitation centre which has the same meaning in the Act drug addicts (treatment and rehabilitation) 1983 [Act 283], or the placement of lepers.
(6) any person employed and the country domisilnya is beyond Malaysia and that check-in and are temporarily under the authority of any pass issued under the provisions of any written law relating to immigration and that do not give the Board and the employer one month's notice in the prescribed form of his intention to become a member of the Fund.
The employees Provident Fund 81 (7) any person employed and the country domisilnya is beyond Malaysia and that in accordance with the terms and conditions of services join a provident fund or other schemes established or administered outside Malaysia.
(8) any person employed and the country domisilnya is beyond Malaysia and who have obtained the prior written approval of the Board to participate in accordance with the terms and conditions of its services in a provident fund or other schemes established or administered in Malaysia.
(9) any person who is a member of the Administration as defined under article 160 of the Constitution.
(10)-(12) (Cut by the Act A1190).
82 the laws of Malaysia ACT 452 SECOND SCHEDULE [section 2] the definition of "EMPLOYER" (1) Public Utilities Board of Singapore.
(2) any Embassy, High Commission, Consulate or any other Government and any Office or such other departments as set out by the Minister from time to time by notification in the Gazette for the purposes of this paragraph (in relation to employment in Malaysia in a civil post, under a contract of service or under any arrangement made in Malaysia or in the Republic of Singapore , who instead of jobs in any post fixed benefit under any law relating to retirement or pension).
THIRD SCHEDULE [Subsection 43 (1)] the RATE of MONTHLY CONTRIBUTIONS part A monthly contribution Rates set out in this part shall apply to — (a) an employee who is a citizen of Malaysia;
(b) employees who are not Malaysian citizen but is a permanent resident in Malaysia; and (c) employees who are not Malaysian citizens who choose to make contributions before 1 August 1998.
The AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM From 0.01 to 10.00 nil nil nil From 10.01 till 20.00 3.00 3.00 6.00 From 20.01 to 40.00 5.00 5.00 10.00 From 40.01 to 60.00 8.00 7.00 15.00 From 60.01 to 80.00 10.00 9.00 19.00 employees Provident Fund 83 From 80.01 to 100.00 11.00 12.00 23.00 From 100.01 to 120.00 14.00 15.00 From 29.00 to 120.01 16.00 17.00 33.00 140.00
From 160.00 to 140.01 18.00 38.00 From 20.00 to 20.00 160.01 180.00 22.00 42.00 From 180.01 to 200.00 24.00 22.00 46.00 From 200.01 to 220.00 25.00 27.00 From 52.00 to 220.01 240.00 29.00 27.00 56.00 From 240.01 to 260.00 32.00 29.00 61.00 From 260.01 to 280.00 65.00 31.00 34.00 From 280.01 to 300.00 33.00 36.00 From 69.00 300.01 to 320.00 36.00 39.00 From 75.00 to 340.00 41.00 320.01 79.00 From 38.00 to 40.00 340.01 360.00 From 44.00 to 84.00 360.01 380.00 46.00 88.00 From 42.00 to 48.00 44.00 380.01 400.00 92.00 From 400.01 to 420.00 51.00 98.00 From 47.00 to 440.00 53.00 420.01 102.00 From 49.00 to 440.01 460.00 56.00 107.00 From 51.00 to 58.00 460.01 480.00 111.00 From 53.00 to 55.00 480.01 500.00 60.00 500.01 to 115.00 From 58.00 121.00 From 520.00 63.00 to 65.00 60.00 520.01 540.00 From 125.00 to 540.01 560.00 68.00 130.00 From 62.00 to 70.00 560.01 580.00 134.00 From 64.00 to 72.00 66.00 580.01 600.00 138.00 From 600.01 to 620.00 75.00 69.00 144.00 From 620.01 to 640.00 77.00 71.00 148.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 84 laws of Malaysia ACT 452 From 640.01 to 660.00 73.00 153.00 From 80.00 to 680.00 82.00 660.01 157.00 From 75.00 to 77.00 680.01 700.00 84.00 700.01 to 161.00 From 87.00 720.00 167.00 From 80.00 to 89.00 720.01 740.00 171.00 From 82.00 to 92.00 84.00 740.01 760.00 From 176.00 to 760.01 780.00 94.00 86.00 180.00 From 780.01 to 800.00 96.00 88.00 184.00 From 800.01 to 820.00 99.00 91.00 190.00 From 820.01 to 840.00 101.00 194.00 From 93.00 to 104.00 95.00 840.01 860.00 199.00 From 860.01 to 880.00 106.00 203.00 From 97.00 to 880.01 900.00 108.00 207.00 From 99.00 to 900.01 920.00 111.00 102.00 213.00 From 920.01 to 940.00 113.00 104.00 217.00 From 940.01 to 960.00 116.00 106.00 222.00 From 960.01 to 980.00 118.00 108.00 226.00 From 980.01 to 1000.00 120.00 110.00 230.00 From 1000.01 to 1020.00 123.00 113.00 236.00 From 1020.01 until 1040.00 115.00 125.00 to 240.00 From 128.00 1040.01 1060.00 117.00 245.00 From 1060.01 to 1080.00 130.00 119.00 249.00 From 1080.01 to 1100.00 132.00 121.00 253.00 From 1100.01 to 1120.00 135.00 124.00 259.00 From 1120.01 to 1140.00 137.00 126.00 263.00 From 1140.01 to 1160.00 140.00 128.00 268.00 From 1160.01 to 1180.00 142.00 130.00 272.00 From 1180.01 to 1200.00 144.00 132.00 276.00 AMOUNT WAGES for CONTRIBUTION RATE For the MONTH of the MONTH by the by the amount of the employer Contribution Employee RM RM RM RM RM employees Provident Fund 85 From 1200.01 to 1220.00 147.00 282.00 From 135.00 to 1220.01 1240.00 149.00 137.00 286.00 From 1240.01 to 1260.00 152.00 139.00 291.00 From 1260.01 to 1280.00 154.00 141.00 295.00 From 1280.01 to 1300.00 156.00 143.00 299.00 From 1300.01 to 1320.00 159.00 146.00 305.00 From 1320.01 to 1340.00 161.00 148.00 309.00 From 1340.01 to 1360.00 164.00 150.00 314.00 From 1360.01 to 1380.00 166.00 152.00 318.00 From 1380.01 to 168.00 1400.00 322.00 154.00 From 1400.01 to 1420.00 171.00 157.00 328.00 From 1420.01 to 1440.00 173.00 159.00 332.00 From 1440.01 to 1460.00 176.00 161.00 337.00 From 1460.01 to 1480.00 178.00 163.00 341.00 From 1480.01 to 1500.00 165.00 180.00 345.00 From 1500.01 to 1520.00 183.00 168.00 351.00 From 1520.01 to 1540.00 170.00 185.00 355.00 From 1540.01 to 1560.00 188.00 172.00 360.00 From 1560.01 to 1580.00 190.00 174.00 364.00 From 1580.01 to 1600.00 192.00 176.00 368.00 From 1600.01 to 1620.00 195.00 179.00 374.00 From 1620.01 to 1640.00 197.00 181.00 378.00 From 1640.01 to 1660.00 200.00 183.00 383.00 From 1660.01 to 1680.00 202.00 185.00 387.00 From 1680.01 to 1700.00 204.00 187.00 391.00 From 1700.01 to 1720.00 207.00 190.00 397.00 From 1720.01 to 1740.00 209.00 192.00 401.00 From 1740.01 to 1760.00 212.00 194.00 406.