S 47 EMPLOYEES PROVIDENT ACT (act 452) 1991

S47 EPA  1991
(1) Notwithstanding any contract to the contrary , the employer shall not be entitled to deduct or otherwise recover from the wages or remuneration of the employee, the employers contribution from the employee.

In Malaysia , all contributions by the Employer to this fund IS NOT  recoverable from the employee. This is so even though the employer may have a written clause saying that he will deduct  from the employee's wages .If your contract says that the employer can deduct, it is null and void.  Such clauses cannot overide the written satement of the law and are not valid.  The penalty is 6 years in prison.(2)