Compute monthly EPF, SOCSO, EIS and PCB on a single gross figure. See the employee’s take-home pay and the employer’s full cost on the same screen. Calibrated for the 2026 statutory rates.
| Gross monthly salaryBasic + fixed allowances | RM 4,500.00 |
| EPF — employee contribution11% of EPF wages · KWSP | − RM 495.00 |
| SOCSO — employee contribution0.5% · capped at RM 6,000 wage · PERKESO | − RM 22.50 |
| EIS — employee contribution0.2% · capped at RM 6,000 wage · PERKESO | − RM 9.00 |
| PCB — monthly tax deductionEstimated · LHDN | − RM 41.85 |
| Total deductions | − RM 568.35 |
| Net take-home pay | RM 3,931.65 |
| Gross monthly salaryPaid to employee | RM 4,500.00 |
| EPF — employer contribution13% on salary ≤ RM 5,000 · KWSP | + RM 585.00 |
| SOCSO — employer contribution1.75% · capped at RM 6,000 wage · PERKESO | + RM 78.75 |
| EIS — employer contribution0.2% · capped at RM 6,000 wage · PERKESO | + RM 9.00 |
| HRD Corp levy1% · employers with 10+ Malaysian staff in covered sectors · PSMB | + RM 0.00 |
| Total employer add-ons | + RM 672.75 |
| Total monthly cost to employer | RM 5,172.75 |
| Annual gross salaryMonthly × 12 + bonus | RM 54,000.00 |
| Annual EPF (employee + employer)Member's retirement savings | RM 12,960.00 |
| Annual SOCSO (employee + employer)Social protection contributions | RM 1,215.00 |
| Annual EIS (employee + employer)Job loss protection | RM 216.00 |
| Annual PCBEstimated income tax | RM 502.20 |
| Annual HRD Corp levyIf applicable | RM 0.00 |
| Annual net to employee | RM 47,179.80 |
| Annual total cost to employer | RM 62,073.00 |
Each contribution funds a specific statutory scheme. Understanding what the line item buys often matters more than knowing the percentage.
Malaysia’s mandatory retirement savings scheme under the Employees Provident Fund Act 1991. Employer and employee both contribute monthly; the balance and dividends sit in the employee’s account until permitted withdrawal. Rates differ by salary band and age. Foreign employees may contribute voluntarily.
Under the Employees’ Social Security Act 1969, SOCSO funds two schemes: Employment Injury (work-related accidents and occupational disease) and Invalidity (permanent disability or death unrelated to work). Mandatory for all employees regardless of wage since 2016; foreign workers covered under Employment Injury since 2019.
Established under the Employment Insurance System Act 2017 and administered by PERKESO. Provides short-term financial assistance, re-employment placement and training to workers who lose their jobs through retrenchment, closure or other involuntary causes. Employee contribution is matched by the employer.
Potongan Cukai Bulanan — the income tax deducted from an employee’s monthly remuneration and remitted to LHDN by the employer. Calculated against projected annual chargeable income net of statutory reliefs. This calculator applies the full set of common LHDN reliefs (individual, spouse, children, education, lifestyle, insurance, PRS, parents care, SSPN, childcare, medical, disabled person). Year-end reconciliation is via Form BE / e-Filing.
The calculation applies the headline statutory rates and the tax brackets in force for assessment year 2026. SOCSO and EIS contributions in payroll practice are read from PERKESO contribution tables, not pure percentages — for amounts close to band thresholds the actual contribution may differ by a few sen. PCB is computed using a simplified annual-projection method and does not capture every allowable relief.
Always reconcile against the official LHDN Kalkulator PCB, the KWSP Third Schedule, and the PERKESO contribution tables before any payroll run. For complex pay structures, allowances treated as non-EPF wages, or salary structuring questions, the Professional Membership includes the full PCB optimiser and the advisory office hours.