Employer COVID-19 Assistance Programme (e-CAP)

Employees Provident Fund (EPF) has published a FAQs on the Employer COVID-19 Assistance Programme (e-CAP) where qualified SMEs may apply for EPF EMPLOYER SHARE CONTRIBUTION DEFERMENT. SMEs should take this opportunity to plan the cash flows on this difficult period.





What is this? Assistance in terms of EPF Share Contribution deferment to qualified SMEs.
Who eligible? SME employers who:

  1. ≤200 employees (on payroll)
  2. All contribution payments up to Jan 2020 wage in order
  3. Ensure all employee’ share contribution payment for applied month has been paid up.
When? Mar, Apr & May 2020 wages

(Apr, May & June contribution payment)

  • Deferred contribution settled over maximum period 3 months.
  • Submit application e-CAP function in i-Akaun (Majikan)
  • Monthly basis
  • Pay via i-Akaun (Majikan) portal; or EPF counters; or EPF-appointed bank counters.



Month applied Amount applied Restructuring payment period Proposed restructured payment
Apr contribution

(Mar wage)

RM 3,000 Jul – Sept 2020 Jul 2020 Aug 2020 Sept 2020
RM 1,000 RM 1,000 RM 1,000
May contribution

(Apr wage)

RM 6,000 Aug – Oct 2020 Aug 2020 Sept 2020 Oct 2020
RM 2,000 RM 2,000 RM 2,000
Previous Apr Restructured payment RM 1,000 RM 1,000
June contribution

(May wage)

RM 9,000 Sept – Nov 2020 Sept 2020 Oct 2020 Nov 2020
RM 3,000 RM 3,000 RM 3,000
Previous Apr Restructured payment RM 1,000
Previous May Restructured payment RM 2,000 RM 2,000

*This is only a proposed illustration. The actual scheme may varies upon approval from EPF.

  • Upon approval, may applied for waiver/reduction of late payment charges
  • Need to pay dividends on accrued contribution
  • Company still need to ensure EPF employees portion paid as usual.
How about usual statutory contribution? Restructuring payment does not include the usual statutory contribution payments. This is to be settled separately.
Longer application period? Payment must be settled by 30 December 2020
Application Beginning 23/04/2020

EPF Official Website announcement (https://www.kwsp.gov.my/en/ecap-faq)

For more information, please click KWSP – eCAP FAQ


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Northern Region (Perlis, Kedah, Penang, Perak) Mr. Albert Tan (kmtan@chengco.com.my)
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Read more:

Wage Subsidy Program (WSP) – Comparison between Employment Retention Program (ERP) and WSP (Latest updated: 18 April 2020)

Summary of Extension Due Date on EPF, SOCSO, SST, HRDF, SSM & IRBM During Movement Control Order (MCO) (Latest Update: 26th August 2020)

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