Why does my staff’s EPF employer contribution look incorrect when a bonus is paid?

If an employee’s monthly salary is below RM5,000, but their bonus pushes the total above RM5,000, the employer contribution rate remains at 13%.

Example:

• Monthly salary: RM3,000

• Bonus: RM2,500

• Total wages: RM5,500

Employer EPF: RM5,500 × 13% = RM715
Employee EPF: Based on the official EPF table.

(Refer to the official EPF Contribution Table, page 12, for details.)