A bigger payslip can mean a different tax deduction
If your employer pays a bonus with normal salary, the payroll calculation may need to consider two different components: ordinary recurring remuneration and additional remuneration. Income tax deducted in that month may rise, even though your basic salary has not changed. A larger PCB amount is not by itself evidence of an error.
PCB is not simply a fixed rate on the bonus
Monthly Tax Deduction is based on the relevant computerised calculation rules, including annualised income, qualifying deductions, prior payments and other permitted adjustments. Bonus treatment should follow the year's official HASiL specification. Multiplying the bonus by your ordinary month's PCB percentage is not a dependable shortcut.
EPF and bonus amounts
Where EPF contributions apply to additional pay, the employee and employer amounts should follow the relevant KWSP rules and wage schedule. The relevant treatment depends on the payment and employee category. SOCSO and EIS treatment should also be checked against the official definitions and applicable schedules rather than assumed from the EPF result.
Example without invented tax figures
Imagine a worker earning RM5,000 a month who receives an additional RM3,000 annual bonus in December. The gross pay for that month would include both components before deductions. However, the exact PCB cannot be inferred just from these two figures: prior remuneration, deductions, employee status and other year-to-date payroll information can change the result.
What to collect before checking a bonus payslip
- Gross ordinary salary and gross bonus paid in the period.
- Payment month, tax year and resident employee status.
- Payroll history from the same year and any relevant TP3 amounts.
- Employee EPF and other contributions actually deducted.
- Any approved and properly documented reliefs or zakat records relevant to PCB.
What our calculator can and cannot do
PCBCalc.my supports selected annual-bonus-with-salary scenarios where the form explicitly allows them. It does not provide a general-purpose bonus-only payroll mode, a certified payroll result or complete coverage for every relief and category. Unsupported inputs should remain blocked rather than producing a misleading number.
For authoritative checking, consult your payroll provider and the HASiL 2026 PCB specification and testing questions.
Official references
- HASiL — PCB specifications and 2026 testing questions
- KWSP — EPF Third Schedule
- PERKESO — SOCSO/EIS contributions
Use official records and current tables to confirm deductions. Links open third-party sites.