Who Needs to Contribute to the Employees Provident Fund (EPF)?

Under the EPF Act 1991, employers must contribute EPF for employees based on their contract of service or apprenticeship agreement. The following individuals are required to contribute:

Employees Covered Under EPF Contributions:

•Gig workers, temporary workers, and employees under probation

•Company directors who receive a salary from the company

•Employees below 75 years old who are still working (even if they have withdrawn their EPF savings at age 55 or 60)

•Employees who have withdrawn their savings under the Retirement & Optional Retirement Withdrawal Scheme but continue working in the private sector or non-statutory organizations

•Employees who previously withdrew all savings under the Incapacity Withdrawal Scheme but have recovered and resumed employment

Age Limits for EPF Contributions:

Minimum Age: Subject to the Children and Young Persons (Employment) Act 1966 regulations.

Maximum Age: 75 years old.

需缴付雇员公积金 (EPF)的人士

除了1991年公积金(EPF)法案附表1所提述的人士外，雇主须根据服务合约或学徒安排等注明的薪资替雇员缴付公积金，需缴付公积金的雇员也包括：

- 零工，短工和试用期雇员；

- 收到公司发出的薪资的董事

- 小于75岁，尚在工作的雇员（无论他们是否已经在55岁或60岁提出公积金

- 已在“退休职工及选择性退休提取”计划下提出储蓄，但是还在非政府部门或非法定机构雇主处工作的员工

- 先前已在“无工作能力提取”计划下提出所有储蓄，并已经恢复并从新受雇的员工

最低年龄：就业年龄受限于1966年儿童和青年（就业）法案的限制
最高年龄: 75岁