What are the three EPF accounts under the KWSP structure?

Effective May 2024, EPF contributions are split into three accounts: 1) Akaun Persaraan (Akaun 1) receiving 75% of contributions for retirement; 2) Akaun Sejahtera (Akaun 2) receiving 15% for housing, healthcare, and education; and 3) Akaun Fleksibel (Akaun 3) receiving 10% which can be withdrawn at any time.

How are EPF dividends calculated?

KWSP dividends are calculated monthly based on daily aggregate balances: the opening balance is compounded, and each monthly contribution earns dividends starting from the day it is credited. Dividends are officially credited to accounts annually.

What is the employer EPF contribution rate in Malaysia?

The standard employer EPF rate is 13% for employees earning RM5,000 or less per month, and 12% for employees earning more than RM5,000. Under Malaysian law, the employee share is 11% by default (or can optionally be reduced to 9% during certain government relief periods).

EPF Dividend & Retirement Calculator Malaysia

Project your KWSP EPF savings growth, annual dividend earnings, and 3-account balance splits up to retirement.

Current Age *

Retirement Age *

Current EPF Balance (RM) *

Current Monthly Salary (RM) *

Employee EPF Rate

Annual Salary Increment (%) *

Projected Annual EPF Dividend (%) *

KWSP historical dividends range between 5.0% and 6.5%

Projected Balance at Age 60

RM1,705,453.45

Estimated Account Splits

Akaun Persaraan (75% - Retirement)RM1,279,090.09

Akaun Sejahtera (15% - Housing/Education)RM255,818.02

Akaun Fleksibel (10% - Flexible Access)RM170,545.35

Balance Growth Over Time

Estimated Monthly Retirement Payout (20 Years)

