Is it mandatory for employees to enroll in the EPF?

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It depends on the situation. If the employee has contributed to the EPF at any point in their career, then yes it mandatory to contribute. If the employee has never contributed to the EPF before, then the employee is able to opt out from contributing EPF by filling out a Form 11 Declaration and presenting a letter to their employer stating that they wish to opt out of the provident fund scheme.

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