What to do if an employer overpays or underpays EPF contributions?

Overpaid

You can claim a refund or bring forward the balance to future months’ contributions.

To apply, please follow these steps:

1. Fill out Form 14
2. Prepare an explanation letter containing details of the error.
3. Submit the documents at any EPF counters.

Underpaid

1. Log in to i-Akaun (if you don’t have an i-Akaun see here).
2. Select ‘Contribution Payment’, and then ‘Submit Contributions’.
3. State the contribution month for which you want to make the adjustment payment.
4. Select ‘Blank Form A’ and click on ‘Add New Employee’.
5. Fill out Form A including the employee’s name, IC number and the adjustment payment amount.
6. Scroll down to the bottom of the page, click ‘I confirm that’ and then ‘Next’.
7. As the final step, you will need to select a payment method and make the adjustment payment.