An employer is a Director/Partner/Sole Proprietor or Manager, Agent or a person responsible for the payments of employees' salaries, any group of persons whether statutory or non-statutory or incorporated, any Government, department of Government, statutory bodies, local authorities or other bodies specified in the Second Schedule to the EPF Act 1991 and operating in Malaysia.




The principal employer must pay monthly contribution for each eligible employee according to the rates specified under the Act.The amount of contribution to be paid is based on the SOCSO Contribution Schedule.




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