Frequently Asked Questions

If you cannot find an answer to your question please contact us.

Employer / Member
1. Who are KWAP employers?

KWAP employers comprise statutory bodies (SB), local authorities (LA) and agencies (AG) with pensionable employees.

2. Who are KWAP members?

Pensionable employees of statutory bodies, local authorities and agencies.

3. When do employers and members have to register with KWAP?

​a.​Employer registration​When employer has pensionable employees.
​b.​Member registration​
(managed by employer) 
​a. When an employee receives the pensionable status from the Public Services Department (PSD). 
b. When an employer receives seconded pensionable employees. 

Note: Each employer and member will receive a registration number. The registration number will be used in all KWAP matters . 

4. Will the registration number change? 

a. ​​​Employer number​​Number will remain and will be used as long as the employer remains active and can be re-activated.  
​b.Member number​​Number will remain even if employee changes his/her employer until his/ her service terminates. 

5. What are the supporting documents required for registration?

a.​Employer registration​a. Employer Registration Form (CN1)
b. Copy of the Government Gazette (for local authorities), copy of the Establishment Act (for statutory bodies and local authorities) OR copy of the Company Establishment Act (for agencies). 
​b. ​​Member registration
(managed by employers)
​a. Employe Registration Form (CN2).
b. Copy of Pemberian Taraf Berpencen (PTB) Letter from PSD OR copy of service book (page showing PTB date)​
​​​
Contributions
1. When do employers commence contribution to KWAP?

a.​Permanent employees with pensionable status​With effect from PTB date.
​b.​Secondment officers​With effect from secondment date.
​c.​New Statutory Bodies and Local Authorities​With effect from establishment date​.

2. What is the rate of monthly contribution and arrears  on contribution to KWAP?

a. Monthly contribution for permanent employees with pensionable status.
17.5% of the employee monthly basic salary. (Refer to Section 8 (1) of the Statutory and Local Authorities Pensions Act 1980 (Act 239)

​Example:
Basic Salary                                 
Cost of living allowance (COLA)                 
Housing allowance  
Civil service allowance​         
Total emolument

Monthly contribution       

: RM1,867.03

: RM   300.00
: RM   300.00
: RM   160.00
: RM2,627.03

: RM1,867.03 x 17.5% 
  RM     326.73​

b. Monthly contribution for secondment officers with pensionable status.

17.5% of the employee notional basic salary. (Refer to Pekeliling Perkhidmatan Bilangan 12, 2008).

​Example:
Basic Salary (Notional)
Secondment Salary          

Monthly contribution                    
: RM4,810.36
: RM5,260.36

: RM4,810.36 x 17.5% 
  RM   841.81 

Note: Notional basic salary refers to the salary paid/deemed to be paid to the officer inclusive of notional salary increments.

c. Arrears

17.5% of the total arrears paid to employee. 

Example 1
Annual increment                     
Arrears for 3 months (Jan - March) x duration  
Total     

Example 2
Salary adjustment from 2015 -2019 (5 years)
Monthly salary paid (A)
Monthly salary paid (B)
Difference to be paid (B-A) ​

: RM100.00

: RM100.00 x 17.5% x 3 Months      
​: RM52.50


RM1,000.00
RM1,100.00
RM   100.00
RM   100.00 x 17.5% x 60 months
RM1050.00

3. When is the payment deadline for monthly contribution to KWAP?

Monthly contributions either through EFT / TT, RENTAS or cheque must reach KWAP before or on the last day of the following month. (Refer to Section 8 (3) of the Regulations to Statutory and Local Authorities Pensions Act 1990).

Example 1:
Contribution for January 2019 must reach KWAP before or on 28 or 29 February 2019. 

Example 2:
Contribution for February 2019 must reach KWAP before or on 30 March 2019.​

4. When is the deadline for payment of arrears on contribution to KWAP?

Payment of arrears on contribution must reach KWAP before or on the last day of the following month from the month the arrears were paid to the employees. (Refer to Section 8 (3) of the Regulations to Statutory and Local Authorities Pensions Act 1990)

Example:
Arrears paid to employees in March 2019
Payment must reach KWAP before or on April 30, 2019

5. Which forms are used to make monthly contributions and arrears  on contribution payments to KWAP?

​Type of payment​​Form
​a. Monthly contributions​Borang Caruman (CN3) 
​b. Contributions for overdue salaryBorang Tunggakan Caruman (CN4)​

6. How do employers send the contribution forms to KWAP?

​Mode of payment​Document​Method of Submission
a. Cheque​CN3
CN4
Through mail

b. EFT/ TT/ RENTAS​CN3
CN4​
Through mail, email or portal ​
​CN6Emel to eft.contribution@kwap.gov.my (If the email doesn't work, please fax to 03-2174 8192)​
​​Note: Forms must be completed and verified prior to submission.​ ​ ​

7. What are the codes used in CN3?

Code​Description​Notes
​00​No Changes​-
​01​New Employee​-
​02Increment/Salary Adjustment​-
​03RetiredLast contribution month with amount: code 03.
Following month without amount: code 03 .
Remove officer's name from CN3 after the following month.
​04​Deceased​​Last contribution month with amount: code 04.
Following month without amount: code 04
Remove officer's name from CN3 after the following month.
​05​Resigned/Dismissed/ Transferred​Last contribution month with amount: code 05.
Following month without amount: code 05.
Remove officer's name from CN3 after the following month.
​06​Half Pay Leave​-
​07No Pay Leave/Salary Withheld​-​
​08Secondment​​a. First contribution for secondment officers in SB and LA.
b. Last contribution for secondment officers in SB, LA and AG.
​09Resume Contribution​Resume contribution after unpaid leave / salary withheld.
​99​OthersFor transactions other than the above. (Please contact KWAP for any issues in using this code).

