Here is a situation that happens more often than it should: you check your EPF or SOCSO contribution history one day, only to realise that the numbers do not match.
Deductions may have been taken from your salary every month, but the contributions are missing, incomplete or lower than the amount stated on your payslip.
When this happens, you do not have to simply accept it. EPF and SOCSO contributions are statutory obligations, and employees can report employers who fail to make the required payments.
Here is what you should do.
Step 1: Check your actual contribution records
Start by comparing your payslips with the contributions recorded in your EPF and PERKESO accounts.
For EPF, log in to your KWSP i-Akaun through the app or online portal and check the contributions credited for each month.
For SOCSO, employees can check their contribution records through the PERKESO Prihatin app or web portal.
The PERKESO ASSIST Portal, meanwhile, is mainly used by employers to manage employee registration and contribution payments.
Take note of any month where the amount is missing or does not match your payslip.
However, a missing entry does not automatically mean that your employer deliberately kept the money. It may also be caused by a payroll error, administrative delay or incorrect employee details.
Either way, the discrepancy should be raised and investigated.
Step 2: Understand your employer’s legal responsibility
Employers are required to pay both the employee and employer portions of the EPF contribution by the 15th day of the following month.
According to EPF’s mandatory contribution guidelines, employers who fail to make the payment by the deadline may face enforcement action.
Under the Employees Provident Fund Act 1991, an employer who fails to pay EPF contributions by the deadline may face imprisonment of up to three years, a fine of up to RM10,000, or both.
If an employer deducts the employee’s EPF contribution from their salary but fails to remit it to EPF, the employer may face imprisonment of up to six years, a fine of up to RM20,000, or both.
Late payments may also result in a late payment charge and the employer being required to pay the dividends that should have been credited to the employee’s account.
The same payment deadline generally applies to SOCSO contributions.
According to PERKESO’s contribution payment guidelines, contributions for a particular month must be paid by the 15th day of the following month.
Late SOCSO payments may attract interest at a rate of 6% per year, calculated for each day the contributions remain unpaid.
Employers who fail to register eligible workers or make the required contributions may also face prosecution. According to PERKESO’s frequently asked questions, offenders may face imprisonment of up to two years, a fine of up to RM10,000, or both.
Step 3: Raise the issue with your employer, if it is safe
Sometimes, a discrepancy may be caused by a payroll mistake, incorrect employee information or an administrative delay.
If you feel comfortable doing so, contact your company’s HR or payroll department and ask them to explain the missing contribution.
Try to keep the communication in writing, such as through email or an official messaging platform. Include the affected months and attach your payslips or contribution statements.
Written communication gives the employer an opportunity to correct the issue while providing you with a record if you later need to file a complaint.
However, you are not required to confront your employer first if you feel unsafe, fear retaliation or believe that the nonpayment is deliberate.
Step 4: Report unpaid EPF directly to EPF
Employees can lodge a complaint with EPF when an employer:
- Fails to deduct or contribute EPF
- Deducts EPF from an employee’s salary but does not remit it
- Pays an inaccurate contribution amount
- Uses the wrong contribution rate
- Makes contributions that do not match the deductions shown on the payslip
EPF provides the KWSP 1879 Employee’s Complaint Form Against a Defaulting Employer for employees facing this issue.
According to EPF’s official complaint guidance, employees should prepare information and documents such as:
- Their name, identification number and EPF membership number
- The employer’s name, contact number and address
- Their employment contract, if available
- The period they worked for the employer
- Their salary details
- The amount of EPF deducted from their salary
- Payslips showing the deductions
- EPF statements showing the missing or incorrect contributions
- Any written communication with the employer
Employees can bring the completed form and supporting documents to their nearest EPF office.
EPF may investigate the employer, assess the unpaid contributions and begin recovery or legal action where necessary.
Step 5: Report unpaid SOCSO directly to PERKESO
If your SOCSO contributions are missing or incorrect, file a complaint directly with PERKESO.
PERKESO’s enforcement division is responsible for investigating complaints and recovering overdue or underpaid contributions.
Employees can contact the PERKESO Customer Service Centre at 1-300-22-8000, submit a complaint through PERKESO’s SISPAA channel or visit the nearest PERKESO office.
You should prepare supporting documents such as:
- Your identification details
- Your employer’s full details
- Payslips showing SOCSO deductions
- Your PERKESO contribution history
- Your employment contract or offer letter
- Written communication with HR or payroll
- Bank statements, if relevant
PERKESO has the authority to investigate contribution offences, inspect an employer’s records and premises, recover outstanding payments and take enforcement action under the relevant social security laws.
When should you contact JTKSM?
The Department of Labour of Peninsular Malaysia, or JTKSM, should not be treated as the main agency responsible for recovering unpaid EPF or SOCSO contributions.
However, you may also file a complaint with JTKSM if the missing contributions are part of wider employment issues, such as unpaid or late wages, unlawful salary deductions, missing payslips, contract-related disputes or other violations of employment law.
According to JTKSM’s official labour complaint page, complaints can be made through:
- A written complaint sent to the nearest Labour Office
- Email at jtksm@mohr.gov.my
- The Public Complaint Management System, or SISPAA
- A walk in visit to the nearest Labour Office
- The government contact line at 03-8000 8000
- The Working for Workers application
You will generally need to provide your personal details, your employer’s details, an explanation of the complaint and supporting documents such as your employment contract and payslips.
You can also refer to JTKSM’s official complaint form and checklist before submitting your complaint.
JTKSM specifically covers Peninsular Malaysia.
Those working in Sabah can contact the Sabah Labour Department, while those in Sarawak can contact the Sarawak Labour Department.
EPF and PERKESO complaints can still be filed directly with the respective agencies nationwide.
What happens after a complaint is filed?
The relevant agency will review your information and investigate whether the employer failed to comply with its statutory obligations.
Depending on the findings, the employer may be required to pay the outstanding contributions, late payment charges, interest and other amounts owed.
EPF or PERKESO may also take enforcement, civil or prosecution action where an offence has been committed.
Make sure to keep copies of everything you submit, together with any complaint or reference number given to you.
The bottom line
Missing EPF or SOCSO contributions should not be ignored.
These contributions affect your retirement savings and social security protection, especially if you later need to make a withdrawal or claim benefits.
Check your contribution records regularly, compare them with your payslips and report any unexplained discrepancy as early as possible.
For the most direct action, report missing EPF contributions to EPF and missing SOCSO contributions to PERKESO. You can approach the relevant Labour Department if you are also facing related employment law violations.
This article is intended for general information only and does not constitute legal advice.
