Who is being paid
Spouse relief of RM4,000 applies only where the spouse has no income. Each child claimed at the normal rate is RM2,000 — if you claim a child at the 18-and-over or disabled rate, put the extra into “Other reliefs” below rather than inflating this count.
This month
The month you are computing.Bonus is additional remuneration. LHDN has a separate two-step method for it; this tool folds it into the year's chargeable income, which is close but not the official split — treat a bonus month as indicative and confirm it in e-PCB Plus.
The year so far
Everything paid before this month, same employer, same year.Leave all three at zero to see what the deduction would be if this month's pay ran for the whole year — the quick estimate. Fill them in and you get the figure LHDN expects for this particular month. If the employee joined mid-year from another employer, include the previous employer's figures from the EA form.
Before you rely on it
This is the computerised method, not a guess. It follows the same formula as LHDN's e-PCB: chargeable income P = accumulated net remuneration + this month's net + the projection over the remaining months, less individual, spouse and child relief; tax from the resident band table with the RM400 / RM800 rebate netted in; then less zakat and PCB already paid, spread over the months that remain, rounded up to 5 sen. A result under RM10 is not deducted.
What it does not do. It applies the standard reliefs only — anything else the employee has declared on TP1 or TP3 has to go in the “Other reliefs” box yourself. It does not handle the separate additional-remuneration computation for a bonus, returning employees, or a change of employer mid-month. For the amount you actually remit, confirm in LHDN e-PCB Plus.
Deducting and remitting PCB by the 15th of the following month is the employer's obligation under the Income Tax (Deduction from Remuneration) Rules 1994. This tool is a working aid, not professional advice.