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 86 laws of Malaysia ACT 452 From 1760.01 to 1780.00 214.00 196.00 410.00 From 1780.01 to 1800.00 414.00 From 216.00 to 198.00 1800.01 1820.00 219.00 201.00 420.00 From 1820.01 to 1840.00 221.00 203.00 424.00 From 1840.01 to 1860.00 224.00 205.00 429.00 From 1860.01 to 1880.00 226.00 207.00 433.00 From 1880.01 to 1900.00 228.00 209.00 437.00 From 1900.01 to 1920.00 231.00 212.00 443.00 From 1920.01 to 1940.00 233.00 214.00 447.00 From 1940.01 to 1960.00 236.00 216.00 452.00 From 1960.01 to 1980.00 238.00 218.00 456.00 From 1980.01 to 2000.00 240.00 220.00 460.00 From 2000.01 to 2020.00 243.00 223.00 466.00 From 2020.01 to 2040.00 245.00 225.00 470.00 From 2040.01 to 2060.00 248.00 227.00 475.00 From 2060.01 to 2080.00 250.00 229.00 479.00 From 2080.01 to 2100.00 252.00 231.00 483.00 From 2100.01 to 2120.00 255.00 234.00 489.00 From 2120.01 to 2140.00 257.00 236.00 493.00 From 2140.01 to 2160.00 260.00 238.00 498.00 From 2160.01 to 2180.00 262.00 240.00 502.00 From 2180.01 to 2200.00 264.00 242.00 506.00 From 2200.01 to 2220.00 267.00 245.00 512.00
From 2220.01 to 2240.00 269.00 247.00 516.00 From 2240.01 to 2260.00 272.00 249.00 521.00 From 2260.01 to 2280.00 274.00 251.00 525.00 From 2280.01 to 2300.00 276.00 253.00 529.00 From 2300.01 to 2320.00 279.00 256.00 535.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees provident 2320.01 to 87 From 2340.00 281.00 258.00 539.00 From 2340.01 to 2360.00 284.00 260.00 544.00 From 2360.01 to 2380.00 286.00 262.00 548.00
From 2380.01 to 2400.00 288.00 264.00 552.00 From 2400.01 to 2420.00 291.00 267.00 558.00 From 2420.01 to 2440.00 293.00 269.00 562.00 From 2440.01 to 2460.00 296.00 271.00 567.00 From 2460.01 to 2480.00 298.00 273.00 571.00 From 2480.01 to 2500.00 300.00 275.00 575.00 From 2500.01 to 2520.00 303.00 278.00 581.00 From 2520.01 to 2540.00 305.00 280.00 585.00 From 2540.01 to 2560.00 308.00 282.00 590.00 From 2560.01 to 284.00 594.00 2580.00 310.00 to 312.00 2580.01 From 2600.00 286.00 598.00 From 2600.01 to 2620.00 315.00 289.00 604.00 From 2620.01 to 2640.00 317.00 291.00 608.00 From 2640.01 to 2660.00 320.00 293.00 613.00 From 2660.01 to 2680.00 322.00 295.00 617.00 From 2680.01 to 2700.00 324.00 297.00 621.00 From 2700.01 to 2720.00 327.00 300.00 627.00 From 2720.01 to 2740.00 329.00 302.00 631.00 From 2740.01 to 2760.00 332.00 304.00 636.00

From 2760.01 to 2780.00 334.00 306.00 640.00 From 2780.01 to 2800.00 336.00 308.00 644.00 From 2800.01 to 2820.00 339.00 311.00 650.00 From 2820.01 to 2840.00 341.00 313.00 654.00 From 2840.01 to 2860.00 344.00 315.00 659.00 From 2860.01 to 2880.00 346.00 317.00 663.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 88 laws of Malaysia ACT 452 From 2880.01 to 2900.00 348.00 319.00 667.00 From 2900.01 to 2920.00 351.00 322.00 673.00
From 2920.01 to 2940.00 353.00 324.00 677.00 From 2940.01 to 2960.00 356.00 326.00 682.00 From 2960.01 to 2980.00 358.00 328.00 686.00 From 2980.01 to 3000.00 360.00 330.00 690.00 From 3000.01 to 3020.00 363.00 333.00 696.00 From 3020.01 to 3040.00 365.00 335.00 3040.01 700.00 From to 368.00 3060.00 337.00 705.00 From 3060.01 to 3080.00 370.00 339.00 709.00 From 3080.01 to 3100.00 372.00 341.00 713.00 From 3100.01 to 3120.00 375.00 344.00 719.00 From 3120.01 to 3140.00 377.00 346.00 723.00 From 3140.01 to 348.00 380.00 3160.00 728.00 From 3160.01 to 3180.00 382.00 350.00 732.00 From 3180.01 to 3200.00 384.00 352.00 736.00 From 3200.01 to 3220.00 387.00 355.00 742.00 From 3220.01 to 3240.00 389.00 357.00 746.00 From 3240.01 to 3260.00 392.00 359.00 751.00 From 3260.01 to 3280.00 394.00 361.00 755.00 From 3280.01 to 3300.00 396.00 363.00 759.00 From 3300.01 to 3320.00 399.00 366.00 765.00 From 3320.01 to 3340.00 401.00 368.00 769.00 From 3340.01 to 3360.00 404.00 370.00 774.00 From 3360.01 to 3380.00 406.00 372.00 778.00 From 3380.01 to 3400.00 408.00 374.00 782.00 From 3400.01 to 3420.00 411.00 377.00 788.00 From 3420.01 to 3440.00 413.00 379.00 792.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 89 From 3440.01 to 3460.00 416.00 381.00 797.00 From 3460.01 to 3480.00 418.00 383.00 801.00 From 3480.01 to 3500.00 420.00 385.00 805.00 From 3500.01 to 3520.00 423.00 388.00 811.00 From 3520.01 to 3540.00 425.00 390.00 From 3540.01 to 815.00 3560.00 428.00 392.00 820.00 From 3560.01 to 3580.00 430.00 394.00 824.00 From 3580.01 to 3600.00 432.00 396.00 828.00 From 3600.01 to 3620.00 435.00 399.00 834.00 From 3620.01 to 3640.00 437.00 401.00 838.00 From 3640.01 to 3660.00 440.00 403.00 843.00 From 3660.01 to 3680.00 442.00 405.00 847.00 From 3680.01 to 3700.00 444.00 407.00 851.00 From 3700.01 to 3720.00 447.00 410.00 857.00 From 3720.01 to 3740.00 449.00 412.00 861.00 From 3740.01 to 3760.00 452.00 414.00 866.00 From 3760.01 to 3780.00 454.00 416.00 870.00 From 3780.01 to 3800.00 456.00 418.00 874.00 From 3800.01 to 3820.00 459.00 421.00 880.00 From 3820.01 to 3840.00 461.00 423.00 884.00 From 3840.01 to 3860.00 464.00 425.00 889.00 From 3860.01 to 3880.00 466.00 427.00 893.00 From 3880.01 to 3900.00 468.00 429.00 897.00 From 3900.01 to 3920.00 471.00 432.00 903.00 From 3920.01 to 3940.00 473.00 434.00 907.00 From 3940.01 to 3960.00 476.00 436.00 912.00 From 3960.01 to 3980.00 478.00 438.00 916.00 From 3980.01 to 4000.00 480.00 440.00 920.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 90 laws of Malaysia ACT 452 From 4000.01 to 4020.00 483.00 443.00 926.00 From 4020.01 to 4040.00 485.00 445.00 930.00 From 4040.01 to 4060.00 488.00 447.00 935.00 From 4060.01 to 4080.00 490.00 449.00 939.00 From 4080.01 to 4100.00 492.00 451.00 943.00 From 4100.01 to 4120.00 495.00 454.00 949.00 From 4120.01 to 4140.00 497.00 456.00 953.00 From 4140.01 to 4160.00 500.00 458.00 958.00 From 4160.01 to 4180.00 502.00 460.00 962.00 From 4180.01 to 4200.00 504.00 462.00 966.00 From 4200.01 to 4220.00 507.00 465.00 972.00 From 4220.01 to 4240.00 509.00 467.00 976.00 From 4240.01 to 4260.00 512.00 469.00 981.00 From 4260.01 to 4280.00 514.00 471.00 985.00 From 4280.01 to 4300.00 516.00 473.00 989.00 From 4300.01 to 4320.00 519.00 476.00 995.00 From 4320.01 to 4340.00 521.00 478.00 999.00 From 4340.01 to 4360.00 524.00 480.00 1004.00 From 4360.01 to 4380.00 526.00 482.00 1008.00 From 4380.01 to 4400.00 528.00 484.00 1012.00 From 4400.01 to 4420.00 531.00 487.00 1018.00 From 4420.01 to 4440.00 533.00 489.00 1022.00 From 4440.01 to 4460.00 536.00 491.00 1027.00 From 4460.01 to 4480.00 538.00 493.00 1031.00 From 4480.01 to 4500.00 540.00 495.00 1035.00 From 4500.01 to 4520.00 543.00 498.00 1041.00 From 4520.01 to 4540.00 545.00 500.00 1045.00 From 4540.01 to 4560.00 548.00 502.00 1050.