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​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​About Contributions

One of KWAP’s main responsibilities is to manage the​ pension contributions by contributing employers in accordance to the Statutory and Local Authorities Pensions Acts 1980 (Act 239) and Service Circular No 12/2008 on the Policy and Procedure of Appointment of Secondment, Temporary and Permanent Transfer. As stipulated by the Act, contributing employers comprising of statutory bodies, local authorities and agencies shall remit to KWAP the pension contributions for employees who have been granted with pension status by the Public Service Department (PSD).​​​​​

Agencies Involved in Collecting Pension Contributions
The responsibility of collecting pension contributions was initially undertaken by Employees' Provident Fund prior to January 1979. Other government agencies involved were Public Service Department, Treasury Malaysia, Accountant-General's Department until the incorporation of KWAP in March 2007. Effective 1 March 2007, pension contributions are now remitted to Retirement Fund Incorporated (KWAP).

Duties and Responsibilities of Employers
Employers are required to undertake the following duties and responsibilities.

Registration of Employee as KWAP Member
An employer is required to register their employees with KWAP using Member Registration Form (CN2) 

Remittance of Pension​ Contribution​
  • Employers are required to remit pension contribution for its pensionable employees at the rate of 17.5% of the basic salary ​
  • Employers are required to submit the Contribution form (CN3) with the correct contribution amount and employee details.
  • Contributions shall be remitted on or before the last date of the following month.
Contribution of Secondment Officer(s)
  • Secondment agencies are required to notify KWAP of a​​ny employment of seconded staff by providing the particulars and details of the secondment.
  • Employers i.e. the secondment agencies are required to remit pension contribution for its seconded staff (with pensionable status) throughout the period of secondment.
  • The rate of pension contributions payable is 17.5% of the basic salary of the secondment officer(s)
  • Employers are required to notify KWAP of any cessation or termination of secondment period 
Contributing Employers
Contributing Members​​​​​​​​​​​