The short answer
Unpaid leave lowers the gross wage for that month, because the month is an incomplete wage month. What it does to your PCB is not automatic: the site publishes no recalculation rule for PCB after unpaid leave, and its unpaid-leave tool does not recalculate PCB at all. Do not assume your PCB falls by a set amount, or by the same proportion as your pay. Check the payslip for that month and ask your payroll team how the month was treated — the payslip is authoritative, and any over- or under-deduction for the year is settled when you file.
How the gross-pay estimate works
Illustrative incomplete-month gross wages use (monthly wage ÷ calendar days in the wage period) × eligible paid days, consistent with the general Section 18A framework of the Employment Act. Do not use a blanket 26-day divisor for all unpaid leave. Verify the actual wage period — 28 to 31 calendar days — the days eligible for pay, your employer’s policy, and any other leave taken in the same period. In a 30-day wage period with 5 unpaid days, for example, 25 days are paid days under that formula; the tool works out the gross wage impact from those inputs.
Does PCB fall when pay falls?
What is known: PCB is worked out on taxable remuneration, the month, residency status, family information, allowable reliefs and earlier income or tax already deducted, so a lower-pay month feeds into a calculation that already looks at the year to date. What is not published on this site: any rule that recalculates PCB by a fixed amount after unpaid leave. The site’s tool states plainly that it does not recalculate EPF, SOCSO, EIS or PCB. So treat the gross-pay estimate as the answer to the pay question, and treat PCB as a separate question for your payslip and payroll team. At e-Filing, your total tax is computed on total income for the year, and any overpaid PCB comes back as a refund — if your total PCB for the year exceeds your final tax after all reliefs, the excess can come back to you.
What else is not recalculated
The unpaid-leave tool does not recalculate EPF, SOCSO, EIS or PCB. That is a stated scope limit, not an oversight: each of those deductions has its own rules and schedules. EPF follows the KWSP wage schedule and employee category, SOCSO and EIS follow the PERKESO schedules and eligibility conditions, and PCB follows the LHDN computerised formula. None of them is simply a flat percentage of the reduced month’s pay, so none of them should be guessed from the gross-pay estimate.
How to check your payslip after unpaid leave
- Check the wage period used (28 to 31 calendar days) and the number of unpaid days counted.
- Check the gross pay against (monthly wage ÷ calendar days) × eligible paid days.
- Check each employee-side deduction separately — PCB, EPF, SOCSO and EIS are not the same calculation.
- If a value surprises you, ask payroll which official table or formula was used, and confirm the leave rules with the Employment Act guidance from JTKSM.
FAQ — Does Unpaid Leave Affect Your PCB
Q: Does unpaid leave reduce my PCB?
A: Not automatically. The site publishes no recalculation rule for PCB after unpaid leave, and its tool does not recalculate PCB. A lower-pay month feeds into the year-to-date calculation, but the effect is not a fixed amount — check your payslip and payroll team.
Q: How is pay for the unpaid-leave month worked out?
A: Illustrative gross pay is (monthly wage ÷ calendar days in the wage period) × eligible paid days, consistent with the general Section 18A framework. Verify the actual wage period, the days eligible for pay, and your employer’s policy.
Q: Is the divisor always 26 days?
A: No. Do not use a blanket 26-day divisor for all unpaid leave. Use the calendar days in the wage period — 28 to 31 days — and the eligible paid days.
Q: Does unpaid leave affect EPF, SOCSO and EIS?
A: The tool does not recalculate EPF, SOCSO, EIS or PCB. Each follows its own official schedule and eligibility rules — KWSP for EPF, PERKESO for SOCSO and EIS — so check those rather than guessing from the reduced pay.
Q: Will I get a refund if too much PCB was deducted?
A: Possibly, at e-Filing, if your total PCB for the year exceeds your final tax after all reliefs. Any overpaid PCB comes back as a refund.
Q: Where do I confirm the rules?
A: Your employer’s policy and the Employment Act guidance from JTKSM for the leave itself, the official LHDN, KWSP and PERKESO schedules for the deductions, and your payslip — which is authoritative for what was actually deducted.
Sources: PCBCalc.my unpaid-leave calculator scope notes (Section 18A framework, calendar-day divisor, no recalculation of EPF, SOCSO, EIS or PCB); PCB vs EPF vs SOCSO vs EIS; tax relief 2026 (overpaid PCB refund at filing). This guide is an independent estimate aid, not an official LHDN publication and not tax advice. Check your figure with LHDN’s official calculator (calcpcbplus.hasil.gov.my) and your payslip.
Primary official source / Sumber rasmi / 官方来源
LHDN — PCB specifications and 2026 testing questions · KWSP — EPF Third Schedule · PERKESO — SOCSO/EIS contributions
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