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employers Employees contribution to RM RM RM RM Of the employees Provident Fund 91 From 4560.01 to 4580.00 550.00 504.00 1054.00 From 4580.01 to 4600.00 552.00 506.00 1058.00 From 4600.01 to 4620.00 555.00 509.00 1064.00 From 4620.01 to 4640.00 557.00 511.00 1068.00 From 4640.01 to 4660.00 560.00 513.00 1073.00 From 4660.01 to 4680.00 562.00 515.00 1077.00 From 4680.01 to 4700.00 564.00 517.00 1081.00 From 4700.01 to 4720.00 567.00 520.00 1087.00 From 4720.01 to 4740.00 569.00 522.00 1091.00 From 4740.01 to 4760.00 572.00 524.00 1096.00 From 4760.01 to 4780.00 574.00 526.00 1100.00 From 4780.01 to 4800.00 576.00 528.00 1104.00 From 4800.01 to 4820.00 579.00 531.00 1110.00 From 4820.01 to 4840.00 581.00 533.00 1114.00 From 4840.01 to 4860.00 584.00 535.00 1119.00 From 4860.01 to 4880.00 586.00 537.00 1123.00 From 4880.01 to 4900.00 588.00 539.00 1127.00 From 4900.01 to 4920.00 591.00 542.00 1133.00 From 4920.01 to 4940.00 593.00 544.00 1137.00 From 4940.01 to 4960.00 596.00 546.00 1142.00 From 4960.01 to 4980.00 598.00 548.00 1146.00 From 4980.01 to 5000.00 600.00 550.00 1150.00
From 5000.01 to 5100.00 612.00 561.00 1173.00 From 5100.01 to 5200.00 624.00 572.00 1196.00 From 5200.01 to 5300.00 636.00 583.00 1219.00 From 5300.01 to 5400.00 648.00 594.00 1242.00 From 5400.01 to 5500.00 605.00 660.00 1265.00 From 5500.01 to 5600.00 672.00 616.00 1288.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 92 laws of Malaysia ACT 452 From 5600.01 to 5700.00 684.00 627.00 1311.00 From 5700.01 to 5800.00 696.00 638.00 1334.00
From 5800.01 to 5900.00 708.00 649.00 1357.00 From 5900.01 to 6000.00 720.00 660.00 1380.00 From 6000.01 to 6100.00 732.00 671.00 1403.00 From 6100.01 to 6200.00 744.00 682.00 1426.00 From 6200.01 to 6300.00 756.00 693.00 1449.00 From 6300.01 to 6400.00 768.00 704.00 1472.00 From 6400.01 to 6500.00 780.00 715.00 1495.00 From 6500.01 to 6600.00 792.00 726.00 1518.00 From 6600.01 to 6700.00 804.00 737.00 1541.00 From 6700.01 to 6800.00 816.00 748.00 1564.00 From 6800.01 to 6900.00 828.00 759.00 1587.00 From 6900.01 to 7000.00 840.00 770.00 1610.00 From 7000.01 to 7100.00 852.00 781.00 1633.00 From 7100.01 to 7200.00 864.00 792.00 1656.00 From 7200.01 to 7300.00 876.00 803.00 1679.00 From 7300.01 to 7400.00 888.00 814.00 1702.00 From 7400.01 to 7500.00 900.00 825.00 1725.00 From 7500.01 to 7600.00 912.00 836.00 1748.00 From 7600.01 to 7700.00 924.00 847.00 1771.00 From 7700.01 to 7800.00 936.00 858.00 1794.00 From 7800.01 to 7900.00 948.00 869.00 1817.00 From 7900.01 to 8000.00 960.00 880.00 1840.00 From 8000.01 to 8100.00 972.00 891.00 1863.00 From 8100.01 to 8200.00 984.00 902.00 1886.00 From 8200.01 to 8300.00 996.00 913.00 1909.00 From 8300.01 to 8400.00 1008.00 924.00 1932.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees provident 8400.01 to 93 From 8500.00 1020.00 935.00 1955.00 From 8500.01 to 8600.00 1032.00 946.00 1978.00 From 8600.01 to 8700.00 1044.00 957.00 2001.00 From 8700.01 to 8800.00 1056.00 968.00 2024.00 From 8800.01 to 8900.00 1068.00 979.00 2047.00 From 8900.01 to 9000.00 1080.00 990.00 2070.00 From 9000.01 to 9100.00 1092.00 1001.00 2093.00 From 9100.01 to 9200.00 1104.00 1012.00 2116.00 From 9200.01 to 9300.00 1116.00 1023.00 2139.00 From 9300.01 to 9400.00 1128.00 1034.00 2162.00 From 9400.01 to 9500.00 1140.00 1045.00 2185.00 From 9500.01 to 9600.00 1152.00 1056.00 2208.00 From 9600.01 to 9700.00 1164.00 1067.00 2231.00 From 9700.01 to 9800.00 1176.00 1078.00 2254.00 From 9900.00 1188.00 9800.01 to 2277.00 From 9900.01 to 1089.00 10000.00 1200.00 1100.00 2300.00 From 10000.01 to 10100.00 1212.00 1111.00 2323.00 From 10100.01 to 10200.00 1224.00 1122.00 2346.00 From 10200.01 to 10300.00 1236.00 1133.00 2369.00 From 10300.01 to 10400.00 1248.00 1144.00 2392.00 From 10400.01 to 10500.00 1260.00 1155.00 2415.00 From 10500.01 to 10600.00 1272.00 1166.00 2438.00 From 10600.01 to 10700.00 1284.00 1177.00 2461.00 From 10700.01 to 10800.00 1296.00 1188.00 2484.00 From 10800.01 to 1199.00 From 10900.00 1308.00 2507.00 10900.01 to 11000.00 1320.00 1210.00 2530.00 From 11000.01 to 11100.00 1332.00 1221.00 2553.00 From 11100.01 to 11200.00 1344.00 2576.00 the AMOUNT OF WAGES for 1232.00 CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 94 laws of Malaysia ACT 452 From 11200.01 to 11300.00 1356.00 1243.00 2599.00 From 11300.01 to 11400.00 1368.00 1254.00 2622.00 From 11400.01 to 11500.00 1380.00 1265.00 2645.00 From 11500.01 to 11600.00 1392.00 1276.00 2668.00

From 11600.01 to 2691.00 From 11700.00 1404.00 1287.00 11800.00 1416.00 1298.00 11700.01 to 2714.00 From 11800.01 to 11900.00 1428.00 1309.00 2737.00 From 11900.01 to 12000.00 1440.00 1320.00 2760.00 From 12000.01 to 12100.00 1452.00 1331.00 2783.00 From 12100.01 to 12200.00 1464.00 1342.00 2806.00 From 12200.01 to 2829.00 From 12300.00 1476.00 1353.00 12400.00 1488.00 12300.01 to 2852.00 From 12400.01 to 1364.00 12500.00 1500.00 1375.00 2875.00 From 12500.01 to 12600.00 1512.00 1386.00 2898.00 From 12600.01 to 12700.00 1524.00 1397.00 2921.00 From 12700.01 to 2944.00 From 1536.00 12800.00 12800.01 to 1408.00 12900.00 1548.00 1419.00 2967.00 From 12900.01 to 13000.00 1560.00 1430.00 2990.00 From 13000.01 to 13100.00 1572.00 1441.00 3013.00 From 13100.01 to 3036.00 From 13200.00 1584.00 1452.00 13300.00 1596.00 1463.00 13200.01 to 3059.00 From 13300.01 to 13400.00 1608.00 1474.00 3082.00 From 13400.01 to 3105.00 From 1485.00 1620.00 13500.00 13500.01 to 13600.00 1632.00 1496.00 3128.00 From 13600.01 to 3151.00 From 13700.00 1644.00 1507.00 13800.00 1656.00 1518.00 13700.01 to 3174.00 From 13800.01 to 13900.00 1668.00 1529.00 3197.00 From 13900.01 to 14000.00 1680.00 1540.00 3220.