EPF Contribution from Income (Gross and Bonus) is calculated using the rules in the table below:
Note that the EPF contribution is calculated on a monthly basis and sum up annually.
E.g.
Malaysian Citizen @ Age 37
Gross Income: $91,800 ($7,650 per month)
EPF Contribution (Employee) per month: 0.11* $7,650 = 814.50 = 814 (round up to nearest dollar)
EPF Contribution (Employer) per month: 0.12* $7,650 = 918
EPF Contribution (Employee) per year = 12 * 814 = $10, 104
EPF Contribution (Employer) per year = 12 * 918 = $11, 016