Malaysian net salary for 2026: PCB by the LHDN formula, SOCSO, EIS and EPF
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Malaysian PCB is worked out each month with LHDN's formula from your yearly chargeable income after the RM9,000 individual relief and up to RM4,000 of EPF. On RM5,000 a month, single, with 11% EPF, PCB is RM110.00 in January, SOCSO RM24.75 and EIS RM9.90.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your monthly salary.
Check the EPF rate on your payslip; 11% is the rate in LHDN’s own 2026 examples.
Choose single, married with a spouse not working, or married with a working spouse (or single parent), and add children.
Switch on the SOCSO relief if you claim it on form TP1, and LINDUNG 24 Jam if you joined it.
Read the net pay, the PCB for each month of the year and each contribution.
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.
PCB. Each month the payroll estimates your chargeable income for the year, P: the pay so far and this month's, plus an estimate for the months left, less EPF (at most RM4,000 a year) and reliefs of RM9,000 for you, RM4,000 for a spouse with no income and RM2,000 per child. Table 1 gives the rate and the tax at the bottom of the band, with the RM400 rebate (RM800 for a couple) built in. The tax for the year, less the PCB already paid, is spread over the months left, then rounded up to five sen; under RM10 nothing is deducted. The working tab shows all 12 months.
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.
EPF. The EPF website could not be read when this page was built, so EPF is your rate times your salary, 11% by default. The official amounts come from the Third Schedule of the EPF Act and can differ slightly; your payslip shows the exact amount.
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.
Not included. Bonuses, benefits in kind, zakat, reliefs other than SOCSO, special regimes such as the Returning Expert Programme, employees aged 60 and over and foreign workers.
Everything runs in your browser; nothing you type is sent anywhere.
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.
Not for Malaysian workers. The scheme started on 1 June 2026 at 0.75% of pay, paid by the employee only, but on 9 July 2026 the government made it voluntary for local workers with immediate effect. Foreign workers still have to contribute.
EPF amounts come from the Third Schedule of the EPF Act 1991, while this page multiplies your salary by your rate. The EPF website refused every request when the page was built, so the schedule could not be checked and small differences are possible. Your payslip or KWSP account shows the exact figure.
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.
Still stuck? Ask about Malaysia PCB, EPF & SOCSO Calculator 2026 and anybody who knows can answer. No account needed.
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