1. PCB: monthly tax deduction
PCB (Potongan Cukai Bulanan) is the monthly tax deduction an employer withholds from salary under Malaysia's Monthly Tax Deduction scheme. PCBCalc.my estimates PCB for Malaysian residents using the 2026 PCB schedule (Jadual PCB), contribution category 1, and the salary, EPF contribution and relief figures you enter. In a bonus month, PCB is recalculated on the higher month because additional remuneration is taxed in the month it is paid, which is why PCB spikes in bonus months. Non-resident PCB is not supported: the engine is resident-only, and non-resident results are withheld rather than approximated.
2. EPF (KWSP): retirement contributions
EPF contributions follow the Third Schedule of the EPF Act 1991. For wages up to RM20,000 the exact amount comes from fixed wage bands, rounded up to the next ringgit; only wages above RM20,000 use a straight percentage. At salaries that are exact multiples of RM100 the band figure equals the percentage, which is why the worked examples below look like simple percentages.
Rates used: Malaysian citizens and permanent residents below 60 pay 11% as employees, and employers pay 13% on wages up to RM5,000 or 12% above RM5,000. Malaysians aged 60 and above pay 0% as employees with a 4% employer share. Non-Malaysian employees pay 2% and their employers pay 2% on wages from October 2025, excluding domestic workers, up to age 75. The 60-and-above and foreign-worker rows are labelled percentage estimates in the calculator, not band amounts.
Worked examples (employee / employer, monthly): RM2,000 → RM220 / RM260; RM3,000 → RM330 / RM390; RM5,000 → RM550 / RM650; RM7,000 → RM770 / RM840. Try them in the EPF calculator. See also the EPF contributions guide.
3. SOCSO (PERKESO) and EIS (SIP)
SOCSO and EIS use RM100 wage bands with a RM6,000 ceiling, so both stop rising once wages pass RM6,000. The calculator shows the employer SOCSO ceiling row only (Category 1 RM104.15, Category 2 RM74.40 at RM6,000 and above); below the ceiling it shows a dash, because the full official 65-band contribution schedule has not been published on this site yet. SKBBK is shown at its exact ceiling of RM44.65, and below the ceiling it is a labelled 0.75% estimate. A dedicated SOCSO contribution table page will only be published once the official PERKESO schedule is obtained; no table is guessed or copied from guides.
4. Payroll cost: what employers add
The payroll calculator adds employer contributions to the wage: employer EPF, employer SOCSO, employer EIS, and optionally the HRD Corp levy. Example at RM6,000: employer cost RM6,836.05 = RM6,000 wage + RM720 employer EPF + RM104.15 employer SOCSO + RM11.90 employer EIS, while the employee's take-home pay is RM5,090.85 after employee EPF, SOCSO, EIS and PCB. The HRD levy is off by default, with 1% and 0.5% options. See the payroll guide.
5. What is exact and what is estimated
Exact, because they come from published bands or ceilings: EPF amounts at round salaries, employer SOCSO at the ceiling, SKBBK at the ceiling, and the take-home examples on this site. Estimated, and labelled as such in the tools: EPF for ages 60 and above and for foreign workers, SKBBK below the ceiling, and any figure where your allowances, bonuses, overtime, reliefs or contribution category differ from the stated assumptions. Every result is an independent estimate, not tax advice and not an LHDN, KWSP or PERKESO approval.
6. What the tools cannot do
The calculators do not file taxes, do not replace your employer's payroll, and do not cover non-resident PCB, foreign-worker edge cases beyond the stated rates, or salaries with complex allowances unless you enter them. The AI Assistant on this site is a preview only, and contact is by email. Always check a result against your own payslip and, for filing, against the official LHDN calculator.