{"id":3140,"date":"2021-12-16T09:30:08","date_gmt":"2021-12-16T01:30:08","guid":{"rendered":"https:\/\/www.kwap.okie.my\/?post_type=contribution&p=3140"},"modified":"2025-12-29T23:47:33","modified_gmt":"2025-12-29T15:47:33","slug":"faqs-on-contribution","status":"publish","type":"contribution","link":"https:\/\/www.kwap.gov.my\/stg\/contribution\/faqs-on-contribution\/","title":{"rendered":"FAQs on Contribution"},"content":{"rendered":"\t\t
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If you cannot find an answer to your question please\u00a0contact us<\/span><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n
\n \n Employer<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
\n
1. Who are KWAP employers?<\/strong><\/h6>

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

2. When do employers register with KWAP and what are the supporting documents required for registration?<\/strong><\/h6>
  1. Employers need to register with KWAP when there are permanent and pensionable employees.<\/li>
  2. The employer must complete CN1 – Employer Registration Form and enclose the following supporting documents:
    1. Copy of Government Gazette (for LA) ; or<\/li>
    2. Copy of Establishment Act (for SB) ; or<\/li>
    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.<\/li><\/ol><\/li><\/ol>

      Note:<\/strong> 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.<\/em><\/p>


      References: <\/strong><\/em><\/p>

      For more information please refer to the video:<\/p>
      Employers and Employees Registration Procedure<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>

      or e-bulletin<\/p>
      1st Edition : Employers and employees registration<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>
      3. Should employers update employer and member profiles?
      How to do it?<\/strong><\/h6>

      Yes, employers are responsible to update their employer and member profiles from time to time if there are any changes.<\/p>

      Updates can be made by submitting the latest information to KWAP via email or letter.<\/p>

      Examples of information updates:<\/strong><\/em><\/p>

      1. Employer Profile: Upgrading of employers, changes in officers who manage contributions, updating of bank information and others.<\/em><\/li>
      2. Member Profile: Date of PTB, KGT, No. Identity Card and others.<\/em><\/li><\/ol><\/div>\n <\/div>\n <\/div>\n
        \n
        \n \n Member<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
        \n
        1. Who are KWAP members?<\/strong><\/h6>

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

        2. When does an employee need to be registered as a member of KWAP?
        <\/strong><\/h6>

        An employee must register as a member of KWAP when:<\/p>

        1. Employee obtains permanent and pensionable status from the Public Service Department Malaysia (PSD)<\/em><\/li>
        2. Employer accepts a secondment officer with pensionable status from the effective date of the secondment or the date of self -report<\/em><\/li><\/ol>
          \u00a0<\/div>

          Note:<\/strong> The employer is responsible for managing member registration before<\/strong> employee’s contributions start.<\/em><\/p>

          3. How to register as a member?<\/strong><\/h6>

          There are 2 methods to register as a member:<\/p>
          Method 1<\/strong><\/td>Method 2<\/strong><\/td><\/tr>

          Submit an application via CN2 – Member Registration Form along with the following supporting documents:<\/p>

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

            The form has to be sent to KWAP via email, fax or post.<\/p><\/td>

          		Application through the Contribution Portal via the link:
          https:\/\/www.icms.kwap.my<\/strong><\/a>.<\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>

          Note:<\/strong> 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.<\/em><\/p>

          \u00a0<\/div>

          Reference:
          <\/em><\/strong>For more information please refer to the video:<\/em><\/p>
          Employers and Employees Registration Procedure<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>

          or e-bulletin<\/p>
          1st Edition : Employers and employees registration<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>
          4. Can employee request an Employee Number from KWAP?<\/strong><\/h6>

          No, only employers can request their registered employee numbers from KWAP. All employees should refer to the employers regarding their registered employee number.<\/p><\/div>\n <\/div>\n <\/div>\n

          \n
          \n \n Contributions<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
          \n
          1.\u00a0 When do employers commence contribution to KWAP?
          <\/strong><\/h6>
          a.\u00a0 <\/strong><\/td>Permanent employees with pensionable status<\/strong><\/td>With effect from PTB date<\/td><\/tr>
          b.<\/strong><\/td>Secondment officers<\/strong><\/td>With effect from secondment date<\/td><\/tr>
          c.<\/td>New Statutory Bodies and Local Authorities<\/strong><\/td>With effect from establishment date<\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>
          2. What is the KWAP contribution rate?<\/strong><\/h6>

          a. Monthly contribution for permanent employees with pensionable status.<\/strong><\/p>

