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KWAP’s main activity is managing contributions to and investments of the Fund as well as the management of pension payments.

No. At the moment KWAP operates from its main office in Kuala Lumpur while its Pension Services operates from the Cyberjaya office, which is strategically located close to the Government offices.

For general information and public relations, please write to or contact our front desk at +603 2174 8000.

Questions on pension-related information and other queries may be directed to or the MyPesara careline at +603 8887 8777.

Pension Services

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

Medical / Travel Claims

Federal pensioners, eligible family members (husband or wife) and children under 18 years old; or, if still studying, under 21 years old; or for children who suffer disability due to brain defects or physical disability, for his/her lifetime.

Regulations on the application of medical claims for pensioners and dependants are subject to the Service Circular 21 Year 2009 which came into force on 1 November 2011. However, the application of the Service Circular is subject to the acceptance of each statutory body and local authority.

Supply of medical drugs, medical tools/devices, kidney treatment, expert services at any private hospital, emergency treatment at any private hospital, sterility treatment, treatment at IJN, and treatment in foreign countries.

Pensioners have to receive treatment and medical supplies at any government hospital/clinic and must receive confirmation/approval from a government physician. The form that pensioners have to fill in is Medical Form 1/09 and the financial documents (treatment bills, receipt, invoice etc.) must be attached to the form.

If any local physician confirms that the pensioner or his/her dependant needs to receive treatment from any physician at another place, the pensioner can claim any allowance that he/she is eligible to as if the pensioner or his/her dependant is travelling for official duties.

  • General Order Chapter B
  • Treasury Circular 3 Year 2003
  • Treasury Circular 2 Year 2006
  • Treasurt Circular Letter 8 Year 2010

Pension Matters

A pensioner-to-be should ensure that the Department submits complete retirement documents to KWAP no less than 3 months before the retirement date to ensure that the retirement benefits could be paid in time

The pensioner should ensure that the last Department submits an updated service statement to KWAP for retirement benefits recalculation.

The service periods that shall not be taken into consideration are the service periods as a backup, contract, attachment, and temporary officer.

The effective date of ASK retirement is one day after it is approved. Payment of the gratuity and Cash Award in Lieu of Leave (GCR), if any, will be made within 21 days from the retirement date while the monthly pension will be paid within 30 days.

Family members / heirs / dependants of the deceased (demised officer) should contact the last Department and submit all the required documents to ensure the last Department is able to submit the derivative pension documents to Post-Service Division, PSD within 7 days from the date of death. Regarding the application for Funeral Arrangement Assistance (BMJ) of RM3,000, it should be claimed from the deceased’s last Department.

Family members / heirs / dependants of the deceased (demised officer) should submit all the required documents to KWAP as soon as possible to ensure that the process of transferring the derivative pension to the eligible widow/widower/child/children can be done promptly. These include the application document for Funeral Arrangement Assistance (BMJ) of RM3,000 and should be submitted to KWAP.

Pension recipients who further their studies to the first-degree level should fill up the Pengesahan Anak Belajar di Institusi Pengajian Tinggi (IPT) – JPA.BP.SPT.B03a form and submit it to KWAP for information updating.

The widow/widower/child/children from marriage after retirement is/are eligible to receive the derivative pension limited to the balance out of 20 years from the retirement date.

The widow/widower from marriage after company privatisation is eligible to receive the derivative pension limited to 20 years after the privatisation date.

The member may switch to Scheme B within 2 years from the company’s privatisation date.

Cash Award in Lieu of Leave is a cash award given to Public Service Members who did not have the opportunity to utilise all of their leaves due to exigency of the service.

The Cash Award in Lieu of Leave came into effect on 1 January 1974 through Service Circular Number 1/1974 and is only granted to Public Service Members who retire on or after 1 January 1974.

The GCR Award is given only to Permanent Members (including officers under probation) and Temporary Members in Public Service who retire under Pensions Act 1980.

The GCR Award is not given to officers who resigned or officers who were dismissed due to disciplinary action.

