为了保障没有固定雇主或收入的自雇人士，马来西亚公积金局特别推出一个马来西亚退休储蓄计划（Skim Simpanan Persaraan 1 Malaysia）。
3. 可以豁免税务高达RM 6000
马来西亚退休储蓄计划 1Malaysia Retirement Savings Scheme
The 1Malaysia Retirement Savings Scheme (SP1M) is a Government initiative to ensure that those who are self-employed and do not earn a regular income achieve a certain level of savings upon reaching the retirement age.
B. CONCEPT AND RATIONALE
The 1Malaysia Retirement Savings Scheme aims to encourage those who are self-employed and do not earn a regular income to voluntarily contribute to the savings scheme within their means.
Rationale Behind the 1Malaysia Retirement Savings Scheme:
a) To provide an avenue for those who are self-employed and do not earn a regular income to save for the purpose of retirement.
b) To increase the number of self-employed who save with the EPF.
c) To demonstrate the Government’s concern for the self-employed through the provision of incentives to those who save for their retirement.
d) To reduce the number of senior citizens who are reliant on program allocations by the Society Welfare Department (JKM).
C. THE SELF-EMPLOYED WHO DO NOT EARN A REGULAR INCOME
Those who fall under the self-employed category include:
• Farmers/Fishermen/Taxi Drivers
• Small Business Owners/Hawkers/Night Market Traders
• Commission-receiving agents (eg. insurance agents, real estate agents)
• Freelancers (eg. those who receive payment for services including deejays, singers, actors, fitness instructors, consultants)
• Business Owners (sole proprietors/partners) involved in the trading of goods and services
• Online Business Owners
• Professionals with their own practice (eg. accountants, doctors, lawyers)
• Pensionable Employees
D. ELIGIBILITY CRITERIA
a) Malaysian Citizen;
b) ‘Self-employed Persons’ refer to individuals who derive income from their work and are not an employee;
c) Registered as an EPF member; AND
d) Has opted to contribute under the 1Malaysia Retirement Savings Scheme by submitting Form KWSP 16G(1M).
E. MEMBERS CONTRIBUTING UNDER ‘SELF-EMPLOYED CONTRIBUTION’
Members will be required to first submit an application opting to contribute under the 1Malaysia Retirement Savings Scheme using Form KWSP 16G(1M) and are subject to the terms and conditions set forth.
F. SALARIED EMPLOYEES
Salaried employees who receive regular incomes are not eligible to participate in the 1Malaysia Retirement Savings Scheme and are not entitled to receive contribution from the Government.
G. HOW TO APPLY
Members are required to register as a contributor of the scheme via the following methods:
a) Obtain Form KWSP 16G (1M) from the nearest EPF branch or from the EPF website (www.kwsp.gov.my)
b) Fill up and submit the form over the counter or through mail.
H. PAYMENT METHOD
Members may make their contribution payment via the following methods:
a) Using Form KWSP 6A(2) which can be obtained from any EPF counters or from the EPF website (www.kwsp.gov.my)
b) Submit Form KWSP 6A(2) with cash/cheque at the EPF counter/mail or appointed bank agent counter such as RHB, MBB, PBB and BSN.
c) Internet Banking: Maybank and Public Bank
I. PAYMENT LIMIT
1. No Minimum amount (only in Ringgit); AND
2. Maximum of RM60,000 yearly effective January 2013.
The accumulated maximum limit for Self Contribution, 1Malaysia Retirement Savings Scheme and Top Up Savings Contribution is RM60,000 yearly.
Savings under the scheme shall receive an annual dividend payment credited to their account up till the member reaching age 100.
K. GOVERNMENT CONTRIBUTION
Members who save under the scheme shall receive Government contribution of 15% on the amount contributed, subject to a maximum of RM250 a year (New rate effective 1 January 2018). The Government contribution has been extended until 2022.
This is however not applicable to members receive a fixed employer contribution (those who are employed and receive regular incomes). Government contribution is also limited to SP1M members who are under age 55.
L. CREDITING OF GOVERNMENT CONTRIBUTION TO MEMBER’S ACCOUNT
The EPF will routinely make Government contribution claims based on accumulated contribution for the first (January to June) and second (July to December) halves of the year. Upon receiving the contribution payment from the Government, the amount will be credited into members’ Akaun 1 (Retirement Account).
Savings under the scheme fall under EPF members’ savings. Hence, members may utilise/withdraw the savings subject to the prevailing terms and conditions for EPF withdrawals.