Start with the period, not the net pay
A payslip is a record for a particular pay period. First check that the employer name, payment month and wage period are correct. A bonus paid in one month or a deduction adjusted for previous months can make the current period look very different from your usual salary.
Separate earnings from deductions
The earnings area may include basic salary, fixed allowances, overtime, commissions and bonuses. The deduction area may show employee EPF, SOCSO, EIS, PCB and other authorised deductions. Some employers also display employer contributions for information; these are not generally additional employee deductions.
Gross pay, taxable pay and net pay are different
Gross pay is the pay before listed deductions for the period. Taxable remuneration follows income tax rules and may differ from gross pay. Net pay is the amount payable after the employee deductions actually taken. Be careful when a calculator shows 'before PCB' instead of final net pay: it means the income-tax deduction has not yet been included.
Six checks for a typical month
- Period: confirm the salary month and whether it includes prior-period adjustments.
- Earnings: compare basic pay, allowances, overtime and any additional remuneration with your contract and records.
- EPF: check the applicable employee category and official KWSP contribution schedule for the wage period.
- SOCSO/EIS: confirm the relevant category and current PERKESO contribution table.
- PCB: ask whether employee status, tax year, earlier PCB, relief records or TP3 information are relevant.
- Net pay: reconcile gross earnings minus actual employee-side deductions, and follow up on unexplained items.
When the estimate and payslip do not match
A difference does not automatically mean either figure is wrong. Payroll history, bonus treatment, exemptions, wage-band rounding and data that you have not entered may explain it. Ask payroll for the calculation basis, then compare it against the current official source. If you need a legally relied-upon figure, obtain professional advice.
Privacy tip: Never upload a full, unredacted payslip to an unfamiliar website or share it in a public comment.
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.