Leave accumulation for the purpose of Cash Award in Lieu of Leave is based on the provision of para 21(1) Pensions Regulations 1980, relevant Service Circulars and General Orders Chapter C.

The GCR formula is as follows:

1/30 × accumulated leave days (no. of days) × (last-drawn salary + * fixed allowances)
The fixed allowances are:

  • Fixed Premier Post Allowance
  • Fixed Housing Allowance (ITP)
  • Fixed Entertainment Allowance (ITK)
  • Fixed Public Service Allowance (ITKA)

Subject to a maximum of 150 days

Public Service Department (PSD) is responsible for approving and paying the Cash Award in Lieu of Leave to federal public service pensioners, while state public service, statutory body and local authority pensioners will be paid by the last Department they served.

The GCR payment will be made within 21 days from the officer’s retirement date.

For couples who got married while in the service, their children’s entitlements are until 21 years of age or marriage, whichever comes first, or until graduation at the first-degree level.

The officer/employee may accumulate the maximum leaves during the final year of service according to his/her entitlement.

The pension documents can be sent to:

Retirement Fund (Incorporated)
Pension Services Department,

Level 2, Skytech Tower 2,
MKN Embassy Techzone,
Jalan Teknokrat 2, Cyber 4,
63000 Cyberjaya, Selangor.

The application form can be downloaded at or at the link and further information on BMJ is available at the link

Browse and “Like” our Facebook, i.e., Post-Service Division.

You may get a replacement pension card at the counter at KWAP Cyberjaya or JPA4U Counter at Block C2, PSD.

There is no specific time limit to claim the BMJ as long as the death occurred in or after 2010.

You may call 03-88878777 or e-mail

In the case of death of a pensioner or pension recipient and no one is eligible for the Derivative Pension, the next of kin should take the following actions:

  1. Inform Pension Division (PD), PSD immediately about the death of the pensioner or pension recipient and furnish:
    1. 1 copy of the death certificate;
    2. Original Pension Card;
    3. Uncashed warrants, if applicable.
  2. PD, PSD will manage the balance of pension (if any), and payment will be made to the closest next of kin. The next of kin must present 1 copy of his/her ID Card.

General Questions

For pension / derivative pension benefits for ATM pensioners, you may check the status of application at the Veteran Affairs Department at or at the following address:

Pension Division, Veteran Affairs Department
Tingkat 8, Bangunan TH Perdana 101
Jalan Sultan Ismail
50250 Kuala Lumpur
Tel.No: 03-2050 8000

You may check your housing loan balance directly with the Public Sector Home Financing Board (LPPSA) at their website or at the following address:

No 9, Ministry of Finance Complex, Persiaran Perdana
Precinct 2
Federal Government Administration Centre
62592 Putrajaya.

Gratuity / monthly pension deductions for housing loan repayment shall be handled by the Post-Service Division at the instruction from LPPSA. Pensioners may refer to LPPSA for the issuance of a letter of instruction for pension deduction.

Notification of a change of address can be made at the PD counter, via mail or through PD’s website at

**Change of address through the website will be done within one week from the date the application is received.

The Pension Card allows pensioners and their eligible dependants to obtain free treatment at government clinics/hospitals. It can also be used to get discounts for the purchase of Keretapi Tanah Melayu tickets. The list of eligible discounts for pensioners with the Pension Card can be obtained from the KPDNKK website.

The compulsory retirement age (reached the age of retirement) for members of public service is 55/56/58 or 60 years subject to the retirement age option selected by the member.

A member with pension who has reached the age of 40 years and has a reckonable period of service of no less than 10 years may apply for optional retirement by furnishing the document/application through the Head of Department where the member serves. The eligibility for retirement benefits is as follows:

  1. In the case of an officer appointed before 12.4.1991, the payment of gratuity and GCR will be made on the date of retirement, and the officer will be eligible for the pension payments upon reaching the age of 45 years for women / 50 years for men; and
  2. In the case of appointment after 12.4.1991, the payment of gratuity and GCR will be made on the date of retirement, while the monthly pension payment shall commence when the officer reaches the age of 55 years for both women and men.

