Employees' Provident Fund (EPF; Malay: Kumpulan Wang Simpanan Pekerja, KWSP) is a federal statutory body under the purview of the Ministry of Finance.

Malaysian EPF was established in 1 October 1951[2] pursuant to the Employees Provident Fund Ordinance 1951, under the National Director of Posts.

The EPF also provides a framework for employers to meet legal and moral obligations to their employees.

[4] The EPF declares an annual dividend on funds on deposit which has varied over time, depending on investment results.

This is due to the EPF primarily aimed at providing a stable financial security of its members.

Because 75% of investment funds are concentrated towards bodies closely linked to trends in the interest market rate, including Malaysian Government Securities, loans or bonds, and money market instruments, low interest rates for the past few years had an adverse effect on returns for EPF investments.

[12] The EPF guideline for employers of foreign workers remains unchanged, citing that the policy has been implemented before in 1998.

Account I restricts withdrawals to the moment the member reaches an age of 50 years, to boost retirement fund by investment in unit trust, is incapacitated, leaves the country or dies.