Kira PCB 2026 dengan formula LHDN, serta caruman PERKESO, SIP dan KWSP
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Kalkulator PCB (potongan cukai bulanan) ini mengikut formula pengiraan berkomputer LHDN 2026: PCB = [(P − M) × R + B − (Z + X)] / (n + 1), dengan pelepasan individu RM9,000, suami atau isteri tidak bekerja RM4,000 dan RM2,000 seorang anak. Caruman PERKESO dan SIP diambil dari jadual rasmi hingga siling RM6,000. On RM5,000 a month, single, with 11% EPF, the PCB is RM110.00 in January and the net pay is RM4,305.35.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out a Malaysian employee's monthly deductions for 2026: the monthly tax deduction (PCB, or MTD) by the computerised method in LHDN's 2026 specification, SOCSO and EIS from PERKESO's tables, and EPF from your contribution rate.
SOCSO and EIS. Both come from PERKESO's wage-band tables, which stop at RM6,000 a month: up to RM29.75 for SOCSO and RM11.90 for EIS. LINDUNG 24 Jam, the 0.75% accident scheme that started on 1 June 2026, became voluntary for Malaysian workers on 9 July 2026, so it is off unless you switch it on.
A worked example. On RM5,000, single: EPF RM550, SOCSO RM24.75, EIS RM9.90. P is RM47,000.07, so PCB is (12,000.07 x 6% + 600) / 12 = RM110.00, and net pay RM4,305.35.
The rest of the article, and all 6 questions about Malaysia PCB, EPF & SOCSO Calculator 2026, are on the Malaysia PCB, EPF & SOCSO Calculator 2026 page.
LHDN's computerised formula estimates your chargeable income for the year after EPF and reliefs, takes the tax from Table 1, subtracts the PCB already paid and spreads the rest over the months left. The result is rounded up to five sen, and an amount under RM10 is not deducted.
For a single employee paying 11% EPF, LHDN's formula gives RM110.00 in January. Chargeable income for the year comes to RM47,000.07, taxed at RM600 plus 6% above RM35,000, and divided over twelve months. Married employees with a spouse not working, or with children, pay less.
PERKESO's tables set both by wage band up to a RM6,000 ceiling. An employee pays about 0.5% for SOCSO, at most RM29.75, and about 0.2% for EIS, at most RM11.90; the employer pays its own share on top, RM104.15 and RM11.90 at the ceiling.
Yes. LHDN allows a relief of up to RM350 a year for SOCSO contributions. Your employer applies it in PCB only if you claim it on form TP1, so the switch is off by default; without TP1 the monthly deduction is worked out without it.
Rates and rules change; check the source before you rely on a figure.
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On the related tools: PF Calculator – What your PF account will hold when you retire · Leave Encashment Tax Calculator – The exempt and the taxable halves of a leave payout, with the rule that capped it.