The lowest pension amount for reckonable service of at least 25 years (300 months) is RM1000 effective from 1 January 2018.

The maximum pension amount is for the reckonable service period of 30 years or more (360 months). The formula for the maximum pension calculation is 3/5 or 60 percent of an officer’s/employee’s last-drawn salary.

Regarding the repayment claim for the purchase of ceremonial attire, please refer to the Ceremonial Division (Bahagian Istiadat) of the Prime Minister’s Department at the telephone number of 03-88726670 / 6672 or 038000 8000, MyGCC.

KWAP PESD, Cyberjaya
Retirement Fund (Incorporated)
Pension Services Department,
Level 2, Skytech Tower 2,
MKN Embassy Techzone,
Jalan Teknokrat 2, Cyber 4,
63000 Cyberjaya, Selangor.
Telephone: 03-8887 8777

PSD, Sabah Branch PD
Public Service Department Malaysia,
Post-Service Division Sabah Branch,
Level 1, Block A,
Federal Government Administration Complex Sabah,
Jalan UMS – Sulaman, Likas
P.O. Box 2061,
88450 Kota Kinabalu,
Tel: 088 488661 / 088 488662 / 088 488663
Fax: 088 488664 / 088 488665

PSD, Sarawak Branch PD
Public Service Department,
Post-Service Division Sarawak Branch,
Level 2, Marzuki Building, Lot 1656 Section 65,
Jalan Tun Dato’ Patinggi Hj. Abdul Rahman Yaakub, Petrajaya,
93050 Kuching, Sarawak
Tel: 082 241144 / 082 251818 / 082 252493 / 082-234981
Fax: 082 250126

1Pesara@DBKL Counter
1Pesara Counter
Kuala Lumpur City Hall (DBKL)
DBKL Tower 1
Jalan Raja Laut
50350 Kuala Lumpur.
Tel: 03-2617 9941/ 9944

No. Only the widow/widower and child/children is/are entitled to receive the derivative pension.

No. There will be no deduction whatsoever from the retirement gratuity for any claim or expense incurred by a public employee while in the service.

Not true. All civil servants are entitled to pension subject to the conditions of permanent employment, confirmed post, conferred with the Pensionable Status (PTB) and retirement in accordance with pensions law.

No pension benefits shall be given to the officers who resigned or who were dismissed. Previous service can only be taken into consideration and combined for officers who are reappointed to permanent posts after 2012.

Payment Matters

Pension Payment Matters

Effective August 2012, a change of bank account for pensioners / pension recipients is allowed only once a year. Each request should be accompanied with a Bank Account Change Request letter, which can be downloaded from

Once completed, the letter can be mailed to the address below:

Retirement Fund (Incorporated)
Skytech Tower 2, Jalan Teknokrat 2,
Cyberjaya, 63000 Cyberjaya,
Selangor, Malaysia

Scheme A pension payment is a monthly pension payment that is credited directly into the account of the pensioner / pension recipient, whereas Scheme B requires the pensioner / pension recipient or representative to go to the bank every month to sign a pension claim form at the bank counter to get the pension payment credited into the account. Scheme B method of payment is usually used for invalid pensioners and disabled children who receive the pension.

If the pension payments under Scheme B are not claimed for 3 consecutive months, those payments will expire and the pension payment will cease in the following month. Pensioners need to report to KWAP to reactivate the account in order to resume the pension payments.

Yes, provided that the appointment of the representative is approved by the Post-Service Division. This representative appointment is granted to pensioners who are invalid and have a joint account. The representative must be a joint account holder with the pensioner / pension recipient.

Application may be made by filling out the JPA.BP.SKP.B08 – Permohonan Pelantikan Wakil Skim A (Application to Appoint a Representative for Scheme A) form, with a copy of the representative’s identity card attached.

