Malaysia salary calculator
EPF, SOCSO, EIS, and PCB take-home pay estimator.
Estimate your Malaysia monthly take-home pay after EPF, SOCSO, EIS, and PCB. This calculator uses 2026 statutory rates for residents, non-residents, Malaysian citizens, and foreign workers, and accounts for annual bonuses when computing the monthly PCB withholding.
How the Malaysia salary calculator works
Your gross monthly salary is the starting point. From that figure, four statutory deductions are taken before you receive your net pay: EPF (Employees Provident Fund / KWSP), SOCSO (Social Security Organisation / PERKESO), EIS (Employment Insurance System), and PCB (Potongan Cukai Bulanan, the monthly income tax withholding).
EPF is split between you and your employer. For employees aged below 60, the standard employee rate is 11% of monthly wages while employers contribute 12% (or 13% for wages of RM5,000 and below). The employee rate dropped temporarily during COVID-era policies but has now returned to 11% as the default; you can choose to contribute more on a voluntary basis.
SOCSO and EIS are tiered contributions capped at a wage ceiling. SOCSO covers occupational injury and invalidity (Schemes I and II), while EIS provides income replacement for retrenched workers for up to six months. The combined employee share is typically below 1% of monthly wages, but the employer share is meaningful and shown separately in your payslip.
PCB is the trickiest line. Each month, your employer estimates how much income tax you will owe for the full calendar year — based on your year-to-date gross income, EPF, and any reliefs you have declared on Form TP1 — then divides that estimate so it is spread evenly across the remaining months. When you file your return in April–May, the actual tax is reconciled against the PCB already paid; over-withholding is refunded.
Residents (in Malaysia for at least 182 days in a calendar year) are taxed on a progressive scale from 0% to 30%. Non-residents and short-term visitors are taxed at a flat 30% on Malaysian-sourced employment income, with no access to most reliefs and rebates.
Salary deduction formulas
Net monthly take-home = Gross salary − EPF − SOCSO − EIS − PCB.
EPF (employee, default) = 11% × gross monthly wage, rounded up to the nearest ringgit. Since the restructure of 11 May 2024, the combined employer and employee contribution feeds three accounts: Akaun Persaraan (75%), Akaun Sejahtera (15%) and Akaun Fleksibel (10%).
PERKESO's contribution wage ceiling is RM 6,000. SOCSO and EIS follow the PERKESO wage-band table: wages are grouped in RM100 bands and the contribution is calculated on the band midpoint (employee SOCSO = 0.5%, employer 1.75%). At RM 3,000 the employee pays RM 14.75, at RM 5,000 RM 24.75, and at the RM 6,000 ceiling RM 29.75 (employer RM 104.15).
EIS (employee) is 0.2% of the band midpoint: RM 5.90 at RM 3,000, RM 9.90 at RM 5,000 and RM 11.90 at the RM 6,000 ceiling. The employer contributes a matching amount. From 1 June 2026, SKBBK (Lindung 24 Jam) adds a further 0.75% employee deduction on wages up to RM 6,000, a maximum of RM 45 per month (RM 37.50 at RM 5,000); the calculator includes it by default and you can untick it if your employer has opted out.
PCB (resident) = MAX(0, lookup(annualised taxable income − reliefs, progressive brackets) − previously-paid PCB − zakat paid through payroll) ÷ months remaining in the year. Non-resident PCB = 30% × monthly chargeable income.
Malaysia resident income tax brackets (2026)
| Chargeable income (RM) | Marginal rate | Tax on band (RM) |
|---|---|---|
| 0 – 5,000 | 0% | 0 |
| 5,001 – 20,000 | 1% | 150 |
| 20,001 – 35,000 | 3% | 450 |
| 35,001 – 50,000 | 6% | 900 |
| 50,001 – 70,000 | 11% | 2,200 |
| 70,001 – 100,000 | 19% | 5,700 |
| 100,001 – 400,000 | 25% | 75,000 |
| 400,001 – 600,000 | 26% | 52,000 |
| 600,001 – 2,000,000 | 28% | 392,000 |
| Above 2,000,000 | 30% | — |
Tax is computed cumulatively across all bands. Reliefs (EPF, life insurance, lifestyle, SSPN, medical, etc.) reduce chargeable income before this table is applied.
