Frequently Asked Questions

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

Employer / Member
1. Who is an employer?

An employer is either a statutory body, local authority or agency with pensionable employees.

2. Who are KWAP's members?

'Pensionable employees of Statutory Bodies, Local Authorities and Agencies.

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

​a.​Employer's registration​'When employers have permanent and pensionable staff.
​b.​Member's registration​
(managed by employers) 
​a. When a member receives a permanent and pensionable status from the Pension Service Department (PSD). 
When an employer gets a pensionable employee. 

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

4. Will the registration number change? 

a. ​​​Employer's number​​'Number will remain the same and will be used as long as the employer remains active or when it is re-activated.  
​b.Member's number​​Number will remain the same even if employee changes companies for as long as he/she is a civil servant. The same number will be used until employee retires. 

5. What are the supporting documents required for registration?

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

a.​Permanent employees and pensioners​'Beginning from the date of PTB issued. 
​b.​Loan officers​'Beginning from the date of approved loan.
​c.​New Statutory Bodies and Local Authorities​'Beginning from the company's establishment date.

2. What is the monthly contribution rate and backlog to KWAP?

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

Basic Salary                                 
Cost of living allowance (COLA)                 
Fixed housing allowance            

Remuneration for public service

: 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 loan officers.
17.5% of basic salary. (Refer to Pekeliling Perkhidmatan Bilangan 12, 2008).

Original Salary                    
Loan Salary             

Monthly contribution                    
: RM4,810.36
: RM5,260.36

: RM4,810.36 x 17.5% 
  RM   841.81 

c. Contributions for overdue salary
17.5% of the total overdue salary paid to employee. 

Example 1
Annual increment                     
Overdue 3 months 
(Jan - March) x duration 

Example 2
Salary adjustment from 2015 -2019 (5 years)
Paid (A)
Total amount due (B)
Total amount to be paid (B-A) ​

: RM100.00

: RM100.00 x 17.5% x 3 Months      
​: RM52.5

RM   100.00
RM   100.00 x 17.5% x 60 months

3. When is the deadline for payment of employer's contribution to KWAP?

No later than the last day of the following month. Monthly contributions either through EFT / TT, RENTAS or cheque must reach KWAP by the last day of the following month. (Refer to Section 8 (3) of the Statutory and Local Authorities Pensions Act 1990).

Example 1:
Contribution for January 2019 is due by 28 or 29 February 2019. 

Example 2:
Contribution for February 2019 is due latest by 30 March 2019.

4. When is the deadline for contribution payments on overdue salary to KWAP?

Contributions for overdue salary are due no later than the last day of the month following the month of wage arrears paid to the employees. (Refer to Section 8 (3) of the Statutory and Local Authorities Pensions Act 1990)

Overdue salary paid to employees in March 2019
Deadline for contributions to KWAP is April 30, 2019

5. Which forms are used to make monthly contributions and overdue payments to KWAP?​

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

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

​Method of payment​'Document'Document Delivery Method
​ Cheque​'CN3
'Email to 
(if the email does not work, please fax to 03-2174 8192

'Note: Forms CN3 and CN4 can be emailed or posted to invidual employees later.

Note: Forms must be completed and verified prior to submission.

7. What are the codes used in CN3 by employers?

​03​RETIREE​The last monthly contribution amount: code 03.
Following month without amount: code 03 .
Officer's name removed from the list for the following month.
​04​DECEASED​The last monthly contribution amount: code 04.
Following month without amount: code 04.
Officer's name removed from the list for the following month.
​05​STOPPED WORK/DISMISSED FROM WORK/ CHANGED WORK​The last monthly contribution amount: code 05.
Following month without amount: code 05.
Officer's name removed from the list for the following month.
​08​LOAN​a. The first contribution to loan officers who started contributing to BB and PBT
b. Final contribution for loan officers is the end date for loans by BB, PBT and AG. 
​09​REIMBURSEMENT ​Reimbursement after unpaid leave / salary suspension. 
​99​OTHERS​​If there is a transaction other than the codes above. (Please contact KWAP if there are any problems in using the codes)​​

Method of Payment
1. What is the method of payment for contributions made by employers? 

a. Electronic (EFT/TT/RENTAS)
b.  Cheque

Note: KWAP encourages electronic payments, however payment mode through RENTAS is for a total contribution of RM10k and above only. 

