Savings & Interest

EPF Account 1 vs Account 2 Malaysia

📅 2026-04-14 ⏱ 5 min read 🇲🇾 Malaysia

Since 2024, EPF has restructured into three accounts: Account Retirement (formerly Account 1), Account Sejahtera (formerly Account 2), and the new Account Flexible (Account 3). Understanding this structure is crucial for managing your retirement savings effectively.

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EPF Three Account Structure (2024 Onwards)

AccountAllocation (%)PurposeWithdrawal Rules
Account Retirement (formerly Acc 1)75%Retirement savingsOnly at age 55 or special circumstances
Account Sejahtera (formerly Acc 2)15%Pre-retirement needsHousing, education, medical, age 50
Account Flexible (Acc 3)10%Short-term needsAnytime (quarterly)
Important: Account 3 (Flexible) can be withdrawn once per quarter with a minimum of RM50. This gives members liquidity without sacrificing all retirement savings. However, withdrawing Account 3 reduces long-term compounding — use sparingly.

Account Sejahtera Withdrawal Purposes

Account Sejahtera (15%) can be used for: Housing: down payment, monthly instalment top-up, full settlement. Education: own tertiary education, children's education. Medical: critical illness, hospitalisation. Retirement at age 50: partial lump sum withdrawal.

Voluntary Contribution to EPF

Members can make voluntary contributions (i-Saraan for self-employed, i-Suri for housewives) to EPF to earn the same dividend rates. i-Suri contributions are topped up by the government by RM480/year. These contributions go to Account Retirement and earn full dividends.

Should You Withdraw Account 3?

Only withdraw if you have no other emergency fund. RM10,000 in Account 3 at 5.5% over 20 years grows to RM29,000. Withdrawing it costs you that RM19,000 gain. Use it as a true last resort, not a regular supplement.

Project your EPF retirement savings with our 🎯 Retirement Calculator.

Tags: EPF account 1 account 2 malaysiaEPF account sejahtera malaysiaEPF account flexible malaysiaKWSP withdrawal malaysia

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