The calculation formula follows JADUAL KETIGA 27032020_BM.pdf (kwsp.gov.my). This is the government's statutory EPF table of contributions.
To calculate EPF, normal remuneration / wages below 5000.00
The interval is 20.00 between each tier in the wages received. Example is basic wage of 1555.05 is in the interval 1560.00. The wage determination is rounded up. 1560.00 EPF wage will calculate the wage contribution as 203.00
However, if the basic wage is 5000.00 and above,
The interval is 100.00 between each tier in the wages received. Example is basic wage of 5555.05 is in the interval 5600.00. The wage determination is rounded up. 5600.00 EPF wage will calculate the wage contribution as 672.00
When there is additional remuneration for the month like Bonus:
To calculate EPF, normal remuneration / wages below 5000.00 but has bonus that has contributed to total wage above 5000.00:
There is no interval in table for normal remuneration tier below 5000.00 but has exceeded this amount after additional remuneration. Example is basic wage of 1555.05 + bonus of 4100.00. Total wage now is 5655.05. 5655.05 EPF wage will calculate the wage contribution as 736.00 rounded up from 735.1565.
However, if the basic wage is 5000.00 and above
The interval is 100.00 between each tier in the wages received. Example is basic wage of 5555.05 + bonus of 1000.00. Total EPF wage is 6555.05 is in the interval 6600.00. 6600.00 EPF wage will calculate the wage contribution as 792.00