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feat: update epf guide
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docs/miscellaneous/epf/foreign-worker.md renamed to docs/miscellaneous/epf/non-malaysian.md

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---
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sidebar_position: 1
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title: Foreign Worker
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description: Foreign worker EPF
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slug: /miscellaneous/epf/foreign-worker
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sidebar_position: 2
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title: Non-Malaysian Employee
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description: Non-Malaysian Employee EPF
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slug: /miscellaneous/epf/non-malaysian-employee
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tags: ["SQL Payroll", "EPF"]
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---
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docs/miscellaneous/epf.md renamed to docs/miscellaneous/epf/overview.md

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---
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sidebar_position: 1
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title: EPF
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description: A brief explanation of Employees' Provident Funds (EPF)
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slug: /miscellaneous/epf
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title: Overview
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description: EPF Overview
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slug: /miscellaneous/epf/overview
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tags: ["SQL Payroll", "EPF"]
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---
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## WHAT IS EPF (KWSP)?
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## What is EPF (KWSP)?
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- A portion of an employee’s salary and employer’s contribution on behalf of every worker.
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- Every company is required to contribute EPF to their staff
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- Contribution has to be made to KWSP before the 15th day of every month.
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## What Payments Are Subjected to EPF (KWSP)?
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![payments](../../static/img/miscellaneous/epf/payments.png)
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![payments](../../../static/img/miscellaneous/epf/payments.png)
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## EPF Contribution Rate
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![contribution-rate-1](../../static/img/miscellaneous/epf/contribution-rate-1.png)
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![contribution-rate-1](../../../static/img/miscellaneous/epf/contribution-rate-1.png)
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![contribution-rate-2](../../static/img/miscellaneous/epf/contribution-rate-2.png)
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![contribution-rate-2](../../../static/img/miscellaneous/epf/contribution-rate-2.png)
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## Frequently Asked Questions (FAQs)
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- If employee is above 60 years old, the employee’s EPF contribution rate will be 0% while the employer’s contribution will be 4%
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![over-60](../../static/img/miscellaneous/epf/over-60.png)
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### Are employees above the age of 75 required to contribute for EPF?
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- No. No contributions are required from both parties.
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### Are EPF members required to withdraw all funds after age of 75?
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- No. EPF members will continue to earn dividends for the remaining portion of their EPF savings up to age 100.

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