Which employee group is excluded from EPF contributions?

The correct answer focuses on the specific criteria related to EPF contributions. Employees earning below a certain threshold are excluded from making EPF contributions. This exclusion is based on the premise that the EPF scheme is designed to facilitate savings for employees in line with their earnings. If an employee's salary falls below the stipulated minimum, they are not required to contribute to EPF. This approach aims to ensure that EPF contributions are meaningful and proportionate to an employee's ability to contribute financially, thereby preventing undue financial strain on low-earning individuals.

Some groups like part-time employees might also have specific rules governing their contributions, particularly based on their earnings and working hours, while regulations regarding the age of employees could vary across jurisdictions. However, the consistent criterion under EPF rules remains that employees who earn below a designated threshold are exempt from making contributions. This provision helps prioritize the welfare of lower-income workers, aligning with the broader objectives of the EPF system.