          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)<\/em>.<\/p>
          Example :<\/strong><\/em>
          Basic Salary<\/strong><\/em>
          Cost of living allowance (COLA)<\/em>
          Housing allowance <\/em>
          Civil service allowance<\/em><\/td>

          :<\/em>
          :<\/em>
          :<\/em>
          :<\/em><\/p><\/td>

          RM1,867.03<\/strong><\/em>
          RM\u00a0\u00a0 300.00<\/em>
          RM\u00a0\u00a0 300.00<\/em>
          RM\u00a0\u00a0 160.00<\/em><\/p><\/td><\/tr>

          Total emolument<\/em><\/td>:<\/em><\/td>RM2,627.03<\/em><\/td><\/tr>
          Monthly contribution<\/em><\/td>:<\/em><\/td>RM1,867.03 x 17.5%<\/em><\/strong><\/td><\/tr>
          \u00a0<\/td>\u00a0<\/td>RM\u00a0 326.73<\/em><\/strong><\/td><\/tr><\/tbody><\/table>

          Note:<\/strong> Basic Salary is monthly salary excluding allowances.<\/em><\/p>

          \u00a0<\/div>

          b. Monthly contribution for secondment officers with pensionable status.
          <\/strong>17.5% of the employee notional basic salary (notional) . Please refer to Pekeliling Perkhidmatan Bilangan 12, 2008<\/em>.
          <\/strong><\/p>
          Example:<\/strong><\/em>
          Basic Salary (Notional)<\/strong><\/em>
          Secondment Salary<\/em><\/td>

          :<\/em>
          :<\/em><\/p><\/td>

          RM4,810.36<\/strong><\/em>
          RM5,260.36<\/em><\/p><\/td><\/tr>

          \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
          Monthly contribution<\/em><\/td>:<\/em><\/td>RM4,810.36 x 17.5%<\/strong><\/em><\/td><\/tr>
          \u00a0<\/td>:<\/em><\/td>RM841.81\u00a0\u00a0<\/em>\u00a0\u00a0<\/strong><\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>

          Note:<\/strong> Basic salary refers to the salary paid\/deemed to be paid to the officer inclusive of notional salary increments.<\/em><\/p>

          \u00a0<\/div>

          c. Arrears<\/strong>
          17.5% of the total arrears paid to employee.<\/p>

          Example 1<\/strong><\/em><\/p>

          Annual increment<\/em>
          Arrears for 3 months (Jan – March) x duration<\/em><\/p><\/td>

          :<\/em>
          :<\/em><\/p><\/td>

          RM100.00<\/em><\/p>

          RM100.00 x 17.5% x 3 months<\/em><\/p><\/td><\/tr>

          Total<\/em><\/td>:<\/em><\/td>RM52.50<\/strong><\/em><\/td><\/tr>

          Example 2<\/strong><\/em><\/p>

          Salary adjustment from 2016 -2021(5 years)<\/em>
          Monthly salary paid (A)<\/em>
          Monthly salary to be paid (B)<\/em><\/p><\/td>

          :<\/em>
          :<\/em><\/p><\/td>

          RM1,000.00<\/em>
          RM1,100.00<\/em><\/p><\/td><\/tr>

          Difference to be paid (B-A)<\/em><\/td>:<\/em>
          :<\/em><\/td>          		RM\u00a0\u00a0 100.00<\/em>
          RM\u00a0\u00a0 100.00 x 17.5% x 60 months<\/em><\/td><\/tr>
          \u00a0<\/td>:<\/em><\/td>RM1,050.00<\/em><\/strong><\/td><\/tr><\/tbody><\/table>

          Note:<\/strong> 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.<\/em><\/p>

          References:<\/em><\/strong><\/p>

          For more information, please refer to the example of contribution calculation in the e-bulletin<\/em><\/p>
          3rd Edition : Monthly Salary Contribution & Arrears Calculation<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>
          3. Does employer contributions need to take into account on employee’s Annual Salary Increment (KGT)?<\/strong><\/h6>

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

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

          \u00a0<\/div>
          4. When is the deadline for monthly contribution payment to KWAP?<\/strong><\/h6>

          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.<\/em><\/p>

          \u00a0<\/div>

          Example 1:<\/strong><\/em><\/p>

          Contribution for January 2021 must reach KWAP before or on 28 or 29 February 2021 (whichever applicable).<\/em><\/p>