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 95 From 14000.01 to 3243.00 From 1692.00 14100.00 1551.00 14200.00 1704.00 1562.00 14100.01 to 3266.00 From 14200.01 to 14300.00 1716.00 1573.00 3289.00 From 14300.01 to 3312.00 From 14400.00 1728.00 1584.00 14500.00 14400.01 to 1740.00 1595.00 3335.00 From 14500.01 to 3358.00 From 1752.00 1606.00 14600.00 14600.01 to 14700.00 1764.00 1617.00 3381.00 From 14700.01 to 3404.00 From 14800.00 1776.00 1628.00 14900.00 1788.00 14800.01 to 3427.00 From 14900.01 to 1639.00 15000.00 1800.00 1650.00 3450.00 From 15000.01 to 15100.00 1812.00 1661.00 3473.00 From 15100.01 to 15200.00 1824.00 1672.00 3496.00 From 15200.01 to 15300.00 1836.00 1683.00 3519.00 From 15400.00 1848.00 15300.01 to 3542.00 From 15400.01 to 1694.00 15500.00 1860.00 1705.00 3565.00 From 15500.01 to 15600.00 1872.00 1716.00 3588.00 From 15600.01 to 15700.00 3611.00 From 15700.01 1884.00 1727.00 to 15800.00 1896.00 1738.00 3634.00 From 15800.01 to 15900.00 1908.00 1749.00 3657.00 From 15900.01 to 16000.00 1920.00 1760.00 3680.00 From 16000.01 to 16100.00 1932.00 1771.00 3703.00 From 16100.01 to 3726.00 From 16200.00 1944.00 1782.00 16300.00 1956.00 16200.01 to 3749.00 From 16300.01 to 1793.00 16400.00 1968.00 1804.00 3772.00 From 16400.01 to 16500.00 1980.00 1815.00 3795.00 From 16500.01 to 3818.00 From 1992.00 16600.00 1826.00 16600.01 to 16700.00 2004.00 1837.00 3841.00 From 16800.00 2016.00 16700.01 to the AMOUNT OF WAGES for 1848.00 3864.00 CONTRIBUTION RATE for the MONTH By MONTH By number of Employers Employee Contributions FUND RM RM RM RM RM 96 laws of Malaysia ACT 452 From 16800.01 to 3887.00 From 2028.00 16900.00 1859.00 16900.01 to 17000.00 2040.00 1870.00 3910.00 From 17000.01 to 17100.00 3933.00 From 17100.01 2052.00 1881.00 to 17200.00 2064.00 1892.00 3956.00 From 17200.01 to 3979.00 From 17300.00 1903.00 2076.00 17300.01 to 1914.00 4002.00 From 2088.00 17400.00 17400.01 to 17500.00 2100.00 1925.00 4025.00 From 17500.01 to 4048.00 From 17600.00 2112.00 1936.00 17600.01 to 4071.00 From 17700.00 2124.00 1947.00 17800.00 2136.00 17700.01 to 1958.00 4094.00 From 17800.01 to 2148.00 17900.00 4117.00 1969.00 From 1980.00 2160.00 17900.01 to 18000.00 4140.00 From 18000.01 to 4163.00 From 2172.00 18100.00 1991.00 18200.00 2184.00 18100.01 to 4186.00 From 18200.01 to 2002.00 18300.00 2013.00 2196.00 4209.00 From 18300.01 to 4232.00 From 18400.00 2208.00 18400.01 2024.00 to 2220.00 2035.00 4255.00 18500.00 From 18500.01 to 18600.00 2232.00 2046.00 4278.00 From 18600.01 to 4301.00 From 18700.00 2057.00 2244.00 18700.01 to 2256.00 4324.00 2068.00 18800.00 From 18800.01 to 4347.00 From 18900.00 2268.00 2079.00 18900.01 to 19000.00 2280.00 2090.00 4370.00 From 19000.01 to 19100.00 2292.00 2101.00 4393.00 From 19100.01 to 4416.00 From 19200.00 2304.00 2112.00 19300.00 2316.00 19200.01 to 2123.00 19300.01 to 4439.00 From 19400.00 2328.00 2134.00 4462.00 From 19400.01 to 19500.00 2340.00 2145.00 4485.00 From 19600.00 2352.00 19500.01 to 4508.00 WAGE AMOUNT for 2156.00 CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 97 From 19600.01 to 4531.00 From 2167.00 2364.00 19700.00 19700.01 to 4554.00 From 19800.00 2376.00 2178.00 19800.01 to 2388.00 4577.00 From 19900.00 2189.00 19900.01 to 20000.00 2400.00 2200.00 4600.00 and for warmer months his wages exceeding RM20, 000.00, contribution rate by employees of 11.00 and contribution rate by employers is RM 12.00 for every RM 100.00 100.00 or part of the amount of wages for the month.
Part B monthly contribution Rates set out in this part shall apply to non-Malaysian workers — (a) that choose to contribute on or after August 1, 1998;
(b) who choose to contribute under subsection 54 (3) of the Act on or after August 1, 1998;
(c) who choose to contribute under paragraph 3 of the first schedule on or after August 1, 1998; and (d) that choose to contribute under paragraph 6 of the first schedule on or after August 1, 2001.
The AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM From 0.01 to 10.00 nil nil nil From 10.01 till 8.00 3.00 5.00 20.00 20.01 to 40.00 From 5.00 5.00 10.00 From 40.01 to 60.00 5.00 7.00 12.00 From 60.01 to 80.00 5.00 9.00 14.00 From 80.01 to 100.00 5.00 11.00 16.00 From 100.01 to 120.00 5.00 14.00 19.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By number of Employers Employee Contributions FUND RM RM RM RM RM 98 laws of Malaysia ACT 452 From 120.01 to 140.00 5.00 16.00 21.00 From 140.01 to 160.00 5.00 18.00 23.00 From 160.01 to 180.00 5.00 20.00 25.00 From 180.01 to 200.00 5.00 22.00 27.00 From 200.01 to 220.00 5.00 25.00 30.00 From 220.01 to 240.00 5.00 27.00 32.00 From 240.01 to 260.00 5.00 29.00 34.00 From 260.01 to 280.00 31.00 36.00 From 5.00 to 300.00 280.01 33.00 5.00 From 38.00 to 320.00 300.01 5.00 36.00 41.00 From 320.01 to 340.00 5.00 43.00 From 38.00 to 40.00 340.01 360.00 5.00 45.00 From 360.01 to 380.00 5.00 42.00 47.00 From 380.01 to 400.00 5.00 44.00 49.00 From 400.01 to 420.00 47.00 52.00 From 5.00 till 5.00 49.00 420.01 440.00 From 54.00 to 440.01 460.00 51.00 56.00 From 5.00 to 480.00 460.01 53.00 58.00 From 5.00 to 500.00 480.01 5.00 55.00 60.00 From 500.01 to 520.00 58.00 63.00 From 5.00 to 520.01 60.00 65.00 From 540.00 5.00 540.01 to 560.00 62.00 67.00 From 5.00 till 5.00 560.01 580.00 69.00 From 64.00 to 66.00 580.01 600.00 5.00 71.00 From 600.01 to 620.00 69.00 74.00 From 5.00 to 620.01 5.00 71.00 640.00 From 76.00 to 660.00 640.01 73.00 78.00 From 5.00 till 5.00 660.01 680.00 75.00 80.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund From 99 to 680.01 77.00 82.00 From 700.00 5.00 700.01 to 720.00 5.00 80.00 85.00 From 720.01 to 740.00 5.00 82.00 87.00 From 740.01 to 760.00 84.00 89.00 From 5.00 to 760.01 780.00 5.00 86.00 91.00 From 780.01 to 88.00 93.00 800.00 5.00 From 800.01 to 820.00 5.00 91.00 96.00 From 820.01 to 840.00 5.00 98.00 From 93.00 to 95.00 840.01 860.00 5.00 to 100.00 From 860.01 102.00 97.00 From 880.00 5.00 to 99.00 880.01 900.00 From 5.00 to 104.00 900.01 920.00 5.00 102.00 107.00 From 920.01 to 940.00 109.00 From 5.00 to 104.00 940.01 960.00 5.00 106.00 111.00 From 960.01 to 980.00 108.00 113.00 From 5.00 to 980.01 5.00 1000.00 110.00 115.00 From 1000.01 to 1020.00 5.00 113.00 118.00 From 1020.01 until 5.00 1040.00 115.00 120.00 From 1040.01 to 1060.00 5.00 117.00 122.00 From 1060.01 to 1080.00 5.00 119.00 124.00 From 1080.01 to 1100.00 121.00 126.00 From 5.00 to 1100.01 1120.00 129.00 From 5.00 to 124.00 1120.01 1140.00 126.00 131.00 From 5.00 to 1140.01 5.00 1160.00 133.00 128.00
