Malaysia Salary Calculator 2026 — PCB, EPF, SOCSO & EIS

Why this is a PCB calculator, not annual tax divided by 12

Malaysia's Monthly Tax Deduction is a year-to-date payroll calculation. The HASiL computerized method projects the remaining regular remuneration, subtracts accumulated PCB and zakat, applies eligible reliefs, and recalculates additional remuneration such as a bonus separately. Dividing a yearly tax estimate by twelve can therefore disagree with a compliant payroll result.

The selected month matters. This calculator replays the earlier months using the same regular salary, taxable benefits and monthly zakat, then applies the entered bonus and current TP1 relief only in the selected month. It truncates intermediate PCB figures to two decimals and rounds the final deduction up to the next five sen.

Cash salary, taxable benefits and bonus are different inputs

Cash salary forms part of take-home pay and is treated as the wage base for the statutory contributions shown here. Taxable benefits such as a Benefit-in-Kind or Value of Living Accommodation increase PCB but are not added to cash take-home or the contribution wage. A bonus is treated as current-month additional remuneration for PCB.

The bonus is assumed to be subject to EPF when the checkbox is selected. The extra employee and employer EPF amounts are calculated as the difference between the statutory contribution on salary plus bonus and the contribution on regular salary alone. Annual bonus is not added to the SOCSO or EIS wage base in this model.

Exact EPF, SOCSO and EIS schedules

EPF uses the KWSP Third Schedule in force for 2026. For the common Malaysian-citizen case below age 60, that means the published whole-ringgit wage bands through RM20,000 rather than a simple percentage multiplication.

SOCSO and EIS use PERKESO's statutory assumed-wage bands and the RM6,000 monthly wage ceiling. The first category includes employment-injury and invalidity coverage; the second category generally applies from age 60 and to a person first covered at age 55 or later. EIS is limited to eligible Malaysian citizens and permanent residents below age 60, with a separate exception for a first contribution at age 57 or later.

How LINDUNG 24 Jam is handled

LINDUNG 24 Jam took effect on 1 June 2026. Its phase-1 employee contribution is 0.75% of the statutory assumed wage, subject to the same RM6,000 ceiling. Following PERKESO's July 2026 change, participation is voluntary for local workers, so the calculator leaves it off unless you select it.

The contribution remains mandatory for covered foreign workers, so the engine includes it for either non-Malaysian member category even when the local-worker checkbox is off. It is shown separately from the existing SOCSO employee contribution so a payslip can be audited line by line.

Tax reliefs included in the PCB estimate

Resident calculations include the RM9,000 individual relief, the RM4,000 spouse relief for the married-with-no-income-spouse category, RM2,000 for each standard child relief unit, eligible EPF up to RM4,000 a year, and employee PERKESO/EIS contributions up to RM350 a year.

The current TP1 field is for other eligible deductions claimed in the selected month. Enter only an amount you are entitled to claim and do not add SOCSO or EIS again because the calculator already includes those contributions. The tool does not validate every relief category, document or personal eligibility condition.

Important payroll limits

This is an independent educational estimator, not payroll software certified by HASiL, KWSP or PERKESO. It assumes the same regular remuneration from January through the selected month and no earlier bonus, job change, prior-employer TP3 amount, CP38 instruction, expatriate incentive rate, disability relief, unusual tax-exempt allowance or employer-borne tax.

Use the employer's payslip and official e-PCB result as the record for payment. A difference does not automatically mean payroll is wrong: wage classification, accumulated amounts, residency, relief claims and contribution history can all change a real employee's result.