Application may be made by completing the Funeral Arrangement Assistance form at

  1. Bank Muamalat (M) Berhad
  2. Malayan Banking Berhad (Maybank)
  3. Bank Simpanan Nasional
  4. Affin Bank Berhad
  5. CIMB Bank Berhad
  6. Bank Islam Malaysia Berhad
  7. Public Bank Berhad
  8. Alliance Bank Berhad
  9. RHB Bank Berhad
  10. HSBC Bank Malaysia Berhad
  11. Bank Kerjasama Rakyat (Malaysia) Berhad
  12. Hong Leong Bank Berhad
  13. Agro Bank Berhad

Scheme A is the method of paying the monthly pensions to pensioners / pension recipients by crediting directly into the bank account of the pensioners / pension recipients (Scheme A).

Scheme B is the method where pensioners / pension recipients need to go to the bank every month to fill in the form in order to get the money credited into their respective accounts.

Yes. Please fill in the representative appointment form (JPA.BP.SKP.B08), which can be downloaded from

Ex-Gratia Payment

Ex-Gratia Payment Upon Death is a gift from the Government to the dependants of a civil servant who died while in the service

To help the dependants of a demised civil servant who died within a service period of not more than 240 months.

Permanent or temporary Civil Servants who opt for the Pension Scheme or the Employees Provident Fund Scheme (EPF). These Civil Servants encompass Federal Public Service, State Service, Statutory Authority, and Local Authority employees.

The Ex-Gratia Payment Upon Death shall be given to the eligible widow/widower/children/mother/father. However, it shall not be given in cases of death confirmed to have resulted from suicides.

The amount is based on the duration of reckonable service, as follows:

Service Duration (Months) Ex-Gratia Payment (RM)
≤ 60 150,000
61 to 120 100,000
121 to 180 75,000
181 to 240 50,000

Payment is made in one lump sum to the eligible heir.

No. The Ex-Gratia Payment Upon Death is additional to the existing pension benefits.

The Ex-Gratia Payment Upon Death for civil servants who opted for the pension scheme will be processed simultaneously with the application for derivative pension benefits. For civil servants who opted for the EPF Scheme, an application should be submitted by the Head of Department to the Post-Service Division, Public Service Department. The application procedure and relevant form are detailed in Service Circular Number 11 Year 2019.

Pension Adjustment

Pension Adjustment of 2% per Year Effective from 2013

Pensioners / derivative pension recipients and dependant pension recipients of Federal, State, and Statutory and Local Authorities who have received pensions effective from 1 January 2013.

The payment will be made beginning from January 2013 for pensioners / derivative pension recipients and dependant pension recipients who received monthly pensions in 2012.

The 2 percent adjustment will be calculated based on the current pension amount received.

No. They will receive the 2% pension adjustment from 2017.

No. Instead, pensioners / derivative pension recipients and dependant pension recipients will receive the pension adjustment every year at the increment rate of 2 percent.

Calculation Formula: [Current pension amount + (Current pension amount × 2/100)] Example of the calculation of adjustment at a 2 percent increment rate per year: Encik Ahmad received a pension of RM1000.00 per month in 2012. How much are Encik Ahmad’s pension amounts from 2013 to 2016 including the 2 percent increment?

Monthly pension in 2013:
RM1000.00 × 2/100 = RM20.00 (2 percent increment)
RM1000.00 + RM20 = RM1020 (amount of monthly pension received)

Monthly pension in 2014:
RM1020.00 × 2/100 = RM20.40 (2 percent increment)
RM1020.00 + RM20.40 = RM1040.40 (amount of monthly pension received

Monthly pension in 2015:
RM1040.40 × 2/100 = RM20.80 (2 percent increment)
RM1040.40 + RM20.80 = RM1061.20 (amount of monthly pension received)

Monthly pension in 2016:
RM1061.20 × 2/100 = RM21.23 (2 percent increment)
RM1061.20 + RM21.22 = RM1082.43 (amount of monthly pension received)

Yes, they are entitled to the 2% adjustment subject to the applicable acts and laws.

