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).

Employers are required to undertake the following duties and responsibilities.
Registration of Employee as KWAP MemberAn 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 any 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