Simple Payout (Principal only)RM7,106.06 / mo

Interest-bearing Payout (with 4% ongoing return)RM10,334.71 / mo

Total Employee Contrib.RM313,997.88

Total Employer Contrib.RM343,142.88

Total Compound Dividends Earned+RM998,312.69

KWSP Annual Accumulation Ledger

Year	Age	Salary (RM)	Yearly Contributions	Dividend Earned	End Balance	Akaun Persaraan (75%)	Akaun Sejahtera (15%)	Akaun Fleksibel (10%)
1	30	RM5,000.00	RM14,400.00	+RM3,179.00	RM67,579.00	RM50,684.25	RM10,136.85	RM6,757.90
2	31	RM5,150.00	RM14,214.00	+RM4,140.30	RM85,933.30	RM64,449.98	RM12,890.00	RM8,593.33
3	32	RM5,304.50	RM14,640.48	+RM5,162.50	RM105,736.28	RM79,302.21	RM15,860.44	RM10,573.63
4	33	RM5,463.64	RM15,079.68	+RM6,264.74	RM127,080.70	RM95,310.53	RM19,062.11	RM12,708.07
5	34	RM5,627.54	RM15,532.08	+RM7,452.17	RM150,064.95	RM112,548.71	RM22,509.74	RM15,006.49
6	35	RM5,796.37	RM15,997.92	+RM8,730.18	RM174,793.05	RM131,094.78	RM26,218.96	RM17,479.30
7	36	RM5,970.26	RM16,477.92	+RM10,104.52	RM201,375.49	RM151,031.62	RM30,206.32	RM20,137.55
8	37	RM6,149.37	RM16,972.20	+RM11,581.28	RM229,928.97	RM172,446.73	RM34,489.35	RM22,992.90
9	38	RM6,333.85	RM17,481.36	+RM13,166.89	RM260,577.22	RM195,432.92	RM39,086.58	RM26,057.72
10	39	RM6,523.87	RM18,005.88	+RM14,868.17	RM293,451.27	RM220,088.46	RM44,017.69	RM29,345.13
11	40	RM6,719.58	RM18,546.00	+RM16,692.34	RM328,689.61	RM246,517.21	RM49,303.44	RM32,868.96
12	41	RM6,921.17	RM19,102.44	+RM18,647.02	RM366,439.07	RM274,829.31	RM54,965.86	RM36,643.91
13	42	RM7,128.80	RM19,675.56	+RM20,740.32	RM406,854.95	RM305,141.21	RM61,028.24	RM40,685.50
14	43	RM7,342.67	RM20,265.72	+RM22,980.77	RM450,101.44	RM337,576.08	RM67,515.22	RM45,010.14
15	44	RM7,562.95	RM20,873.64	+RM25,377.44	RM496,352.52	RM372,264.39	RM74,452.88	RM49,635.25
16	45	RM7,789.84	RM21,499.92	+RM27,939.91	RM545,792.35	RM409,344.26	RM81,868.85	RM54,579.23
17	46	RM8,023.53	RM22,144.92	+RM30,678.31	RM598,615.58	RM448,961.69	RM89,792.34	RM59,861.56
18	47	RM8,264.24	RM22,809.36	+RM33,603.39	RM655,028.33	RM491,271.25	RM98,254.25	RM65,502.83
19	48	RM8,512.17	RM23,493.60	+RM36,726.47	RM715,248.40	RM536,436.30	RM107,287.26	RM71,524.84
20	49	RM8,767.53	RM24,198.36	+RM40,059.57	RM779,506.33	RM584,629.75	RM116,925.95	RM77,950.63
21	50	RM9,030.56	RM24,924.36	+RM43,615.39	RM848,046.08	RM636,034.56	RM127,206.91	RM84,804.61
22	51	RM9,301.47	RM25,672.08	+RM47,407.35	RM921,125.51	RM690,844.13	RM138,168.83	RM92,112.55
23	52	RM9,580.52	RM26,442.24	+RM51,449.66	RM999,017.41	RM749,263.06	RM149,852.61	RM99,901.74
24	53	RM9,867.93	RM27,235.44	+RM55,757.35	RM1,082,010.19	RM811,507.65	RM162,301.53	RM108,201.02
25	54	RM10,163.97	RM28,052.64	+RM60,346.30	RM1,170,409.13	RM877,806.85	RM175,561.37	RM117,040.91
26	55	RM10,468.89	RM28,894.20	+RM65,233.31	RM1,264,536.64	RM948,402.48	RM189,680.50	RM126,453.66
27	56	RM10,782.96	RM29,760.96	+RM70,436.14	RM1,364,733.74	RM1,023,550.31	RM204,710.06	RM136,473.37
28	57	RM11,106.45	RM30,653.76	+RM75,973.58	RM1,471,361.08	RM1,103,520.81	RM220,704.16	RM147,136.11
29	58	RM11,439.64	RM31,573.44	+RM81,865.49	RM1,584,800.01	RM1,188,600.01	RM237,720.00	RM158,480.00
30	59	RM11,782.83	RM32,520.60	+RM88,132.84	RM1,705,453.45	RM1,279,090.09	RM255,818.02	RM170,545.35

Formula Breakdown

Monthly Contributions = Salary × Employee Rate (11% or 9%) + Salary × Employer Rate (13% for Salary ≤ RM5,000, 12% otherwise)
Accrued Dividend = openingBalance × (Dividend Rate / 12) + accumulatedMonthlyContribution × (Dividend Rate / 12)
Akaun Persaraan (Akaun 1) = 75% of total balance
Akaun Sejahtera (Akaun 2) = 15% of total balance
Akaun Fleksibel (Akaun 3) = 10% of total balance

Assumptions

Uses KWSP May 2024 revised 3-account structures.
Assumes employer contribution rates switch dynamically between 13% and 12% if the annual salary increment pushes the salary past RM5,000.
Salary increments are applied at the beginning of each calendar year.
The post-retirement payout is calculated over 20 years (240 months). The interest-bearing option assumes the principal remaining continues to earn a conservative 4% annual return.

This calculator provides estimates only. KiraSmart is not financial advice. Please verify with official sources or professionals before making decisions. Read full disclaimer

Rates last reviewed: 2026-05-20 · Accuracy: official

Frequently Asked Questions

Related Calculators

Salary Calculator Malaysia→Bonus Calculator Malaysia→

Report an issue or outdated rate