From 1160.01 to 1180.00 5.00 130.00 135.00 From 1180.01 to 1200.00 137.00 132.00 From 5.00 to 135.00 1200.01 1220.00 From 5.00 to 140.00 1220.01 1240.00 5.00 137.00 142.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 100 laws of Malaysia ACT 452 From 1240.01 to 1260.00 5.00 139.00 144.00 From 1260.01 to 1280.00 5.00 141.00 146.00 From 1280.01 to 1300.00 143.00 148.00 From 5.00 till 5.00 1300.01 1320.00 146.00 151.00
From 1320.01 to 1340.00 153.00 148.00 From 5.00 to 1360.00 1340.01 150.00 155.00 From 5.00 to 1360.01 5.00 152.00 157.00 1380.00 From 1380.01 to 1400.00 5.00 154.00 159.00 From 1400.01 to 1420.00 5.00 157.00 162.00 From 1420.01 to 1440.00 159.00 164.00 From 5.00 to 161.00 1460.00 1440.01 5.00 166.00 From 1460.01 to 168.00 163.00 1480.00 5.00 From 1480.01 to 1500.00 5.00 165.00 170.00 From 1500.01 to 1520.00 5.00 168.00 173.00 From 1520.01 to 1540.00 5.00 170.00 175.00 From 1540.01 to 1560.00 5.00 172.00 177.00 From 1560.01 to 1580.00 174.00 179.00 From 5.00 to 1580.01 5.00 1600.00 176.00 181.00 From 1600.01 to 1620.00 5.00 179.00 184.00

From 1620.01 to 1640.00 5.00 181.00 186.00 From 1640.01 to 1660.00 183.00 188.00 From 5.00 to 1660.01 5.00 185.00 190.00 1680.00 From 1680.01 to 1700.00 5.00 187.00 192.00 From 1700.01 to 1720.00 195.00 190.00 5.00 From 1720.01 to 1740.00 5.00 192.00 197.00 From 1740.01 to 1760.00 194.00 199.00 From 5.00 to 1760.01 5.00 196.00 201.00 1780.00 From 1780.01 to 1800.00 5.00 198.00 203.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund From 101 to 1820.00 1800.01 201.00 206.00 From 5.00 to 1820.01 5.00 1840.00 203.00 208.00 From 1840.01 to 1860.00 210.00 205.00 From 5.00 to 1860.01 5.00 1880.00 212.00 207.00 From 1880.01 to 1900.00 5.00 209.00 214.00 From 1900.01 to 1920.00 5.00 212.00 217.00 From 1920.01 to 1940.00 214.00 219.00 From 5.00 to 1940.01 216.00 221.00 1960.00 From 5.00 to 1960.01 5.00 218.00 223.00 From 1980.00 1980.01 to 2000.00 5.00 220.00 225.00 From 2000.01 to 223.00 228.00 2020.00 5.00 From 2020.01 to 2040.00 5.00 225.00 230.00 From 2040.01 to 2060.00 227.00 232.00 From 5.00 till 5.00 2060.01 2080.00 229.00 234.00 From 2080.01 to 2100.00 5.00 231.00 236.00 From 2100.01 to 2120.00 5.00 234.00 239.00 From 2120.01 to 2140.00 236.00 241.00 From 5.00 to 2160.00 2140.01 5.00 238.00 243.00 From 2160.01 to 2180.00 240.00 245.00 From 5.00 to 242.00 2180.01 2200.00 5.00 247.00 From 2200.01 to 2220.00 5.00 245.00 250.00 From 2220.01 to 2240.00 5.00 247.00 252.00 From 2240.01 to 2260.00 249.00 254.00 From 5.00 to 2280.00 2260.01 5.00 251.00 256.00 From 2280.01 to 2300.00 258.00 253.00 From 5.00 till 5.00 2300.01 2320.00 256.00 261.00 From 2320.01 to 2340.00 5.00 258.00 263.00 From 2340.01 to 260.00 265.00 2360.00 5.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 102 laws of Malaysia ACT 452 From 2360.01 to 2380.00 267.00 262.00 From 5.00 to 2380.01 5.00 2400.00 264.00 269.00 From 2400.01 to 2420.00 5.00 267.00 272.00 From 2420.01 to 2440.00 5.00 269.00 274.00 From 2440.01 to 2460.00 276.00 271.00 From 5.00 to 2460.01 5.00 273.00 278.00 2480.00 From 2480.01 to 2500.00 275.00 280.00 From 5.00 to 2520.00 2500.01 5.00 278.00 283.00 From 2520.01 to 2540.00 280.00 285.00 5.00 From 2540.01 to 2560.00 5.00 282.00 287.00 From 2560.01 to 2580.00 5.00 284.00 289.00 From 2580.01 to 2600.00 291.00 286.00 From 5.00 to 2620.00 2600.01 5.00 289.00 294.00 From 2620.01 to 2640.00 296.00 291.00 From 5.00 till 5.00 2640.01 2660.00 293.00 298.00 From 2660.01 to 2680.00 5.00 295.00 300.00 From 2680.01 to 2700.00 297.00 302.00 From 5.00 to 300.00 2700.01 2720.00 305.00 From 5.00 to 302.00 2720.01 2740.00 307.00 From 5.00 to 2740.01 5.00 304.00 309.00 From 2760.00 2760.01 to 306.00 311.00 2780.00 5.00 From 2780.01 to 2800.00 308.00 313.00 From 5.00 till 5.00 2800.01 2820.00 316.00 311.00 From 2820.01 to 2840.00 5.00 313.00 318.00 From 2840.01 to 2860.00 5.00 315.00 320.00 From 2860.01 to 2880.00 5.00 317.00 322.00 From 2880.01 to 2900.00 319.00 324.00 From 5.00 to 2900.01 5.00 322.00 327.00 AMOUNTS 2920.00 WAGES for CONTRIBUTION RATE for the MONTH By month by Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 103 From 2920.01 to 2940.00 324.00 329.00 From 5.00 to 2940.01 5.00 2960.00 326.00 331.00 From 2960.01 to 333.00 328.00 2980.00 2980.01 5.00 From 3000.00 to 335.00 330.00 5.00 From 3000.01 to 3020.00 5.00 333.00 338.00 From 3020.01 to 3040.00 335.00 340.00 From 5.00 to 3040.01 5.00 3060.00 337.00 342.00 From 3060.01 to 3080.00 344.00 339.00 From 5.00 to 341.00 3080.01 3100.00 346.00 From 5.00 till 5.00 3100.01 3120.00 344.00 349.00 From 3120.01 to 346.00 351.00 3140.00 5.00 From 3140.01 to 3160.00 5.00 348.00 353.00 From 3160.01 to 3180.00 355.00 350.00 From 5.00 to 3180.01 3200.00 352.00 357.00 From 5.00 to 3200.01 3220.00 360.00 355.00 From 5.00 to 3220.01 5.00 357.00 362.00 From 3240.00 3240.01 to 3260.00 5.00 359.00 364.00 From 3260.01 to 3280.00 5.00 361.00 366.00 From 3280.01 to 3300.00 5.00 363.00 368.00 From 3300.01 to 3320.00 366.00 371.00 From 5.00 to 3320.01 3340.00 368.00 373.00 From 5.00 to 3340.01 3360.00 370.00 375.00 From 5.00 to 3360.01 5.00 3380.00 372.00 377.00 From 3380.01 to 3400.00 374.00 379.00 From 5.00 till 5.00 3400.01 3420.00 382.00 377.00 From 3420.01 to 3440.00 379.00 384.00 From 5.00 to 3460.00 3440.01 5.00 381.00 386.00 From 3460.01 to 3480.00 5.00 383.00 388.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 104 laws of Malaysia ACT 452 From 3480.01 to 3500.00 385.00 390.00 From 5.00 to 3500.01 5.00 3520.00 388.00 393.00 From 3520.01 to 3540.00 390.00 395.00 From 5.00 to 3540.01 5.00 3560.00 392.00 397.00 From 3560.01 to 394.00 399.00 3580.00 5.00 From 3580.01 to 3600.00 396.00 401.00 From 5.00 till 5.00 3600.01 3620.00 399.00 404.00 From 3620.01 to 3640.00 401.00 406.00 From 5.00 till 5.00 3640.01 3660.00 403.00 408.00 From 3660.01 to 405.00 410.00 3680.00 5.00 From 3680.01 to 3700.00 407.00 412.00 From 5.00 to 3720.00 3700.01 410.00 415.00 From 5.00 to 3740.00 3720.01 412.00 417.00 From 5.00 to 3740.01 5.00 3760.00 419.00 414.00 From 3760.01 to 3780.00 421.00 416.00 From 5.00 till 5.00 3780.01 3800.00 418.00 423.00 From 3800.01 to 3820.00 426.00 421.00 From 5.00 to 3820.01 5.00 3840.00 428.00 423.00 From 3840.01 to 3860.00 5.00 425.00 430.00