2. What are the payment terms for cheques? 

​b.​Signature must be in accordance with the terms and is similar to the signature at the bank. 
​c.​Payment amount (in Ringgit Malaysia) in numerical and letter form must be the same.
​d.​Date on cheque is correct and valid. Future dates are not allowed. 

3. How are the payment procedures using EFT or RENTAS?

a. Send Contribution Information Payment form (CN6) via bank on the same day as payment to KWAP via email to
b. Submit Contribution Form (CN3) and Increment Form (CN4) within one (1) day from the date of EFT / RENTAS.

Note: If CN6 is not received, payment will not be processed and employers can be fined for late payment.

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

Inform KWAP via email to or write a letter. 

1. Will late contributions be fined? ​

Refer to Section 8(4)  Act (239)

​Type of contribution Fined​​Note
​a. Monthly contribution​Yes0.5% for every month or part of the month after payment due date for as long as the amount has not been settled. ​
​b. Salary delay contribution ​No​Not related.

2. Can employers apply for fine waivers?

Yes. Please fill out the waiver form (CN7).  Fine exclusions are only granted for unintentional delays or are beyond the control of the employer. (Refer to Section 8 (6) of Act 239)
Claims for Refund
1. What types of refund claims can employers / individuals make to KWAP?

a. Claims for Employer Refunds

​Reason for claim ​Supporting documents
​Claims for reimbursement of overcharged or incorrect employer contributions.​a. Refund form (CN5).
b. Official letter stating why the claim has been made.
c. Copy of Contribution Form (CN3) / Delayed Contribution Form (CN4) for the claimed month.
d. Copy of contribution payment receipt.
e. Other documents (if related)

b. KWSP shares refund (individual)

Reason for claim ​Supporting documents
Civil servants who are not qualified due to resignation or dismissal and their government shares have been transferred from EPF to KWAP.​a. Have to be at least 55 years of age. Payments made before the age of 55 can be refunded if former civil servant is no longer a Malaysian citizen and will leave Malaysia.
b. For civil servants who are deceased, refund claims need to be submitted by beneficiary and supported with necessary legal documents. 
c. Civil servants who have been terminated from work must provide a letter of confirmation from the Ministry / Department for the date last served.
d. No interest will be paid for EPF's shares that belong to KWAP.

2. How long will it take to process refund claims with completed documents?

​Type of refund​Process duration
​a. Employer's refund​5 working days
​b. KWSP (individual) refund ​14 working days

3. What is the method of payment for refunds?

Via electronic transfers (EFT) or by cheque (only upon special request made by employer/individual).
1. What is the use of the KWAP's Contribution Portal?

a. User ID Registration
b. Review and update Employer Profile
c. Registration of new members and updating profiles of members
b. Uploading contribution data
d. Check employer's ledger
e. Download the Refund form (CN5)
f. Check fine waiver

2. How can employers use KWAP's Contribution Portal? 

By completing and submitting the Portal Registration Form available at Only employers can apply for user ID. 

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 Uppercase, Lowercase, Symbol and Number)
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: to activate the user ID.
h. Proceed to use the Contribution Portal. If there are any issues, please contact KWAP. 

Compliance and Enforcement

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

Yes, from time to time, employers will be notified of compliance and enforcement visits. 

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

a. Pensions Contribution Payment Record;
b. Permanent and pensionable staff service book; and
c. The list of employees involved with pay adjustments due to wage increases, grades and ranks.

Note: All of the above documents are for a period stipulated by KWAP.

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

Review the estimated arrears and report them immediately.