What a Malaysian payroll calculation includes
Three different numbers are often confused: gross pay (what the contract says), net pay (what the employee takes home after EPF, SOCSO, EIS, SKBBK where applicable, and PCB), and total payroll cost (gross pay plus everything the employer contributes on top). This calculator shows all three, so neither side has to guess.
Calculation scope — read before using the result
January 2026 estimate, single resident, no extra reliefs (the same methodology as the site’s take-home articles). Monthly wages RM400–RM200,000. PCB is computed only for residents — for non-residents it is withheld and net pay is shown before PCB. Employer SOCSO is shown only at the verified RM6,000 ceiling row (RM104.15); below the ceiling the official PERKESO table is required, so the employer total is withheld there rather than guessed. A fuller relief input set, overtime, bonuses and allowances are later enhancements, not this page.
Calculate payroll cost
Worked example: RM6,000 Malaysian employee, below 60
Complete employer-cost breakdown at the verified SOCSO ceiling row. No SKBBK, no HRD levy in this example.
| Line | Monthly (RM) |
|---|---|
| Gross salary | 6,000.00 |
| Employee EPF | 660.00 |
| Employee SOCSO | 29.75 |
| Employee EIS | 11.90 |
| Estimated PCB (January) | 207.50 |
| Net pay | 5,090.85 |
| Employer EPF | 720.00 |
| Employer SOCSO (ceiling row) | 104.15 |
| Employer EIS | 11.90 |
| Total payroll cost | 6,836.05 |
Employer-cost breakdown
The employer’s cost is gross pay plus employer EPF, employer SOCSO, employer EIS and, where applicable, the HRD Corp levy. Note the asymmetry: the employee’s SOCSO deduction and the employer’s SOCSO contribution are different amounts from different columns of the same PERKESO table, and EIS is split equally (0.2% each side, capped at RM11.90 each at the RM6,000 ceiling). SKBBK, where it applies, is paid entirely by the employee — the employer only remits it.
Payment deadlines
Statutory contributions are generally payable by the 15th of the following month — EPF to KWSP, SOCSO/EIS/SKBBK to PERKESO (ASSIST portal), and the HRD levy to HRD Corp. Late payment attracts charges, so payroll calendars are usually built around the 15th.
This is an independent estimate aid, not a KWSP, PERKESO or LHDN publication and not tax advice. Verify personal figures on payslips and with the official bodies.