From 3860.01 to 3880.00 5.00 427.00 432.00 From 3880.01 to 3900.00 429.00 434.00 From 5.00 till 5.00 3900.01 3920.00 437.00 432.00 From 3920.01 to 3940.00 439.00 434.00 From 5.00 to 3940.01 5.00 3960.00 441.00 436.00 From 3960.01 to 3980.00 443.00 438.00 5.00 From 3980.01 to 4000.00 5.00 440.00 445.00 From 4000.01 to 4020.00 5.00 443.00 448.00 From 4020.01 to 445.00 450.00 4040.00 5.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 105 employees Provident Fund CONTRIBUTION RATE for WAGE AMOUNT for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM From 4040.01 to 4060.00 447.00 452.00 From 5.00 to 4060.01 5.00 4080.00 4080.01 to 449.00 454.00 From 4100.00 451.00 456.00 From 5.00 to 4100.01 5.00 4120.00 459.00 454.00 From 4120.01 to 4140.00 461.00 456.00 From 5.00 to 4140.01 5.00 4160.00 458.00 463.00 From 4160.01 to 4180.00 460.00 465.00 From 5.00 to 4180.01 5.00 4200.00 462.00 467.00 From 4200.01 to 4220.00 465.00 470.00 From 5.00 to 4220.01 5.00 4240.00 467.00 472.00 From 4240.01 to 4260.00 469.00 474.00 From 5.00 to 4280.00 4260.01 471.00 476.00 From 5.00 to 4280.01 5.00 4300.00 478.00 473.00 From 4300.01 to 4320.00 476.00 481.00 From 5.00 till 5.00 4320.01 4340.00 478.00 483.00 From 4340.01 to 4360.00 485.00 480.00 From 5.00 to 4360.01 5.00 482.00 487.00 4380.00 From 4380.01 to 4400.00 484.00 489.00 From 5.00 to 4420.00 4400.01 5.00 487.00 492.00 From 4420.01 to 4440.00 5.00 489.00 494.00 From 4440.01 to 4460.00 491.00 496.00 From 5.00 to 4480.00 4460.01 5.00 493.00 498.00 From 4480.01 to 4500.00 495.00 500.00 From 5.00 to 4500.01 4520.00 498.00 503.00 From 5.00 to 4520.01 4540.00 500.00 505.00 From 5.00 to 4540.01 5.00 4560.00 502.00 507.00 From 4560.01 to 4580.00 509.00 504.00 From 5.00 till 5.00 4580.01 4600.00 511.00 506.00 106 laws of Malaysia ACT 452 From 4600.01 to 4620.00 509.00 514.00 From 5.00 to 4620.01 5.00 4640.00 511.00 4640.01 From 516.00 to 4660.00 5.00 513.00 518.00 From 4660.01 to 515.00 520.00 4680.00 5.00 From 4680.01 to 4700.00 5.00 517.00 522.00 From 4700.01 to 4720.00 520.00 525.00 From 5.00 to 4720.01 5.00 4740.00 522.00 527.00 From 4740.01 to 4760.00 524.00 529.00 From 5.00 to 4780.00 4760.01 531.00 526.00 From 5.00 to 4800.00 4780.01 528.00 533.00 From 5.00 till 5.00 4800.01 4820.00 536.00 531.00 From 4820.01 to 4840.00 533.00 538.00 From 5.00 to 4840.01 5.00 535.00 540.00 From 4860.00 4860.01 to 5.00 537.00 542.00 4880.00 From 4880.01 to 539.00 544.00 4900.00 5.00 From 4900.01 to 4920.00 5.00 542.00 547.00 From 4920.01 to 4940.00 5.00 544.00 549.00 From 4940.01 to 4960.00 546.00 551.00 From 5.00 to 4960.01 5.00 4980.00 553.00 548.00 From 4980.01 to 5000.00 550.00 555.00 From 5.00 till 5.00 5000.01 5100.00 561.00 566.00 From 5100.01 to 5200.00 572.00 577.00 From 5.00 till 5.00 5200.01 5300.00 588.00 583.00 From 5300.01 to 5400.00 5.00 594.00 599.00 From 5400.01 to 5500.00 5.00 5500.01 From 610.00 605.00 to 5600.00 616.00 621.00 From 5.00 till 5.00 5600.01 5700.00 627.00 632.00 From 5700.01 to 5800.00 5.00 638.00 643.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees provident 5800.01 to 107 From 5900.00 5.00 654.00 649.00 From 5900.01 to 6000.00 665.00 660.00 From 5.00 till 5.00 6000.01 6100.00 671.00 676.00 From 6100.01 to 6200.00 687.00 682.00 From 5.00 to 6200.01 5.00 6300.00 From 6300.01 to 693.00 698.00 6400.00 5.00 704.00 709.00 From 6400.01 to 6500.00 715.00 720.00 From 5.00 till 5.00 6500.01 6600.00 726.00 731.00 From 6600.01 to 6700.00 5.00 737.00 742.00 From 6700.01 to 6800.00 5.00 748.00 753.00 From 6800.01 to 6900.00 5.00 759.00 764.00 From 6900.01 to 7000.00 5.00 770.00 775.00

From 7000.01 to 7100.00 781.00 786.00 From 5.00 to 7100.01 5.00 792.00 797.00 From 7200.00 7200.01 to 7300.00 5.00 803.00 808.00 From 7300.01 to 7400.00 5.00 814.00 819.00 From 7400.01 to 7500.00 5.00 825.00 830.00 From 7500.01 to 836.00 841.00 From 7600.00 5.00 to 7600.01 7700.00 5.00 847.00 852.00 From 7700.01 to 7800.00 863.00 858.00 From 5.00 to 7800.01 5.00 7900.00 869.00 874.00 From 7900.01 to 880.00 885.00 8000.00 5.00 From 8000.01 to 8100.00 5.00 891.00 896.00 From 8100.01 to 8200.00 907.00 902.00 From 5.00 to 8200.01 5.00 8300.00 913.00 918.00 From 8300.01 to 8400.00 5.00 924.00 929.00 From 8400.01 to 935.00 940.00 8500.00 5.00 From 8500.01 to 8600.00 5.00 946.00 951.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 108 laws of Malaysia ACT 452 From 8600.01 to 8700.00 957.00 962.00 From 5.00 till 5.00 8700.01 8800.00 968.00 973.00 From 8800.01 to 8900.00 5.00 979.00 984.00 From 8900.01 to 9000.00 5.00 990.00 995.00 From 9000.01 to 9100.00 5.00 1001.00 1006.00 From 9100.01 to 9200.00 1012.00 1017.00 From 5.00 to 9200.01 5.00 1023.00 1028.00 9300.00 From 9300.01 to 9400.00 5.00 1034.00 1039.00 From 9400.01 to 9500.00 5.00 1045.00 1050.00 From 9500.01 to 9600.00 1056.00 1061.00 From 5.00 to 9600.01 9700.00 1067.00 1072.00 From 5.00 till 5.00 9700.01 9800.00 1083.00 1078.00 From 9800.01 to 9900.00 5.00 1089.00 1094.00 From 9900.01 to 10000.00 5.00 1100.00 1105.00 From 10000.01 to 10100.00 5.00 1111.00 1116.00 From 10100.01 to 10200.00 1127.00 1122.00 From 5.00 till 5.00 1133.00 10200.01 10300.00 1138.00 From 10300.01 to 10400.00 1144.00 1149.00 From 5.00 till 5.00 10400.01 10500.00 1155.00 1160.00 From 10500.01 to 10600.00 5.00 1166.00 1171.00 From 10600.01 to 10700.00 5.00 1177.00 1182.00 From 10700.01 to 10800.00 1188.00 1193.00 From 5.00 till 5.00 10900.00 10800.01 1204.00 1199.00 From 10900.01 to 11000.00 5.00 1210.00 1215.00 From 11000.01 to 11100.00 1226.00 1221.00 From 5.00 to 11100.01 5.00 11200.00 1232.00 1237.00 From 11200.01 to 5.00 11300.00 1243.00 1248.00 From 11300.01 to 11400.00 5.00 1254.00 1259.