Malaysia Salary Deduction Calculator — EPF, SOCSO, EIS and PCB
Work out what comes off a Malaysian salary — or a bonus — each month and what lands in the bank. PCB follows the LHDN computerised MTD formula. Everything is worked out in your browser as you type — nothing about your pay is sent anywhere.
The estimate assumes the same salary every month of 2026, reliefs claimed from January, and recurring monthly zakat. Previous-employer figures and disabled-person deductions are not asked for. SOCSO and EIS use the bands in force for the month you pick; tax deductions use the amounts in force for 2026, unchanged since 2025. For the employer's side — what the same employee costs the company — use the employer cost calculator.
— take-home per month
| Gross salary | — |
| EPF | — |
| SOCSO (excluding SKBBK) | — |
| SKBBK (injury, part of SOCSO) | — |
| EIS | — |
| PCB (income tax) | — |
| Zakat (offset against PCB) | — |
| Take-home | — |
—
How this is worked out
- EPF — your chosen rate on the monthly wage, calculated the way the schedule does: the wage is rounded up to its contribution band (RM20 steps up to RM5,000, RM100 steps up to RM20,000) and the contribution rounded up to the ringgit. The 2% non-citizen rate applies to the exact wage.
- SOCSO — a fixed amount for the wage band, from the PERKESO schedule. Category 1 covers employment injury and invalidity; Category 2 covers employment injury only. A bonus is not subject to SOCSO or EIS. The full SOCSO and EIS band tables are published here too.
- SKBBK — the employment-injury part of your SOCSO contribution, shown separately since period 202606. It is part of the SOCSO figure, not an extra deduction on top — the SKBBK explainer has the full story.
- EIS — a fixed amount for the wage band.
- PCB — the LHDN computerised MTD formula, run month by month from January to the month you pick. Each month's chargeable income projects the year from what has been paid so far: EPF relief capped at RM 4,000 a year, SOCSO and EIS accrued against their RM 350 cap, less the individual deduction of RM 9,000, RM 4,000 for a non-working spouse, RM 2,000 per qualifying child and any other reliefs. The rate schedule gives the year's tax; deducting the months already paid and dividing by the months left gives the MTD, truncated to the sen. An MTD under RM10 is not deducted; zakat offsets it; what remains is rounded up to the nearest 5 sen. A bonus is additional remuneration: the formula runs again with it included, and the increase is the PCB on the bonus. Non-residents pay a flat 30% with no deductions.
There are 29 other reliefs claimable in 2026 that reduce PCB further — enter their yearly total in the last field.
Income tax rate schedule
| Chargeable income P (RM) | M (RM) | R (%) | B — Category 1 & 3 (RM) | B — Category 2 (RM) |
|---|---|---|---|---|
| 0 – 5,000 | 0 | 0 | 0 | 0 |
| 5,001 – 20,000 | 5,000 | 1 | -400 | -800 |
| 20,001 – 35,000 | 20,000 | 3 | -250 | -650 |
| 35,001 – 50,000 | 35,000 | 6 | 600 | 600 |
| 50,001 – 70,000 | 50,000 | 11 | 1,500 | 1,500 |
| 70,001 – 100,000 | 70,000 | 19 | 3,700 | 3,700 |
| 100,001 – 400,000 | 100,000 | 25 | 9,400 | 9,400 |
| 400,001 – 600,000 | 400,000 | 26 | 84,400 | 84,400 |
| 600,001 – 2,000,000 | 600,000 | 28 | 136,400 | 136,400 |
| 2,000,001 and above | 2,000,000 | 30 | 528,400 | 528,400 |
Category 1: single. Category 2: married, spouse not working. Category 3: married, spouse working — or single with qualifying children. The negative B values in the first bands are the individual (and spouse) rebate for chargeable income up to RM35,000.
Assumes an employee on the ordinary schedule. The Returning Expert Programme, Iskandar and approved C-suite flat rates are not covered. Confirm against the current LHDN and PERKESO schedules before relying on a figure.
Run payroll on the engine behind these pages — AutoCount HRMS calculates EPF, SOCSO, EIS and PCB exactly as published here.
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