          Example 2:<\/strong><\/em><\/p>

          Contribution for February 2021 must reach KWAP before or on 31 March 2021.<\/em><\/p>

          \u00a0<\/div>
          5. When is the deadline for arrears on contribution to KWAP?
          <\/strong><\/h6>

          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.<\/em><\/p>

          \u00a0<\/div>

          Example:<\/strong><\/em><\/p>

          Arrears paid to employees in March 2022.<\/strong><\/em>
          Payment must reach KWAP before or on 30 April 2022.<\/strong><\/em><\/p>

          \u00a0<\/div>
          6. Which forms are used to make monthly contributions and arrears on contribution payments to KWAP?<\/strong><\/h6>
          Type of payment<\/strong><\/td>Form<\/strong><\/td><\/tr>
          a.<\/strong><\/td>Monthly contributions<\/strong><\/td>Contribution Form (CN3)<\/td><\/tr>
          b.<\/strong><\/td>Arrears on contribution<\/strong><\/td>Arrears Contribution Form (CN4)<\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>
          7. Can employer combine payment on monthly contributions and arrears?<\/strong><\/h6>

          Contribution and arrear payment can be paid as single payment to KWAP.<\/p>

          However, employers need to fill in the payment breakdown<\/strong> in the CN6 – Contribution Payment Via Bank Form for receipting purposes.<\/p>

          \u00a0<\/div>
          8. Can employers use the same form for monthly contribution and arrears data?<\/strong><\/h6>

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

          \u00a0<\/div>
          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?<\/strong><\/h6>

          Employer cannot use the contra method<\/strong> and still have to pay contributions at the rate of 17.5% of the employee\u2019s monthly salary<\/strong>. For scenarios regarding employee salary adjustment, employer is advisable on the following actions:<\/p>

          a. Overpaid wages – Employer can apply for a refund claim.<\/p>

          b. Underpaid wages – Employer has to pay arrears separately.<\/p>

          \u00a0<\/div>
          10.\u00a0 How employers submit contribution forms to KWAP?<\/strong><\/h6>
          Modes of payment<\/strong><\/td>Forms<\/strong><\/td>Method of form submission<\/strong><\/td><\/tr>
          a.<\/strong><\/td>\u00a0Cheque<\/strong><\/td>

          CN3 – Contribution Form<\/p>

          CN4 –\u00a0 Arrears Contribution Form<\/p><\/td>

          		Mail<\/td><\/tr>
          b.\u00a0<\/strong><\/td>Online (EFT\/ TT\/ RENTAS\/ Cheque Deposit)<\/strong><\/td>

          CN3 – Contribution Form<\/p>

          CN4- Arrears Contribution Form<\/p><\/td>

          		Mail, email or contribution portal<\/td><\/tr>
          \u00a0<\/td>\u00a0<\/td>CN6 – Contributon Payment Via Bank<\/td>Email to eft.contribution@kwap.gov.my<\/strong><\/a><\/em> (If the email doesn’t work, please fax to 03-2174 8192)<\/td><\/tr>
          Note: <\/em><\/strong>Forms must be completed and verified prior to submission.<\/em><\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>

          References:<\/strong><\/em>
          For more information please refer to the video:<\/p>
          How Employer Can Make Contribution Payment To KWAP<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>

          or e-bulletin<\/p>
          2nd Edition : Contribution Payment<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>
          11. What are the codes used in CN3?<\/strong><\/h6>
          Code<\/strong><\/td>Description<\/strong><\/td>Description<\/strong><\/td><\/tr>
          00<\/td>No Changes<\/td>The monthly salary between current and previous month is the same.<\/td><\/tr>
          01<\/td>New Employee<\/td>Newly employee obtained PTB status.
          Example: An employee obtained PTB on 1 February 2022 and starts contributing to KWAP from February 2022.<\/td><\/tr>
          02<\/td>Increment\/Salary Adjustment<\/td>Adjustment of employee’s salary which due to KGT, promotion or any other factors which will give impact to increase employee’s salary.<\/td><\/tr>
          03<\/td>Retired<\/td>Last contribution month with amount<\/strong>: code 03
          Following month without amount<\/strong>: code 03
          Remove officer’s name from CN3 after the following month<\/td><\/tr>
          04<\/td>Deceased<\/td>Last contribution month with amount<\/strong>: code 04
          Following month without amount<\/strong>: code 04
          Remove officer’s name from CN3 after the following month<\/td><\/tr>
          05<\/td>Resigned\/Dismissed\/Transferred<\/td>Last contribution month with amount<\/strong>: code 05
          Following month without amount<\/strong>: code 05
          Remove officer’s name from CN3 after the following month<\/td><\/tr>
          06<\/td>Half Paid Salary (HPS)<\/td>