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 109 From 11400.01 to 11500.00 1265.00 1270.00 From 5.00 to 11500.01 5.00 1276.00 1281.00 From 11600.00 11600.01 to 11700.00 1287.00 1292.00 From 5.00 to 11700.01 1298.00 1303.00 11800.00 From 5.00 till 5.00 1309.00 11800.01 11900.00 1314.00 From 11900.01 to 12000.00 5.00 1320.00 1325.00 From 12000.01 to 12100.00 1331.00 1336.00 From 5.00 till 5.00 1342.00 12100.01 12200.00 1347.00 From 12200.01 to 12300.00 1353.00 1358.00 From 5.00 till 5.00 12300.01 12400.00 1364.00 1369.00 From 12400.01 to 1375.00 1380.00 12500.00 From 5.00 to 12500.01 5.00 12600.00 1386.00 1391.00 From 12600.01 to 12700.00 5.00 1397.00 1402.00 From 12700.01 to 12800.00 5.00 1408.00 1413.00 From 12800.01 to 12900.00 1419.00 1424.00 From 5.00 till 5.00 1430.00 12900.01 13000.00 From 13000.01 to 1435.00 13100.00 1441.00 1446.00 From 5.00 to 13100.01 13200.00 5.00 1452.00 1457.00 From 13200.01 to 13300.00 1463.00 1468.00 From 5.00 to 13400.00 13300.01 1474.00 1479.00 From 5.00 till 5.00 13400.01 13500.00 1485.00 1490.00 From 13500.01 to 13600.00 1496.00 1501.00 From 5.00 till 5.00 13600.01 13700.00 1507.00 1512.00 From 13700.01 to 13800.00 1523.00 From 5.00 to 1518.00 13800.01 1534.00 From 13900.00 5.00 1529.00 13900.01 to 1540.00 1545.00 14000.00 From 5.00 to 14000.01 5.00 14100.00 1551.00 1556.00 From 14100.01 to 14200.00 5.00 1562.00 1567.00 AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH of the MONTH By the by the amount of the employer Contribution Employee RM RM RM RM RM 110 laws of Malaysia ACT 452 From 14200.01 to 14300.00 5.00 1573.00 1578.00 From 14300.01 to 14400.00 5.00 1584.00 1589.00 From 14400.01 to 14500.00 1595.00 1600.00 From 5.00 till 5.00 14500.01 14600.00 1606.00 1611.00 From 14600.01 to 14700.00 1617.00 1622.00 From 5.00 till 5.00 14700.01 14800.00 1628.00 1633.00 From 14800.01 to 1639.00 1644.00 14900.00 5.00 From 14900.01 to 15000.00 5.00 1650.00 1655.00 From 15000.01 to 15100.00 5.00 1661.00 1666.00 From 15100.01 to 15200.00 5.00 1672.00 1677.00 From 15200.01 to 15300.00 5.00 1683.00 1688.00 From 15300.01 to 15400.00 5.00 1694.00 1699.00 From 15400.01 to 15500.00 5.00 1705.00 1710.00 From 15500.01 to 15600.00 5.00 1716.00 1721.00 From 15600.01 to 15700.00 5.00 1727.00 1732.00 From 15700.01 to 15800.00 5.00 1738.00 1743.00 From 15800.01 to 15900.00 5.00 1749.00 1754.00 From 15900.01 to 16000.00 5.00 1760.00 1765.00 From 16000.01 to 16100.00 5.00 1771.00 1776.00 From 16100.01 to 16200.00 5.00 1782.00 1787.00 From 16200.01 to 16300.00 5.00 1793.00 1798.00 From 16300.01 to 16400.00 1809.00 From 16400.01 5.00 1804.00 to 16500.00 5.00 1815.00 1820.00 From 16500.01 to 16600.00 5.00 1826.00 1831.00 From 16600.01 to 16700.00 5.00 1837.00 1842.00 From 16700.01 to 16800.00 5.00 1848.00 1853.00 From 16800.01 to 16900.00 5.00 1859.00 1864.00 From 16900.01 to 1870.00 1875.00 17000.00 5.00 AMOUNT WAGES for CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund 111 From 17000.01 to 17100.00 5.00 1881.00 1886.00 From 17100.01 to 17200.00 5.00 1892.00 1897.00 From 17200.01 to 17300.00 5.00 1903.00 1908.00 From 17300.01 to 1914.00 5.00 17400.00 1919.00 From 17400.01 to 17500.00 5.00 1925.00 1930.00 From 17500.01 to 1936.00 5.00 17600.00 1941.00 From 17600.01 to 17700.00 5.00 1947.00 1952.00 From 17700.01 to 1958.00 1963.00 From 17800.00 5.00 to 17800.01 5.00 17900.00 1974.00 1969.00 From 1980.00 17900.01 to 18000.00 1985.00 From 5.00 to 18000.01 5.00 18100.00 1991.00 1996.00 From 18100.01 to 18200.00 5.00 2002.00 2007.00
From 18200.01 to 18300.00 5.00 2013.00 2018.00 From 18300.01 to 2029.00 From 18400.00 5.00 to 18400.01 2024.00 18500.00 5.00 2035.00 2040.00 From 18500.01 to 18600.00 5.00 2046.00 2051.00 From 18600.01 to 18700.00 5.00 2057.00 2062.00 From 18700.01 to 18800.00 5.00 2068.00 2073.00 From 18800.01 to 18900.00 2084.00 2079.00 5.00 From 18900.01 to 19000.00 5.00 2090.00 2095.00 From 19000.01 to 19100.00 2106.00 From 19100.01 2101.00 5.00 to 19200.00 5.00 2112.00 2117.00 From 19200.01 to 2128.00 From 19300.00 5.00 2123.00 19300.01 to 2134.00 5.00 From 19400.00 2139.00 19400.01 to 19500.00 5.00 2145.00 19500.01 to 2150.00 From 19600.00 5.00 2156.00 2161.00 From 19600.01 to 2172.00 From 5.00 19700.00 2167.00 19700.01 to 2178.00 2183.00 5.00 19800.00 WAGE AMOUNT for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM 112 laws of Malaysia ACT 19800.01 to 452 From 19900.00 5.00 2189.00 2194.00 From 19900.01 to 20000.00 5.00 2200.00 2205.00 and for warmer months his wages exceeding RM20 , 0.00, contribution rate by employees of 11.00 for every RM 100.00 100.00 or part of the amount of wages for the month and the rate of contribution by employers is RM5.
The FOURTH SCHEDULE (Cut by the Act A914) the FIFTH SCHEDULE [Subsection 58 (1)] an ADDITIONAL AMOUNT PAYABLE IF a WITHDRAWAL is MADE UNDER PARAGRAPH 54 (1) (a) the total additional amount payable is two thousand five hundred dollars.
SIXTH SCHEDULE [Subsection 58 (2)] an ADDITIONAL AMOUNT PAYABLE IF a WITHDRAWAL is MADE UNDER PARAGRAPH 54 (1) (c) the total additional amount payable is five thousand dollars.
The AMOUNT OF WAGES for the CONTRIBUTION RATE for the MONTH By MONTH By Total Employee Contributions Employer RM RM RM RM RM employees Provident Fund SEVENTH SCHEDULE 113 [section 26C] APPLICABLE to a CORPORATION ESTABLISHED by the BOARD 1. The task of the Board to make regulations in respect of the Corporation, the Board shall, on or before the date for which a corporation is established, make regulations with respect to the Corporation determine — (a) the purposes and goals 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 the Corporation there are nothing in this Act shall be construed as allowing the Board to establish a corporation for any purpose or goals that the scope would be more extensive than the purposes or objectives for which the Board has established or as giving to a Corporation any rights, duties, powers, or functions instead of rights, duties, powers or functions of the Board under this Act.
3. binding Effect to the regulations subject to the provisions of this Act, and any regulations made under section 71, regulations made under paragraph 1 shall be binding on the Corporation for which they had made and shall have effect for all purposes under this Act.
