{
  "_meta": {
    "version": "1.0",
    "generated": "2026-06-30",
    "source": "KWSP dividend resource centre and mandatory contribution pages; data.gov.my welfare/epf_dividend CSV cross-check",
    "kwsp_dividend_url": "https://www.kwsp.gov.my/en/others/resource-centre/dividend",
    "kwsp_contribution_url": "https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution",
    "data_gov_csv": "https://storage.data.gov.my/welfare/epf_dividend.csv",
    "refresh": "annual after KWSP dividend declaration"
  },
  "last_updated": "2026-06-30",
  "current_dividend": {
    "year": 2025,
    "conventional": 6.15,
    "shariah": 6.15
  },
  "statutory_contribution_rates": {
    "employee_under_60": 11,
    "employer_under_60_salary_lte_5000": 13,
    "employer_under_60_salary_gt_5000": 12,
    "employee_age_60_and_above_malaysian": 0,
    "employer_age_60_and_above_malaysian": 4,
    "salary_threshold": 5000,
    "note": "KWSP official contribution schedule uses wage ranges; this calculator uses percentage projection for planning, not payroll submission."
  },
  "historical_dividends": [
    {"year":2014,"conventional":6.75,"shariah":null},
    {"year":2015,"conventional":6.40,"shariah":null},
    {"year":2016,"conventional":5.70,"shariah":null},
    {"year":2017,"conventional":6.90,"shariah":6.40},
    {"year":2018,"conventional":6.15,"shariah":5.90},
    {"year":2019,"conventional":5.45,"shariah":5.00},
    {"year":2020,"conventional":5.20,"shariah":4.90},
    {"year":2021,"conventional":6.10,"shariah":5.65},
    {"year":2022,"conventional":5.35,"shariah":4.75},
    {"year":2023,"conventional":5.50,"shariah":5.40},
    {"year":2024,"conventional":6.30,"shariah":6.30},
    {"year":2025,"conventional":6.15,"shariah":6.15}
  ]
}