Employees Provident Fund Act 1991 s 48

s 48 Recovery by employer of employee’s contribution

(1) Subject to this section, the employer shall be entitled to recover from the employee, in accordance with this section, the amount of any contribution payable on behalf of the employee. (2) The amount of any contribution payable by the employer on behalf of the employee shall, notwithstanding any written law or any contract to the contrary, be so recoverable by means of deductions from the wages of the employee due from the employer to the employee and not otherwise. (3) Any employer who deducts the employee’s contributions from the wages of an employee and fails to pay such deducted sum or any part thereof to the Fund shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding six years or to a fine not exceeding twenty thousand ringgit or to both. (4) No deduction of any contribution shall be made as provided by subsection (2)— (a) except at the time wages are paid to the employee; and (b) other than of the contribution in respect of the wages which are then being paid: Provided that, subject to such conditions as may be prescribed by the Board, where an employer has, by error not occasioned by that employer’s negligence, omitted to deduct any contribution or part of any contribution payable by him on behalf of the employee, then, such contribution or part thereof may be deducted from the wages payable by such employer to the employee not later than six months from the date of the payment of the wages in respect of which the contribution or part thereof was omitted to be deducted. (5) Any employer who contravenes subsection (4) shall be guilty of an offence. (6) (Deleted by Act A914).