Your EPF contribution across the three accounts.
Total allocated
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Akaun Persaraan (75%)
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Akaun Sejahtera (15%)
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Akaun Fleksibel (10%)
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Why your EPF now has three pockets
In May 2024 the EPF (KWSP) restructured every member's savings into three accounts, replacing the old two-account setup. The idea was to keep the bulk of your money locked for old age while giving you a smaller, genuinely flexible pocket for emergencies. Every new contribution that lands in your account from that point is sliced three ways, and this tool shows exactly how much of a given contribution goes into each. Enter a contribution amount directly, or switch the input to a monthly wage and the calculator derives the combined employee-and-employer contribution first, then splits it.
What each account is for
Akaun Persaraan takes the largest share and is the retirement core. It is locked until you reach the withdrawal age, so it is the part doing the long compounding work. Akaun Sejahtera is the middle pocket, meant for life needs along the way: housing, healthcare, and education, broadly the purposes the old Account 2 served. Akaun Fleksibel is the new one, and it is the only pocket you can draw on at any time for any reason, which is what makes it useful and also what makes it tempting. The split this calculator applies is 75 percent to Persaraan, 15 percent to Sejahtera, and 10 percent to Fleksibel, which reflects the KWSP allocation for new contributions. Treat those percentages as the calculator's assumption and confirm the current allocation with KWSP, since the board can adjust it.
Splitting an RM1,200 contribution
Say RM1,200 lands in your EPF this month, whether that is your own contribution, the employer share, or both combined. The 75/15/10 split sends the money to the three accounts as follows.
| Account | Share | Amount |
|---|
The bar shows how dominant the retirement pocket is. For every contribution, only 10% is freely withdrawable.
The wage mode, and what it includes
Switch the input to monthly wage and the tool builds the contribution from the statutory rates the calculator applies: an employee share of about 11 percent and an employer share of roughly 12 to 13 percent depending on the wage. So a RM5,000 wage produces a combined contribution well above what 11 percent alone would suggest, because the employer portion is added before the 75/15/10 split runs. Two cautions. First, those contribution rates are the calculator's working figures, and rates change, including reduced or nil employee rates for members over 60, so confirm your own rate with KWSP. Second, this split applies to new contributions only. Balances you held before the 2024 restructuring were mapped across the accounts under separate transition rules, with a one-off window to move part into the flexible account, and this tool does not reconstruct that history.
Can I withdraw from Akaun Fleksibel whenever I want?
That is the design intent: Akaun Fleksibel is meant to be withdrawable at any time, subject to a minimum amount per request set by KWSP. The trade-off is that money you pull out is money that stops earning the EPF dividend and stops compounding for retirement. Useful in a real emergency, costly as a habit. Confirm the current minimum and any conditions with KWSP before counting on it.
Does the 10 percent flexible slice reduce my retirement savings?
Compared with the old structure, a slightly larger portion of each new contribution now sits where you can reach it, so yes, less goes straight into the locked retirement pocket than before. If you never touch the flexible account, the long-run effect is small because the money still earns the dividend. The risk is behavioural: an easy-access pocket is easy to drain. Leaving it untouched keeps your retirement trajectory close to the old path.