Monthly salary & earnings
Start here — everything below follows from these figures.Untick a line that is exempt — a travelling allowance, for example. Everything here is taxable for PCB.
Other deductions
Enter the dates and this works out the deduction. Employment Act 1955 s.60I(1)(c) divides a monthly-rated employee’s wages by 26 for the ordinary rate of pay; divide by the calendar days instead if that is your practice. The day count stays editable — a six-day week counts Saturdays.
Statutory & tax
Employee
Your business & pay period
Saved in this browser only, so you type it once.Before you rely on it
PCB is an estimate. Quick estimate assumes this month's pay repeats for the whole year and that only the standard reliefs apply (individual RM9,000, EPF up to RM4,000, spouse RM4,000 where claimed, RM2,000 per child). Detailed adds year-to-date pay, PCB already deducted, the reliefs declared on TP1/TP3 and zakat, which follows the shape of LHDN's computerised calculation without being the official figure. For the amount you actually remit, use LHDN's e-PCB Plus, or switch PCB to manual above and type it in.
Rates used. EPF Third Schedule (11% employee / 13% employer up to RM5,000 of wages, 12% above; 0% and 4% at age 60–75; 2% and 2% for non-Malaysians, mandatory since 1 October 2025). SOCSO and EIS on the contribution table to the RM6,000 wage ceiling — SOCSO Category 1 at 0.5% employee / 1.75% employer, Category 2 at 1.25% employer only, EIS 0.2% each. Lindung 24 Jam on the same table at 0.75%, employee only, in force since 1 June 2026 (1.00% from 1 June 2028, 1.25% from 1 June 2031). Check the current KWSP and PERKESO schedules before filing.
Section 19 of the Employment Act 1955 requires an employer to give each employee a written statement of wages for every pay period. This tool produces one; it is a working aid, not professional advice.