4. The register of the Corporation the Board shall keep a register in the prescribed form for all Corporation and sign it along with a copy of all regulations made under paragraph 1 shall be open to public inspection in any place and at any time as determined by the Board.
5. Winding up of (1) the Board may by order published in the Gazette direct that a corporation wound-up and dissolved.

114 laws of Malaysia ACT 452 (2) after the dissolution of a corporation under this paragraph, the Corporation's assets, after the payment of all liabilities, shall be transferred to and vested in the Board.
6. Properties in law a corporation Every corporation shall be a body corporate with any name as the Board shall provide to the Corporation and shall continue to Siamese and have a common seal and may sue and be sued in the name of, and for the purpose to give effect to the purposes and goals for which it was established, can enter into contracts and hold and deal in or with any property, movable or immovable, and to do all other things and matters incidental or related to a body corporate in accordance with the provisions of this Act and subject to such restrictions or limitations as may be prescribed by the Board.
7. The common seal of the Corporation (1) every corporation shall have a common seal, which shall have the design as the Corporation may, with the approval of the Board, approve, and such seal may from time to time be broken, changed, altered and made new by the Corporation, with the approval of the Board.
(2) until a seal is provided by the Corporation under this paragraph, seal the employees Provident Fund Board can be used as the common seal of the Corporation.
(3) the common seal shall be kept in custody, and shall be authenticated by, any person as directed by the Corporation.
(4) All deeds, documents and other instruments for the purpose to be sealed with the seal of the Corporation and confirmed by a person in the custody of the common seal is kept shall, until the contrary be proved, be deemed to be validly executed.
The employees Provident Fund 115 laws of MALAYSIA Act 452 EMPLOYEES PROVIDENT FUND ACT 1991 LIST AMENDMENT law short title force amend from P.U. (A) 551/1992 Order Fund 01-01-1993 Employees (Amendment of third schedule) 1992 Act A914 Fund Act Paragraph 26 (a) Employees (Amendment) & (b) and 1995 section 27 – 01-11-1994, other Sections except section 24 – 01-08-1995 , P.U. (B) 356/1995 P.U. (A) 30/1996 Order Fund 01-01-1996 Employees (Amendment of third schedule) 1996 Act A958 Fund Act 31-10-1996, employees ' P.U. (B) 447/(Amendment) order 1996 1996 P.U. (A) 290/1998 Order Fund 01-08-1998 Employees (Amendment of first schedule and the third) 1998 P.U. (A) 414/1998 Order Fund 01-08-1998 Employees (first and third amendment of schedule) (No. 2) 1998 Act A1080 Fund Act 01-07-2000; Employees (Amendment) Regulations 2000 unless 54 (6) paragraph (g): 01-04-2000 116 laws of Malaysia ACT 452 P.U. (A) 135/2001 Order Fund 01-04-2001 Employees (amendment until the third schedule) 2001 31-03-2002 Act A1123 Fund Act employees ' Paragraph 5 (b) and (Amendment) Act 2001 section 8 & 9-01-07-2000; Paragraph 5 (a) & (e), sections 6 and 7-01-01-2001; Section 2-28-09-2001; Section 3 paragraph 5 & 4 and (c), (d) and (f): 15-12-2001 P.U. (A) 120/2002 Order Fund 01-04-2002 Employees (Amendment of third schedule) Order 2002 Act A1190 Fund Act Section 3, 4, 5, 6 Employees and 7-(Amendment) order 2003 01-08-2001; Section 2-19-08-2002 P.U. (A) 171/2003 Order Fund 01-06-2003 Employees (amendment until the third schedule) order 2003 31-05-2004 P.U. (A) 227/2003 Order Fund 26-11-2002 Employees (Fifth and Sixth Amendment of schedule) order 2003 P.U. (A) 178/2004 Order Fund 01-06-2004 Employees (Amendment of third schedule) 2004 law short title force amend the employees Provident Fund from 117 laws of MALAYSIA Act 452 EMPLOYEES PROVIDENT FUND ACT 1991 LIST SECTION AMENDED Section Power amend (S) power from 2 A914 Act 01-08-1995 A958 Act 31-10-1996 Act A1080 01-07-2000 Act A1123 28-09-2001 4 A914 Act 01-08-1995 13 A914 Act 01-08-1995 24 A914 Act 01-08-1995 26 Act A914 01-08-1995 26A A914 Act 01-08-1995 A958 Act 31-10-1996 26B A914 Act 01-08-1995 A958 Act 31-10-1996 A1123 Act 15-12-2001 26C A958 Act 31-10-1996 27 A914 Act 01-08-1995 Parts A958 Act 31-10-1996 30 IIIA A914 Act 01-08-1995 A958 Act 31-10-1996 Act A1080 01-07-2000 31 A914 Act 01-08-1995 A958 Act 31-10-1996 33 Act A914 01-08-1995 A958 Act 31-10-1996 Act A1080 01-07-2000 118 laws of Malaysia ACT 452 34 Act A914 01-08-1995 Act A1080 01-07-2000 35 A914 Act 01-08-1995 36 A914 Act 01-08-1995 37 A914 Act 01-08-1995 37A A914 Act 01-08-1995 38 A1080 Act 01-07-2000 43 A914 Act 01-08-1995 Act A1080 01-07-2000 44 A914 Act 01-08-1995 Act A1123 15-12-2001 45 A914 Act 01-08-1995 A958 Act 31-10-1996 46 A914 Act 01-08-1995 47 A914 Act 01-08-1995 48 A914 Act 01-08-1995 50 A914 Act 01-08-1995 A958 Act 31-10-1996 A1080 Act 01-07-2000 50A A914 Act 01-08-1995 51 A914 Act 01-08-1995 54 A914 Act 01-11-1994 A958 Act 31-10-1996 Act A1080 Paragraph 54 (6) (g)-01-04-2000; Paragraph in addition to 54 (6) (g)-01-07-2000 Act A1123 Subsection 54 (1) and (6)-01-01-2001;
Section Power amend the effect from the employees Provident Fund 119 Subsection 54 (2)-01-07-2000; Subsection 54 (4), (4A) and (6)-15-12-2001 Act A1190 19-08-2002 54A A958 Act 31-10-1996 54B A958 Act 31-10-1996 A1123 54C Act 01-10-2001 55 A914 Act 01-11-1994 Act A1080 01-07-2000 Part VIA A1080 Act 01-07-2000 Act A1123 01-07-2000 56 A1080 Act 01-07-2000 Act A1123 01-01-2001 58 A914 Act 01-08-1995 Act A1080 01-07-2000 58A A1080 Act 01-07-2000 59A A958 Act 31-10-1996 63 A914 Act 01-08-1995 Act A1080 01-07-2000 65 A914 Act 01-08-1995 66 A914 Act 01-08-1995 68 A1080 Act 01-07-2000 Part VIIA A1080 Act 01-07-2000 a.70A A1190 Act 01-08-2001 70B A1190 Act 01-08-2001 70E A1123 Act 01-07-2000 Section Power amend with effect from 120 laws of Malaysia ACT 452 70F A1190 Act 01-08-2001 71 A958 Act 31-10-1996 Act A1080 01-07-2000 72 A914 Act 01-08-1995 73 A914 Act 01-08-1995 A958 Act 31-10-1996 Act A1080 01-07-2000 FIRST SCHEDULE A958 Act 31-10-1996 P.U. (A) 290/1998 01-08-1998 P.U. (A) 414/1998 01-08-1998 Act A1190 01-08-2001 THIRD SCHEDULE P.U. (A) 551/1992 01-01-1993 P.U. (A) 30/1996 01-01-1996 P.U. (A) 290/1998 01-08-1998 P.U. (A) 414/1998 01-08-1998 Act A1190 01-08-2001 P.U. (A) 135/2001 01-04-2001 to 31-03-2002 P.U. (A) 120/2002 01-04-2002 P.U. (A) 171/2003 01-06-2003 to 31-05-2004 P.U. (A) 178/2004 01-06-2004 the FOURTH SCHEDULE A914 Act 01-08-1995 FIFTH SCHEDULE A958 Act 31-10-1996 Act A1080 01-07-2000 P.U. (A) 227/2003 26-11-2002 the SIXTH SCHEDULE A958 Act 01-10-1996 Act A1080 01-07-2000 P.U. (A) 227/2003 26-11-2002 the SEVENTH SCHEDULE A958 Act 31-10-1996 Section Power amend with effect from