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

1. Who are KWAP employers?

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


2. When do employers register with KWAP and what are the supporting documents required for registration?
  1. Employers need to register with KWAP when there are permanent and pensionable employees.
  2. The employer must complete CN1 – Employer Registration Form and enclose the following supporting documents:
    1. Copy of Government Gazette (for LA) ; or
    2. Copy of Establishment Act (for SB) ; or
    3. Copy of company registration document (for AG with company status registered under SSM)
      OR any other related supporting documents e.g. letters, memos, minutes of meetings and etc.

Note: Once employer registration has been approved, by KWAP, the employer will be given an employer number which will be used in all contribution transactions with KWAP.


For more information please refer to the video:

Employers and Employees Registration Procedure

or e-bulletin

1st Edition : Employers and employees registration


3. Should employers update employer and member profiles?
How to do it?

Yes, employers are responsible to update their employer and member profiles from time to time if there are any changes.

Updates can be made by submitting the latest information to KWAP via email or letter.


Examples of information updates:

  1. Employer Profile: Upgrading of employers, changes in officers who manage contributions, updating of bank information and others.
  2. Member Profile: Date of PTB, KGT, No. Identity Card and others.
1. Who are KWAP members?

KWAP members are permanent and pensionable employees who serve in Federal Government, Federal and State Statutory Bodies (SB), Local Authorities (LA) and Agencies (AG).


2. When does an employee need to be registered as a member of KWAP?

An employee must register as a member of KWAP when:

  1. Employee obtains permanent and pensionable status from the Public Service Department Malaysia (PSD)
  2. Employer accepts a secondment officer with pensionable status from the effective date of the secondment or the date of self -report

Note: The employer is responsible for managing member registration before employee’s contributions start.


3. How to register as a member?

There are 2 methods to register as a member:

Method 1Method 2

Submit an application via CN2 – Member Registration Form along with the following supporting documents:

  1. Copy of Pensionable Status Grant letter (PTB) from Public Service Department Malaysia (PSD); or
  2. Copy of Service Book (Member Profile page, the latest PTB and KGT dates); and
  3. Copy of Secondment Contract for secondment employees only.

The form has to be sent to KWAP via email, fax or post.

Application through the Contribution Portal via the link:

Note: Once employee’s registration has been approved by KWAP, employer will receive a list of KWAP number that will be used in all contribution transactions with KWAP.


For more information please refer to the video:

Employers and Employees Registration Procedure

or e-bulletin

1st Edition : Employers and employees registration


4. Can employee request an Employee Number from KWAP?

No, only employers can request their registered employee numbers from KWAP. All employees should refer to the employers regarding their registered employee number.

1.  When do employers commence contribution to KWAP?
a.  Permanent employees with pensionable statusWith effect from PTB date
b.Secondment officersWith effect from secondment date
c.New Statutory Bodies and Local AuthoritiesWith effect from establishment date
2. What is the KWAP contribution rate?

a. Monthly contribution for permanent employees with pensionable status.

17.5% of the employee monthly basic salary. Please 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




RM   300.00
RM   300.00
RM   160.00

Total emolument:RM2,627.03
Monthly contribution:RM1,867.03 x 17.5%
  RM  326.73

Note: Basic Salary is monthly salary excluding allowances.


b. Monthly contribution for secondment officers with pensionable status.
17.5% of the employee notional basic salary (notional) . Please refer to Pekeliling Perkhidmatan Bilangan 12, 2008.

Basic Salary (Notional)
Secondment Salary





Monthly contribution:RM4,810.36 x 17.5%

Note: 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





RM100.00 x 17.5% x 3 months


Example 2

Salary adjustment from 2016 -2021(5 years)
Monthly salary paid (A)
Monthly salary to be paid (B)



Difference to be paid (B-A):
RM   100.00
RM   100.00 x 17.5% x 60 months

Note: Arrears occur when an employee’s salary increase is due to an annual salary increase, promotion or other reason for which the date is overdue, or if there is any payment left over while making the monthly contribution. Arrears on actual wages do not include arrears of employee allowances.