8. Does KWAP send the annual statement to the employers?

Presently, KWAP doesn't send annual statement to the employers.
​​​​
Mode of Payment
1. What is the mode of payment for contributions made by employers? 

a. Electronic (EFT/TT/RENTAS)
b.  Cheque
Note: KWAP encourages electronic payments. However, if RENTAS facility is used, it shall only be used for payments of RM10k and above only. 

2. What are the conditions to be fulfilled in issuance of cheques? 

​a.Name of Payee : KUMPULAN WANG PERSARAAN (DIPERBADANKAN)
​b.​Signature must be in accordance to the terms agreed upon with the bank.​
​c.​Payment amount (in Ringgit Malaysia) in numeric and in words shall be the same.
​d.​Date on cheque must be valid. Post dated cheques are strictly not allowed. 

3. What are the condition to be fullfilled in issuance of EFT or RENTAS?

a. Send Borang Maklumat Bayaran Caruman Melalui Bank (CN6) on the same day as payment to KWAP via email to eft.contribution@kwap.gov.my.
b. Submit Borang Caruman (CN3) and Borang Tunggakan (CN4) no later than one (1) day from the date of EFT / RENTAS.

Note: If CN6 is not received, payment will not be processed and penalty may be imposed for late payment.

4. How do employers make payment using EFT or RENTAS for the first time?

Notify KWAP via email to eft.contribution@kwap.gov.my or letter. 

Penalty
1. Is there any penalty for late payment of contributions? ​

Refer to Section 8(4)  Act (239)

​Type of contribution Fined​​Note
​a. Monthly contribution​Yes0.5% in respect of each month or part of a month after the due date during which such amount remains unpaid.
​b. Arrears ​No​Not applicable.

2. Can employers apply for penalty waiver?

Yes. Please submit Borang Permohonan Pengecualian Denda (CN7).  Penalty waiver is only granted for delays which are not due to a witful act or is due to an act which is beyond the control of the employer. (Refer to Section 8 (6) of Act 239)
Refund
1. What types of refund can employers / individuals make to KWAP?

a. Employer Refund

​Reason for refun​d​Supporting documents
Over payment or erroneous payment​​a. Borang Tuntutan Bayaran Balik (CN5).
b. Official letter detailing reason for refund.
c. Copy of contribution payment receipt for the respective month(s).
e. Other supporting documents (if applicable).

b. Refund of Government Share (EPF) to Individual

Reason for refundTerms and Conditions
Civil servants who lost their pensionable status due to resignation or dismissal and their government share has already been transferred from EPF to KWAP.
​a. Must reach 55 years of age. Payment for applicants below age 55 can only be made upon the ex-civil servant no longer a Malaysian citizen and will be leaving Malaysia for good.
b. For deceased cases, appllication shall to be submitted by beneficiary and supported with necessary legal documents.
c. A letter of confirmation from the previous Ministry / Department last served.
d. No interest shall be paid on the government share (EPF) for the period held by KWAP.

2. How long will it take for KWAP to process refund  with complete documents?

​Type of refund​Process duration
​a. Employer refund​5 working days
​b. Refund of Government Share (EPF) to Individual​​14 working days

3. What is the mode of payment for refunds?

Via electronic transfers (EFT) except for special prior request made by employer/individual) for cheque issuance.
Portal
1. What is the Contribution Portal of KWAP used for?​

a. Register user ID for Super Admin Portal
b. Register new members and any subsequent update of member profile
c. Upload contribution data
d. Download Refund Form (CN5)

2. How can employers start using KWAP's Contribution Portal? 

By completing and submitting the Portal Registration Form available at www.kwap.gov.my. Only employers can apply for user ID for Super Admin Portal.

How to activate User ID​

a. Receive temporary user ID via email.
c. Enter temporary user ID and click "next".
d. Enter the new user ID and password and click "next" (the password must have a minimum of 8 characters and contain a mixture of uppercase letters, lowercase letters and numeric symbols).
e. Enter the security question and click "submit".
f. Receive email from MAKLUMAT CARUMAN to activate user ID.
g. Click the link to the website: https://www.icms.kwap.my to activate the user ID.
h. Proceed to use the Contribution Portal. If there are any issues, please contact KWAP. 

Compliance and Enforcement Visit

1. Does KWAP conduct a compliance and enforcement visit to employers?

Yes, from time to time. Employers will be notified in advance of our compliance and enforcement visits. 

2. What documents do employers need to prepare prior to the compliance and enforcement visit?

a. Contribution Payment Records;
b. Employee service books; and
c. List of employees involved in salary adjustments due to salary increase, upgrading and promotion
Note: All of the above documents are for the period stipulated by KWAP

3. What action should the employer take if there are arrears found during the visit?

Review the assessment and if satisfied, make the payment to KWAP.

​​