Do I pay EPF on my own director salary?
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.
Statutory figures: 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. Our panel accountants set the structure with you.
Key facts
- Salary under contract of service → EPF/SOCSO apply
- Directors' fees only → different treatment
- Substance over label
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