Section 43 of EMPLOYEES PROVIDENT FUND ACT 1991 :-
Rate of Contribution
(2)Any person being an employer who fails, within such period as may be prescribed by the Minister, to pay to the Fund any contributions which he is liable under this Act to pay in respect of or on behalf of any employee in respect of any month shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both.
在1991年公积金法令第43条文下,
只要该员工属于该法令下注明的合法员工;
无论员工属于试用期与否 ,
雇主都必须在每个月的15号或指定时间前,
缴付员工附表3或任何政府规范下的公积金数额.
如果员工私底下与雇主有同意不缴付公积金协定,
都被视为无效,
一旦罪成，雇主将可判处三年监禁或罚款不超过一万，或两者兼施。