PCB follows the LHDN 2026 computerised formula for a month with no earlier pay this year; it tops up or falls back as your pay changes. Extra reliefs claimed on Form TP1 lower it further.
Your income tax for the whole year with only the automatic reliefs is about RM1,299 – PCB × 12 is close to it, and any difference is settled in your e-BE return.
EPF follows the Third Schedule wage bands; SOCSO and EIS use PERKESO’s tables up to the RM6,000 wage ceiling.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
What comes out of your salary
Deduction
Rate (2026)
EPF (KWSP)
11% of wages (0% from age 60)
SOCSO (PERKESO)
0.5% of wages up to RM6,000
EIS
0.2% of wages up to RM6,000
PCB / MTD
LHDN computerised formula
Worked example: RM5,000 a month
Monthly salary RM5,000, single
EPF is RM 550.00, SOCSO RM 24.75 and EIS RM 9.90. PCB is RM 110.00, leaving a net salary of RM 4,305.35.
Net salary per monthRM 4,305.35
PCB (monthly tax deduction)
RM 110.00
EPF (11%)
RM 550.00
Employer cost
RM 5,746.55
Item
Per month
Per year
Gross salary
RM 5,000.00
RM 60,000.00
EPF
−RM 550.00
−RM 6,600.00
SOCSO
−RM 24.75
−RM 297.00
EIS
−RM 9.90
−RM 118.80
PCB / MTD
−RM 110.00
−RM 1,320.00
Net salary
RM 4,305.35
RM 51,664.20
Employer EPF
RM 650.00
RM 7,800.00
Employer SOCSO + EIS
RM 96.55
RM 1,158.60
Net salary by gross salary (single, 2026)
Gross
EPF
SOCSO + EIS
PCB
Net
RM3,000
RM330
RM20.65
RM0
RM2,649
RM4,000
RM440
RM27.65
RM16.70
RM3,516
RM5,000
RM550
RM34.65
RM110
RM4,305
RM6,000
RM660
RM41.65
RM207.50
RM5,091
RM8,000
RM880
RM41.65
RM514.20
RM6,564
RM10,000
RM1,100
RM41.65
RM929.20
RM7,929
RM15,000
RM1,650
RM41.65
RM2,179.20
RM11,129
Married employees with a non-working spouse or children pay less PCB – choose your category in the calculator.
Questions people ask
What is the net salary for RM5,000 a month?
About RM4,305 for a single employee. EPF takes RM550, SOCSO RM24.75, EIS RM9.90 and PCB RM110.
What is the net salary for RM10,000 a month?
About RM7,929. EPF is RM1,100, SOCSO and EIS are capped at RM29.75 and RM11.90, and PCB is about RM929.
Is there tax on a RM3,000 salary?
No. After EPF and the RM9,000 personal relief, chargeable income is low enough that the RM400 rebate cancels the tax, so PCB is zero.
How much does my employer pay on top?
Employer EPF of 13% (12% above RM5,000), SOCSO of about 1.75% and EIS of 0.2%, with SOCSO and EIS capped at RM6,000 of wages.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
