Beyond mandatory employer and employee contributions, Malaysians can make voluntary EPF contributions to boost retirement savings while enjoying RM4,000 annual tax relief. Here is everything about the two main voluntary contribution schemes: i-Saraan and self-contribution.
Voluntary EPF Schemes Malaysia 2026
| Scheme | Who Can Use | Government Incentive | Tax Relief |
|---|---|---|---|
| i-Saraan | Self-employed, informal sector | 15% (max RM250/year) | Yes (EPF relief RM4,000) |
| i-Suri | Registered housewives | RM480/year flat | Via husband's relief |
| Self-contribution (employed) | Employed EPF members | None | Yes (EPF relief RM4,000) |
How to Make Voluntary EPF Contributions
1. Log in to i-Akaun portal (kwsp.gov.my). 2. Select Voluntary Contribution / i-Saraan. 3. Choose contribution amount and frequency (one-time or standing instruction). 4. Pay via FPX online banking. 5. Contribution credited to Account Retirement within 1–2 business days.
Maximum Voluntary Contribution
For employed members: the total of employee contribution (11%) + employer contribution (13%) + voluntary contribution cannot exceed 30% of gross wages. For self-employed: annual voluntary contributions are subject to a practical cap related to declared income. The maximum tax relief cap is RM4,000/year for EPF contributions combined (mandatory + voluntary).
Is Voluntary EPF Contribution Worth It?
For employed members in the 19%+ tax bracket: Yes — RM4,000 voluntary contribution saves RM760+ in tax while earning 5.5% dividend on the full RM4,000. The combined effective return in Year 1 exceeds 30% (tax saving + dividend). Almost impossible to beat.