263 Obligations of an employer

Obligations of an employer

Upon registration, an Employer Registration Certificate (Form EPF 19) shall be given to an employer. This certificatemust be exhibited at all times at the employer’s premise.

Within seven days from date of employment and before the first contribution is made, an employer must complete Form EPF 3 and register all of his/her employees. It is the duty of the employer to ensure that the particulars of contributions on the monthly Contributions Remittance Statement from EPF are correct .

If there are any mistakes in the particulars printed in the statement, the employer must inform the EPF in writing within a month from the date of receipt of the statement. If no complaints are received within this period, the EPF will assume that the contributions are correctly credited into the members’ accounts.

Employer is obliged to adhere to prescribed notice period of any changes.

Any change of address of the employers must be notified in writing to the EPF not later than 14 days from the date of change. If there is a change in its name or status such as change from sole proprietor to company ,the employer must notify the EPF not later than 21 days from the date of change of status by completing a new Form EPF 1.

In event the employer has no employee for a temporary period, it must return the Form EPF 6 (Form A) to the EPF with the word ‘Nil’ written in the column for contribution every month until the employer engages an employee. If the employer who has indeed no employees or should the employer not intend to recruit any employee in the future must notify the EPF Board through Form EPF 6 (Form B) within the period of 30 days from the date the employer ceases to contribute. However, if an employee is subsequently employed, the employer must be registered with the EPF by completing another Form EPF 1. The EPF Board will issue a new employer’s reference number and send all the relevant documents to the employer.


BCS 202/05 Corporate Compliance Management Copyright © 2011 by Wawasan Open University. All Rights Reserved.


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