Salary Calculator Malaysia 2026
Work out your take-home pay after EPF, SOCSO, EIS and PCB, and what your employer pays on top, using the official tables and LHDN’s 2026 PCB formula.
Draft page. The rates here are still being verified against official sources and the page is not yet published.
Result
This is an estimate for planning. Confirm the final figure with the bank, JPJ or LHDN before you commit.
How it's calculated
Four deductions come off a Malaysian salary. Each has its own rule:
- EPF: 11% for employees under 60, read from KWSP’s Third Schedule, which rounds each share up to the next ringgit on the top of a RM 20 band (RM 100 above RM 5,000).
- SOCSO: 0.5% for invalidity cover plus 0.75% for LINDUNG 24 Jam, read from PERKESO’s table, with wages capped at RM 6,000.
- EIS: 0.2%, read from PERKESO’s table, with the same cap.
- PCB: LHDN’s formula,
[(P − M) × R + B − (Z + X)] ÷ (n + 1), where P is the year’s projected chargeable income, M, R and B come from LHDN’s rate table, Z and X are zakat and PCB already paid, and n the months left.
Worked example (the default inputs). A single employee aged 30 earns RM 5,000.00 a month. EPF is RM 550.00. SOCSO is RM 24.75 plus RM 37.15 for LINDUNG 24 Jam, RM 61.90 in all, and EIS RM 9.90.
For PCB, the year’s EPF counted is capped at RM 4,000: RM 550.00 this month and RM 313.63 for each of the other eleven. P is (5,000 − 550) + (5,000 − 313.63) × 11 − 9,000 = RM 47,000.07. That falls in the RM 35,001 to RM 50,000 band, so PCB is [(47,000.07 − 35,000) × 6% + 600] ÷ 12 = RM 110.00.
Take-home pay is RM 5,000.00 − RM 731.80 = RM 4,268.20. The employer adds RM 650.00 EPF, RM 86.65 SOCSO and RM 9.90 EIS, so the job costs RM 5,746.55 a month.
The tests behind this page reproduce LHDN’s own four worked months in the 2026 specification, including a month with a bonus.
Bonuses
A bonus is added to EPF in the month it is paid; for an employee earning RM 5,000 or less, the employer’s rate stays at 13% even if the bonus takes that month over RM 5,000. It is not wages for SOCSO and EIS. For PCB, LHDN works out the tax for the year with and without the bonus and deducts the difference in the month it is paid. On the default salary a RM 5,000.00 bonus adds RM 550.00 of EPF and RM 400.00 of PCB.
Married employees and children
Category 2, married with a spouse who does not work, adds a RM 4,000 spouse relief and a larger rebate in the lowest bands. Each child under 18 adds RM 2,000 of relief, and a child of 18 or over at diploma level or above counts as four children. Married with a working spouse, divorced or widowed is Category 3: the children’s reliefs apply but not the spouse’s. A single employee in Category 1 claims no children. On RM 5,000.00, Category 2 with two children brings PCB down to RM 70.00.
FAQ
What is deducted from my salary in Malaysia?
For a Malaysian employee under 60: EPF at 11% of salary, SOCSO at 0.5% for invalidity cover plus 0.75% for the LINDUNG 24 Jam accident scheme since June 2026, EIS at 0.2%, and PCB, the monthly tax deduction. SOCSO and EIS stop rising at a wage of RM 6,000. Your employer also pays EPF of 12% or 13%, SOCSO of 1.75% and EIS of 0.2% on top of your salary.
How is PCB calculated?
LHDN’s computerised method projects your chargeable income for the whole year from your salary so far and the salary expected for the remaining months, takes off the RM 9,000 individual relief, the EPF relief of up to RM 4,000 a year and any spouse and child reliefs, applies the tax rates and spreads the year’s tax over the remaining months. It is rounded up to the next 5 sen, and an amount under RM 10 is not deducted.
Why does my PCB not match my final tax?
PCB is an estimate made each month from what your employer knows. Reliefs you claim only in your annual return, such as insurance, medical or lifestyle, a change of job, other income or a bonus can make the year’s final tax higher or lower. Submitting Form TP1 to your employer during the year brings PCB closer to the final figure.
What is LINDUNG 24 Jam?
A SOCSO scheme that covers employees for accidents outside work, at any time of day, started on 1 June 2026. It is paid entirely by the employee at 0.75% of wages, up to RM 44.65 a month, until May 2028. Local employees were covered by default and could opt out until 31 August 2026; after that, once in, always in. Foreign workers and first-time contributors must contribute.
What changes at age 60?
From 60, the employee EPF share drops to 0% and the employer pays 4%. SOCSO moves to the Second Category, paid by the employer only at 1.25%, and EIS contributions stop. LINDUNG 24 Jam has no age limit. Enter your age above to see the effect on take-home pay.
Sources
- LHDN, Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026 (updated 1 January 2026)
- LHDN, PCB schedule and data specification page
- LHDN, Form TP1 (2026) and explanatory notes
- PERKESO, Akta 4 kadar caruman baharu merangkumi Skim Kemalangan Bukan Bencana Kerja (SKBBK), contribution table (8 June 2026)
- PERKESO, contribution categories and rates (First and Second Category; EIS 0.2% each)
- PERKESO, Kadar Caruman Sistem Insurans Pekerjaan (Akta 800), 11 October 2024
- PERKESO, LINDUNG 24 Jam FAQ version 2.3 (13 October 2026)
- KWSP, mandatory contribution rates for employers (Third Schedule Parts A, C, E and F)
- KWSP, EPF Act 1991 Third Schedule (rate tables from 1 October 2025)
- KWSP, account restructuring FAQ (Akaun Persaraan, Akaun Sejahtera, Akaun Fleksibel from 11 May 2024)
- KWSP, dividend page and dividend FAQ
- KWSP, EPF Act 1991 Third Schedule, edition effective July 2022 (archived copy; band structure carried into the October 2025 edition per KWSP's examples)