For more information, please refer to the example of contribution calculation in the e-bulletin

3rd Edition : Monthly Salary Contribution & Arrears Calculation
3. Does employer contributions need to take into account on employee’s Annual Salary Increment (KGT)?

Yes, contribution paid to KWAP must take into account the employee’s KGT whether in January, April, July or October.

If employer has made their contribution to KWAP excluding KGT, the arrears caused by KGT must be settled using the CN4 – Arrears Contribution Form.

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

Monthly contributions paid via Electronic Funds Transfer (EFT) / Telegraphic Transfer (TT) , Real Time Electronic Transfer of Funds (RENTAS) or Cheque must reach KWAP before or on the last day of the following month. Please refer to Section 8 (3) of the Regulations to Statutory and Local Authorities Pensions Act 1990.


Example 1:

Contribution for January 2021 must reach KWAP before or on 28 or 29 February 2021 (whichever applicable).

Example 2:

Contribution for February 2021 must reach KWAP before or on 31 March 2021.

5. When is the deadline for arrears on contribution to KWAP?

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



Arrears paid to employees in March 2022.
Payment must reach KWAP before or on 30 April 2022.

6. Which forms are used to make monthly contributions and arrears on contribution payments to KWAP?
Type of paymentForm
a.Monthly contributionsContribution Form (CN3)
b.Arrears on contributionArrears Contribution Form (CN4)
7. Can employer combine payment on monthly contributions and arrears?

Contribution and arrear payment can be paid as single payment to KWAP.

However, employers need to fill in the payment breakdown in the CN6 – Contribution Payment Via Bank Form for receipting purposes.

8. Can employers use the same form for monthly contribution and arrears data?

No. Details of contribution payment for monthly contribution and arrears should be separated by using CN3 – Contributions Form and CN4 – Arrears Contribution Form.

9. Can employer use the contra method for payment in the current monthly contribution if there is an adjustment in the officer’s salary for the previous month?

Employer cannot use the contra method and still have to pay contributions at the rate of 17.5% of the employee’s monthly salary. For scenarios regarding employee salary adjustment, employer is advisable on the following actions:

a. Overpaid wages – Employer can apply for a refund claim.

b. Underpaid wages – Employer has to pay arrears separately.

10.  How employers submit contribution forms to KWAP?
Modes of paymentFormsMethod of form submission
a. Cheque

CN3 – Contribution Form

CN4 –  Arrears Contribution Form

b. Online (EFT/ TT/ RENTAS/ Cheque Deposit)

CN3 – Contribution Form

CN4- Arrears Contribution Form

Mail, email or contribution portal
  CN6 – Contributon Payment Via BankEmail to (If the email doesn’t work, please fax to 03-2174 8192)
Note: Forms must be completed and verified prior to submission.

For more information please refer to the video:

How Employer Can Make Contribution Payment To KWAP

or e-bulletin

2nd Edition : Contribution Payment
11. What are the codes used in CN3?
00No ChangesThe monthly salary between current and previous month is the same.
01New EmployeeNewly employee obtained PTB status.
Example: An employee obtained PTB on 1 February 2022 and starts contributing to KWAP from February 2022.
02Increment/Salary AdjustmentAdjustment of employee’s salary which due to KGT, promotion or any other factors which will give impact to increase employee’s salary.
03RetiredLast contribution month with amount: code 03
Following month without amount: code 03
Remove officer’s name from CN3 after the following month
04DeceasedLast contribution month with amount: code 04
Following month without amount: code 04
Remove officer’s name from CN3 after the following month
05Resigned/Dismissed/TransferredLast contribution month with amount: code 05
Following month without amount: code 05
Remove officer’s name from CN3 after the following month
06Half Paid Salary (HPS)

Monthly contributions for permenant employee with pensionable status and secondment employee are 17.5% of the employee’s monthly salary in accordance with Section 8 (1) of Act 239. Half Paid Salary (HPS) is half of the total basic salary of an employee for a particular month hence total contribution of the employee will be based of Half Paid Salary (HPS) paid for a particular month.


