# Do I pay EPF on my own director salary? — Robo Company Secretary
URL: https://robocompanysecretary.com/answers/director-epf-compulsory/

## Do I pay EPF on my own director salary?

Last updated: 14 October 2026 Answer from Robo Company Secretary How we write answers

If you draw a salary under a contract of service — an employee who happens to be a director — EPF and SOCSO apply as for any employee. A director paid only members-approved directors' fees, without an employment relationship, is treated differently. Substance decides, not the label.

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Sources: EPF Act 1991 LHDN guidance

Also asked as: director epf compulsory; pengarah kena caruman ke; epf for director malaysia; director socso.

Get this classified correctly at the start: reclassifying a year of payments after the fact means recomputed contributions, PCB and possibly penalties. An accountant you engage can set the structure with you — we can introduce one.

### Key facts

- Salary under contract of service → EPF/SOCSO apply
- Directors' fees only → different treatment
- Substance over label

Call +60 10-383 5988 (a licensed secretary replies within one working hour (Mon–Fri 8:30am–5:30pm MYT; outside hours, first thing next working day)) or walk in at J-3A-15, Solaris Mont Kiara.

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