LHDN's computerised method projects your salary over the year, takes off EPF (up to RM4,000 a year), SOCSO and EIS (up to RM350), and the personal relief of RM9,000, plus RM4,000 for a non-working spouse and RM2,000 per child. The tax on that yearly figure is split across the remaining months. Amounts under RM10 are not deducted.
Salary Calculator Malaysia 2026
Your Net Pay After EPF, SOCSO, EIS and PCB
Enter a monthly salary to see every statutory deduction, your take-home pay, and what the salary costs the employer. Rates from LHDN, KWSP and PERKESO, checked 20 October 2026.
| Gross salary | RM5,000.00 |
|---|---|
| EPF (11%) | −RM550.00 |
| SOCSO | −RM61.90 |
| EIS (0.2%) | −RM9.90 |
| PCB / MTD (income tax) | −RM109.65 |
| Net salary | RM4,268.55 |
| EPF | RM650.00 |
|---|---|
| SOCSO | RM86.65 |
| EIS | RM9.90 |
| Total cost of this salary | RM5,746.55 |
For Malaysian citizens and permanent residents under 60 on a fixed monthly salary. Bonuses, allowances, zakat and Form TP1 reliefs are not included. It is an estimate, not tax advice.
Net Salary at Common Pay Levels
Single, no children, SKBBK included, 2026 rates.
| Gross | EPF | SOCSO | EIS | PCB | Net | Employer cost |
|---|---|---|---|---|---|---|
| RM2,000 | RM220.00 | RM24.40 | RM3.90 | RM0.00 | RM1,751.70 | RM2,298.05 |
| RM3,000 | RM330.00 | RM36.90 | RM5.90 | RM0.00 | RM2,627.20 | RM3,447.55 |
| RM4,000 | RM440.00 | RM49.40 | RM7.90 | RM16.55 | RM3,486.15 | RM4,597.05 |
| RM5,000 | RM550.00 | RM61.90 | RM9.90 | RM109.65 | RM4,268.55 | RM5,746.55 |
| RM6,000 | RM660.00 | RM74.40 | RM11.90 | RM206.70 | RM5,047.00 | RM6,836.05 |
| RM8,000 | RM880.00 | RM74.40 | RM11.90 | RM512.80 | RM6,520.90 | RM9,076.05 |
| RM10,000 | RM1,100.00 | RM74.40 | RM11.90 | RM927.40 | RM7,886.30 | RM11,316.05 |
| RM15,000 | RM1,650.00 | RM74.40 | RM11.90 | RM2,177.40 | RM11,086.30 | RM16,916.05 |
How Each Deduction Is Worked Out
EPF (KWSP)
Employees pay 11% of their wages. Employers pay 13% on wages up to RM5,000 and 12% above that. EPF uses the Third Schedule, which applies the rate to the top of each wage band (RM20 bands up to RM5,000, RM100 bands up to RM20,000) and rounds up to the next ringgit. There is no wage ceiling.
SOCSO (PERKESO)
SOCSO is a fixed amount for each wage band, on wages up to RM6,000. In 2026 the employee share is 0.5% for the invalidity scheme plus 0.75% for SKBBK (Lindung 24 Jam), about 1.25% in total. The employer pays about 1.75%. At RM6,000 and above, the employee pays RM74.40 and the employer RM104.15.
EIS (SIP)
The Employment Insurance System takes 0.2% from the employee and 0.2% from the employer, on the same RM6,000 ceiling. The most anyone pays is RM11.90 a month.
PCB, also called MTD
Monthly Tax Deduction is income tax taken from each payslip. The calculator follows LHDN's computerised method. It projects the yearly income, subtracts EPF up to RM4,000, SOCSO and EIS up to RM350, personal relief of RM9,000, RM4,000 for a non-working spouse and RM2,000 per child. It then applies the tax bands below and divides by 12. A RM400 rebate applies when yearly chargeable income is RM35,000 or less. The result is rounded up to the nearest 5 sen, and nothing is deducted if it comes to under RM10.
| Yearly chargeable income | Rate on the amount above the band start |
|---|---|
| Up to RM5,000 | 0% |
| RM5,001 to RM20,000 | 1% |
| RM20,001 to RM35,000 | 3% |
| RM35,001 to RM50,000 | 6% |
| RM50,001 to RM70,000 | 11% |
| RM70,001 to RM100,000 | 19% |
| RM100,001 to RM400,000 | 25% |
| RM400,001 to RM600,000 | 26% |
| RM600,001 to RM2,000,000 | 28% |
| Above RM2,000,000 | 30% |
Sources
FAQ
Salary Deduction Questions
No. SOCSO and EIS stop at a wage ceiling of RM6,000 a month, so anyone earning more pays the same amount as someone on RM6,000. EPF has no ceiling.
It is a PERKESO scheme that covers injuries outside working hours. It started on 1 June 2026 at 0.75% of salary, paid by the employee only. Malaysian employees could opt out before 31 August 2026. Untick it in the calculator if you opted out.
Payroll systems use your actual year-to-date pay. Bonuses, allowances, zakat, a mid-year job change and reliefs you declared on Form TP1 all change the figure. This calculator assumes the same salary every month and the standard reliefs only.
Yes. Budget 2027 raises individual relief from RM9,000 to RM12,000 and cuts some tax bands from YA 2027. We will update the calculator when LHDN publishes the 2027 PCB specification.
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