          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<\/em>. 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.<\/p>

          Example:<\/p>

          An employee was approved by HPS on April 1, 2022
          Basic salary for March 2022\u00a0 \u00a0 : RM6,000
          Contribution for March 2022 : RM1,050<\/p>

          Basic salary for April 2022\u00a0 \u00a0 \u00a0 : RM3,000 (HPS)
          April 2022 contribution\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0: RM525<\/p><\/td><\/tr>

          07<\/td>Unpaid Leave (UL) \/ Hold Salary (HS)<\/td>

          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<\/em>. 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.<\/p>

          Example:<\/p>

          An employee took a UL\/HS due to health reason in January 2022.
          Basic salary for January 2020 : RM0.00
          January 2020 Contribution\u00a0 \u00a0 \u00a0: RM0.00<\/p><\/td><\/tr>

          08<\/td>Secondment<\/td>a. First contribution for secondment officers in SB and LA
          b. Last contribution for secondment officers in SB, LA and AG<\/td><\/tr>
          09<\/td>Resume Contribution<\/td>Resume contribution after unpaid leave \/ salary withheld<\/td><\/tr>
          99<\/td>Others<\/td>For any other transactions other than the above mentioned. (Please contact KWAP for any issues in using this code)<\/td><\/tr><\/tbody><\/table>

          Note:<\/strong> Please contact KWAP if you encountered any problems to use these contribution codes.<\/em><\/p>

          References:<\/strong><\/em>
          For more information please refer to the e-bulletin:<\/p>
          3rd Edition : Contribution Codes Used In Form<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>
          \u00a0<\/div>
          12. Does KWAP send the annual statement to the employers?<\/strong><\/h6>

          Presently, KWAP does not provide annual statement to the employers.<\/p>

          \u00a0<\/div>
          13. Do employee make contribution payments?<\/strong><\/h6>

          No. Only employer is responsible to pay for the employee’s contribution.<\/p>

          \u00a0<\/div>
          14. Does the Secondment officer have to take into account the change in Annual Salary Increase (KGT) at the original employer?<\/strong><\/h6>

          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.<\/p>

          \u00a0<\/div>

          Note:<\/strong> Employers need to contact the original employer loan officer for relevant information.<\/em><\/p>

          \u00a0<\/div>
          15. Can secondment employer choose to contribute to the EPF for secondment officers with permanent and pensionable status?<\/strong><\/h6>

          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.<\/em><\/p><\/div>\n <\/div>\n <\/div>\n

          \n
          \n \n Mode of Payment<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
          \n
          1. What are the modes of payment of contributions to KWAP?<\/strong><\/h6>
          1. Online (EFT\/TT\/RENTAS\/Cheque Deposit)<\/li>
          2. Cheque<\/li><\/ol>

            Note:<\/strong> 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.<\/em><\/p>

            2. What are the conditions to be fulfilled in issuance of cheques? <\/strong><\/h6>
            1. Name of Payee : KUMPULAN WANG PERSARAAN (DIPERBADANKAN)<\/li>
            2. Signature must be in accordance to the terms agreed upon with the bank.<\/li>
            3. Payment amount (in Ringgit Malaysia) in numeric and in words shall be the same.<\/li>
            4. Date on cheque must be valid. Post dated cheques are strictly not allowed.<\/li><\/ol>
              \u00a0<\/h6>
              3. What are the conditions to be fullfilled on issuance of EFT or RENTAS?<\/strong><\/h6>
              1. Send\u00a0 CN6 – Contribution Payment Via Bank Form on the same day as payment to KWAP via email to eft.contribution@kwap.gov.my<\/strong><\/a><\/li>
              2. Submit CN3 – Contribution Form and CN4 – Arrears Contribution Form no later than one (1) day from the date of EFT \/ RENTAS transaction made.<\/li><\/ol>

                Note:<\/strong> 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.<\/em><\/p>