An employee was approved by HPS on April 1, 2022
Basic salary for March 2022    : RM6,000
Contribution for March 2022 : RM1,050

Basic salary for April 2022      : RM3,000 (HPS)
April 2022 contribution           : RM525

07Unpaid Leave (UL) / Hold Salary (HS)

Monthly contributions for permanent employee with pensionable status and secondment employee are 17.5% of the employee’s monthly salary in accordance with Section 8 (1) of Act 239. Unpaid Leave (UL) / Hold Salary (HS) is a period where an employee does not received salary for the lenght of absense due to several reasons e.g. health reason and etc hence no contribution is required during Unpaid Leave (UL) / Hold Salary (HS) period.


An employee took a UL/HS due to health reason in January 2022.
Basic salary for January 2020 : RM0.00
January 2020 Contribution     : RM0.00

08Secondmenta. First contribution for secondment officers in SB and LA
b. Last contribution for secondment officers in SB, LA and AG
09Resume ContributionResume contribution after unpaid leave / salary withheld
99OthersFor any other transactions other than the above mentioned. (Please contact KWAP for any issues in using this code)

Note: Please contact KWAP if you encountered any problems to use these contribution codes.


For more information please refer to the e-bulletin:

3rd Edition : Contribution Codes Used In Form
12. Does KWAP send the annual statement to the employers?

Presently, KWAP does not provide annual statement to the employers.

13. Do employee make contribution payments?

No. Only employer is responsible to pay for the employee’s contribution.

14. Does the Secondment officer have to take into account the change in Annual Salary Increase (KGT) at the original employer?

Yes. The Secondment Officer must take into account any changes in the (KGT), Special Increase for Incumbents (KUP) and promotion from original employer during secondment period.


Note: Employers need to contact the original employer loan officer for relevant information.

15. Can secondment employer choose to contribute to the EPF for secondment officers with permanent and pensionable status?

No. Secondment employer is responsible for contributing to KWAP for permanent and pensionable secondment officers for the length of the secondment. Please refer to Service Circular No. 12 of 2008.

1. What are the modes of payment of contributions to KWAP?
  1. Online (EFT/TT/RENTAS/Cheque Deposit)
  2. Cheque
Note: KWAP encourages electronic payments. However, if you want to use the payment mode through RENTAS, the payment is for a total contribution of RM10k and above only.
2. What are the conditions to be fulfilled in issuance of cheques?
  2. Signature must be in accordance to the terms agreed upon with the bank.
  3. Payment amount (in Ringgit Malaysia) in numeric and in words shall be the same.
  4. Date on cheque must be valid. Post dated cheques are strictly not allowed.
3. What are the conditions to be fullfilled on issuance of EFT or RENTAS?
  1. Send  CN6 – Contribution Payment Via Bank Form on the same day as payment to KWAP via email to
  2. Submit CN3 – Contribution Form and CN4 – Arrears Contribution Form no later than one (1) day from the date of EFT / RENTAS transaction made.
Note: If CN6 – Contribution Payment Via Bank Form Is not received by KWAP, 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 or submit an official letter to KWAP.
5. What is the KWAP company registration number for payment purposes via EFT?
KWAP ‘s registration number used for the purpose of payment via EFT is KWAPACT2007. Note: KWAP is not registered under the Companies Commission of Malaysia (SSM).
6. What information needs to be entered in the description/reference field on the bank screen when making an EFT contribution payment?
Payment Employer Number Form Code Payment Period(Month/Year) Example Display on screen (Employer No./Form Code/Period)
Monthly Contribution 123456 CN3 1021 123456/CN3/1021
Arrears 123456 CN4 0821-0921 123456/CN4/0821-0921
Penalty 123456 PENALTY 1020 123456/PENALTY/1020
1. Is there any penalty for late payment of contributions?

