Who is Exempted from EPF Contributions?

Under the EPF Act 1991, the following individuals are NOT required to contribute to EPF:

Exempted Individuals

1 Indigenous Nomads (Orang Asli) unless recommended by the Minister of Indigenous Affairs.

2 Domestic workers defined under the Workmen’s Compensation Act 1952, including:

• Maids
• Cooks
• Security guards
• Gardeners
• Private drivers

Exceptions: They must contribute if employed by:

• Employers listed in the Second Schedule of the Act
• Registered associations or cooperatives
• Businesses registered under the Business Registration Act 1956, Sabah Trade Licensing Ordinance, Sarawak Business, Professions, and Trade Licensing Ordinance, or Sarawak Business Ordinance
• Statutory corporations established under any written law

3 External employees as defined by the Workmen’s Compensation Act 1952.

4 Detainees in prisons, Henry Gurney schools, detention centers, psychiatric hospitals, drug rehabilitation centers, or leprosy hospitals under the Drug Dependants (Treatment and Rehabilitation) Act 1983.

5 Members of the Administrative Authority as defined in Article 160 of the Federal Constitution.

6 Foreigners who opt out of EPF contributions.

7 Employees aged 75 years and above.

EPF

1991EPF(EPF):

1.
2. 1952 3

a 2
b
c 1956 ;
d

3. 1952
4. 1983·
5. 160.
6. ;
7. 75