                4. How do employers make payment using EFT or RENTAS for the first time?<\/strong><\/h6>

                Notify KWAP via email to eft.contribution@kwap.gov.my<\/a><\/strong> or submit an official letter to KWAP.<\/p>

                5. What is the KWAP company registration number for payment purposes via EFT?<\/strong><\/h6>

                KWAP ‘s registration number used for the purpose of payment via EFT is KWAPACT2007.<\/p>

                Note:<\/strong> KWAP is not registered under the Companies Commission of Malaysia (SSM).<\/em><\/p>

                6. What information needs to be entered in the description\/reference field on the bank screen when making an EFT contribution payment?<\/strong>
                <\/h6>
                Payment<\/strong><\/td>Employer Number<\/b><\/td>Form Code<\/strong><\/td>Payment Period(Month\/Year)<\/strong><\/td>Example Display on screen (Employer No.\/Form Code\/Period)<\/strong><\/td><\/tr>
                Monthly Contribution<\/strong><\/td>123456<\/td>CN3<\/td>1021<\/td>123456\/CN3\/1021<\/td><\/tr>
                Arrears<\/strong><\/td>123456<\/td>CN4<\/td>0821-0921<\/td>123456\/CN4\/0821-0921<\/td><\/tr>
                Penalty<\/strong><\/td>123456<\/td>PENALTY<\/td>1020<\/td>123456\/PENALTY\/1020<\/td><\/tr><\/tbody><\/table><\/div>\n <\/div>\n <\/div>\n
                \n
                \n \n Penalty<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
                \n
                1. Is there any penalty for late payment of contributions?<\/strong><\/h6>

                Please refer to Section 8(4) Act 239<\/em><\/p>

                Type of contribution <\/strong><\/td>Penalty<\/b><\/td>Notes<\/strong><\/td><\/tr>
                a. Monthly contribution<\/strong><\/td>Yes<\/td>0.5% in respect of each month or part of a month after the due date during which such amount remains unpaid.<\/td><\/tr>
                b. Arrears <\/strong><\/td>No<\/td>Not applicable.<\/td><\/tr><\/tbody><\/table><\/div>
                2. Can employers apply for penalty waiver?<\/strong><\/h6>

                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<\/strong>. Please refer to Section 8 (6) of Act 239.<\/em><\/p><\/div>\n <\/div>\n <\/div>\n

                \n
                \n \n Refund<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
                \n
                1. What types of refund can employers \/ individuals make to KWAP?<\/strong><\/h6>

                a. Employer Refund<\/strong><\/p>
                Reason for refund<\/strong><\/td>Supporting documents<\/strong><\/td><\/tr>
                Over payment or erroneous payment<\/td>a.<\/td>CN5 – Refund Application Form<\/td><\/tr>
                b.<\/td>Official letter detailing reason for refund<\/td><\/tr>
                c.<\/td>Copy of CN3 – Contribution Form \/ CN4- Arrears Contribution Form for the respective month (s)<\/td><\/tr>
                d.<\/td>Copy of contribution payment receipt for the respective month (s)<\/td><\/tr>
                e.<\/td>Other supporting documents (if applicable)<\/td><\/tr><\/tbody><\/table>

                b. Refund of Government Share (EPF) to Individual<\/strong><\/p>
                Reason for refund<\/strong><\/td>Terms and Conditions<\/strong><\/td><\/tr>
                Civil servants who lost their pensionable status due to resignation or dismissal and their government share has already been transferred from EPF to KWAP.<\/td>a.<\/td>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.<\/td><\/tr>
                b.<\/td>For deceased cases, application shall to be submitted by beneficiary and supported with necessary legal documents.<\/td><\/tr>
                c.<\/td>A letter of confirmation from the previous Ministry \/ Department on last served.<\/td><\/tr>
                d.<\/td>No dividend shall be paid on the government share (EPF) for the period held by KWAP.<\/td><\/tr><\/tbody><\/table>
                2. How long will it take for KWAP to process refund with complete documents?<\/strong><\/h6>
                Type of refund<\/strong><\/td>Process duration<\/strong><\/td><\/tr>
                a.<\/td>Employer refund
                (With Complete Documents)<\/td>                		\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5 working days<\/td><\/tr>
                b.<\/td>Refund of Government Share (EPF) to Individual
                (With Complete Documents)<\/td>                		\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 14 working days<\/td><\/tr><\/tbody><\/table>
                3. What is the mode of payment for refund?<\/strong><\/h6>