Please refer to Section 8(4) Act 239

Type of contribution PenaltyNotes
a. Monthly contributionYes0.5% in respect of each month or part of a month after the due date during which such amount remains unpaid.
b. Arrears NoNot applicable.


2. Can employers apply for penalty waiver?

Yes. Please submit CN7 – Penalty Waiver Application Form. Penalty waiver is only granted for delays which is not due to a witful act or is due to an act which is beyond the control of the employer. Please refer to Section 8 (6) of Act 239.

1. What types of refund can employers / individuals make to KWAP?

a. Employer Refund

Reason for refundSupporting documents
Over payment or erroneous paymenta.CN5 – Refund Application Form
b.Official letter detailing reason for refund
c.Copy of CN3 – Contribution Form / CN4- Arrears Contribution Form for the respective month (s)
d.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 applicant below age 55 can only be made upon the ex-civil servant no longer a Malaysian citizen and will migrate from Malaysia for good.
b.For deceased cases, application shall to be submitted by beneficiary and supported with necessary legal documents.
c.A letter of confirmation from the previous Ministry / Department on last served.
d.No dividend 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 refundProcess duration
a.Employer refund
(With Complete Documents)
                   5 working days
b.Refund of Government Share (EPF) to Individual
(With Complete Documents)
                 14 working days


3. What is the mode of payment for refund?

KWAP will pay via Electronic Funds Transfer (EFT) except for special request made by employer/individual for cheque issuance.


4. Can employee claim a refund of the employer’s contribution if the employee is disqualified from pension?

Employee cannot request any claim from KWAP as no employee contribution is made to KWAP.

However, employee who lost their pensionable status can only claim for a refund of EPF Government Shares.

1. What are the benefits of KWAP’s Contribution Portal?

The KWAP’s Contribution Portal can be used for the following purposes:

  1. Registration of Super Admin Portal user ID
  2. Register new members and any related update of member profile
  3. Upload related employer contribution data or details
  4. Download CN5 – Refund Application Form


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

By completing and submitting the Portal Registration Form available at Once the request approved by KWAP, employers can apply for user ID for Super Admin Portal and start use KWAP’s Contribution 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:  to activate the user ID
h.Proceed to use KWAP’s Contribution Portal. If there are any issues, please contact KWAP.


3. Can payment be made through the KWAP’s Contribution Portal?

No, KWAP’s Contribution Portal does not process any payment to KWAP.

1. Does KWAP conduct compliance and enforcement visits to employers?

Yes. KWAP will conduct the Compliance and Enforcement visits with employers from time to time.
Employers will be notified in advance for our compliance and enforcement visits.

2. What is the purpose of compliance and enforcement visit ?

The purpose of the visit is to ensure that contribution received from employer is in accordance with Statutory and Local Authorities Pensions Act 1980 (Act 239) and related service circulars.

3. How compliance and enforcement visit program will be conducted?

The Compliance and Enforcement Visit Programme is conducted in two (2) methods:

  1. Physical visit
  2. Remote visit

The employer can choose any of the methods of visitation specified. However, KWAP reserves the right to determine the appropriate method of visit depending on the current situation.

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

The required documents are as follows:

  1. Pension Contribution Payment Record;
  2. Service Book of permanent and pensionable staff;
  3. List of staff involved with salary adjustments due to salary increases, grades and ranks; and
  4. Other relevant documents to be notified from time to time.

Note: The scope of contribution review such as the period of the review year will be notified by KWAP.

5. What actions should be taken by employer if there are issues arising during visit?

The actions to be taken by the employer are as follows:

  1. Review the findings;
  2. Submit feedback (latest discovery status);
  3. Explain the assessment of arrears that have been confirmed (if any).


For more information please refer to the video:

Compliance and Enforcement Visit

or e-bulletin

6th Edition : Compliance and Enforcement Visit


The KWAP Act permits investments based on asset allocation for domestic and international exposure such as equities, fixed income securities, money market instruments and other forms of investment that have been reviewed by the Investment Panel and gained the Board’s approval. KWAP’s investments also support ESG and Shariah compliance.

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