Worked examples
Example 1 — RM 6,000 salary, Malaysian resident, no dependants
- Monthly gross: RM 6,000
- EPF rate: 11%
- Annual bonus: RM 0
- Other declared relief beyond EPF: RM 0
Result: Using this calculator's assumptions: EPF RM 660/month, SOCSO RM 29.75, EIS RM 11.90, SKBBK RM 45.00, and estimated monthly tax RM 204.29. Estimated take-home pay: RM 5,049.06 (RM 5,094.06 without SKBBK). Actual PCB varies with payroll timing and declared reliefs.
Example 2 — RM 12,000 salary + RM 12,000 annual bonus
- Monthly gross: RM 12,000
- EPF rate: 11%
- Annual bonus paid in December: RM 12,000
Result: Annualised income RM 156,000 lands in the 25% marginal bracket. Monthly take-home settles around RM 9,300–9,500; the December bonus month has a higher PCB because the entire bonus is taxed at the marginal rate in that period.
Example 3 — RM 8,000 salary, non-resident
- Monthly gross: RM 8,000
- Resident status: Non-resident
- EPF: not contributing
Result: PCB = 30% × RM 8,000 = RM 2,400. Estimated take-home ~RM 5,600 before any employer-side deductions. A non-resident who is a Malaysian citizen still pays SOCSO and EIS; a foreign worker does not pay employee SOCSO or EIS (see the foreign worker FAQ).
Frequently asked questions
- Is the take-home pay shown my final salary?
- No — it is an estimate. PCB is reconciled annually when you file taxes (Form BE for employees with employment income only, Form B for those with business income). Reliefs, rebates, and zakat payments can lower your final tax bill, often resulting in a small refund.
- What is the difference between PCB and income tax?
- PCB is the monthly amount your employer withholds and remits to LHDN on your behalf. Your final income tax is what the law actually requires you to pay, calculated when you file your annual tax return. PCB is a pre-payment toward that final amount.
- Do foreign workers contribute to EPF?
- Yes. From 1 August 2025 EPF is mandatory for foreign workers at 2% employee and 2% employer (employees can contribute more voluntarily). Foreign workers do not pay employee SOCSO or EIS; the employer covers them under the employment injury scheme only (about 1.25% of wages). Switch the calculator to foreign worker mode to see this. Always confirm your situation with KWSP and PERKESO.
- How are bonuses taxed in Malaysia?
- Bonuses are added to your annual taxable income and taxed at your marginal rate. In the month a bonus is paid, your employer applies a specific PCB formula that may make that month's deduction look unusually large, but the annual total is unchanged. A larger bonus simply pushes part of your annual income into the next higher bracket.
- What if I am a non-resident for tax purposes?
- Non-residents (in Malaysia for fewer than 182 days in a calendar year) are taxed at a flat 30% on Malaysian-sourced employment income, with no access to most reliefs and rebates. Tax treaties may offer relief if you are taxed in your home country on the same income.
- Can I lower my PCB by submitting reliefs to my employer?
- Yes — fill out Form TP1 to declare reliefs (life insurance, medical, lifestyle, SSPN, EPF beyond the default, etc.) and Form TP3 to declare zakat paid. Your employer will reduce subsequent PCB withholdings accordingly, improving your monthly cash flow.
- Does this calculator include the EPF i-Saraan / voluntary contribution?
- No. The calculator uses the statutory employee rate (default 11%). Voluntary contributions through i-Saraan or self-top-ups are separate and may qualify for additional tax relief up to the applicable cap.
- What about SOCSO and EIS for company directors?
- Owners and directors who draw a salary through PAYE are typically subject to SOCSO and EIS like other employees. Sole-proprietors and partners are not — but they can opt in via the Self-Employment Social Security Scheme (SKSPS).