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

                4. Can employee claim a refund of the employer’s contribution if the employee is disqualified from pension?
                <\/strong><\/h6>

                Employee cannot request any claim from KWAP as no employee contribution is made to KWAP.<\/p>

                However, employee who lost their pensionable status can only claim for a refund of EPF Government Shares<\/em><\/a>.<\/p><\/div>\n <\/div>\n <\/div>\n

                \n
                \n \n Portal<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
                \n
                1. What are the benefits of KWAP’s Contribution Portal? <\/strong><\/h6>

                The KWAP’s Contribution Portal can be used for the following purposes:<\/strong><\/p>

                1. Registration of Super Admin Portal user ID<\/li>
                2. Register new members and any related update of member profile<\/li>
                3. Upload related employer contribution data or details<\/li>
                4. Download CN5 – Refund Application Form<\/li><\/ol>
                  2. How can employers start using KWAP’s Contribution Portal?\u00a0<\/strong><\/h6>

                  By completing and submitting the Portal Registration Form available at kwap.gov.my. Once the request approved by KWAP, employers can apply for user ID for Super Admin Portal<\/em> and start use KWAP’s Contribution Portal.<\/p>

                  \u00a0<\/div>

                  How to activate User ID<\/strong><\/p>
                  a.<\/td>Receive temporary user ID via email<\/td><\/tr>
                  b.<\/td>Visit https:\/\/www.icms.kwap.my<\/a><\/strong><\/em><\/td><\/tr>
                  c.<\/td>Enter temporary user ID and click “Next”<\/td><\/tr>
                  d.<\/td>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)<\/td><\/tr>
                  e.<\/td>Enter the security question and click “Submit”<\/td><\/tr>
                  f.<\/td>Receive email from “MAKLUMAT CARUMAN” to activate user ID<\/td><\/tr>
                  g.<\/td>Click the link to the website: https:\/\/www.icms.kwap.my<\/a><\/em><\/strong>\u00a0 to activate the user ID<\/td><\/tr>
                  h.<\/td>Proceed to use KWAP’s Contribution Portal. If there are any issues, please contact KWAP.<\/td><\/tr><\/tbody><\/table>
                  3. Can payment be made through the KWAP’s Contribution Portal?<\/strong><\/h6>

                  No, KWAP’s Contribution Portal does not process any payment to KWAP.<\/p><\/div>\n <\/div>\n <\/div>\n

                  \n
                  \n \n Compliance and Enforcement Visit<\/span> <\/i><\/span><\/i><\/span><\/span> <\/div>\n\n
                  \n
                  1. Does KWAP conduct compliance and enforcement visits to employers?<\/strong><\/h6>

                  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.<\/p>

                  2. What is the purpose of compliance and enforcement visit ?<\/strong><\/h6>

                  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.<\/p>

                  3. How compliance and enforcement visit program will be conducted?<\/strong><\/h6>

                  The Compliance and Enforcement Visit Programme is conducted in two (2) methods:<\/p>

                  1. Physical visit<\/li>
                  2. Remote visit<\/li><\/ol>

                    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.<\/p>

                    4. What documents do employers need to prepare prior to the compliance and enforcement visit?<\/strong><\/h6>

                    The required documents are as follows:<\/strong><\/p>

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

                      Note:<\/strong> The scope of contribution review such as the period of the review year will be notified by KWAP.<\/em><\/p>

                      5. What actions should be taken by employer if there are issues arising during visit?<\/strong><\/h6>

                      The actions to be taken by the employer are as follows:<\/p>

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

                        References: <\/strong><\/em><\/p>

                        For more information please refer to the video:<\/p>
                        Compliance and Enforcement Visit<\/i><\/a><\/strong><\/td><\/tr><\/tbody><\/table>

                        or e-bulletin<\/p>
                        6th Edition : Compliance and Enforcement Visit<\/i><\/a>
                        <\/strong><\/td><\/tr><\/tbody><\/table>
                        \u00a0<\/h6><\/div>\n <\/div>\n <\/div>\n \n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":0,"parent":0,"template":"","categories":[],"class_list":["post-3140","contribution","type-contribution","status-publish","hentry"],"acf":[],"yoast_head":"\nFAQs on Contribution - KWAP<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQs on Contribution - KWAP\" \/>\n<meta property=\"og:description\" content=\"Home If you cannot find an answer to your question please\u00a0contact us. Employer 1. Who are KWAP employers? 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