Malaysia salary calculator
On RM5,000 a month in 2026, a single Malaysian under 60 takes home RM4,268.20 after RM550 EPF, RM61.90 SOCSO, RM9.90 EIS and RM110 PCB. Enter your salary for yours.
Rates checked
Your net salary
Gaji bersih · take-home pay
a month
from RM5,000.00 a month before deductions
Take-home (gaji bersih)RM4,268.2085%
RM5,000.00 salary, less RM110.00 PCB, RM550.00 EPF, RM61.90 SOCSO, RM9.90 EIS.
PCB (income tax)RM110.002%
LHDN’s formula projects your chargeable income for 2026: RM5,000.00 × 12, less EPF (relief capped at RM4,000 a year) and reliefs of RM9,000, gives P = RM47,000.07.
Tax on that from LHDN’s table: (RM47,000.07 − RM35,000) × 6% + RM600 = RM1,320.00 for the year.
January’s share: RM1,320.00 ÷ 12 = RM110.00, rounded up to the next 5 sen: RM110.00.
EPF (KWSP)RM550.0011%
Your share is 11% of wages on the KWSP Third Schedule: your salary falls in the band RM4,980.01 to RM5,000.00, taken at RM5,000, so RM550 (11% of RM5,000).
Your employer adds RM650 on top; it doesn’t come out of your pay.
SOCSO (PERKESO)RM61.901%
PERKESO’s table for wages over RM4,900 up to RM5,000:
Invalidity scheme: RM24.75
LINDUNG 24 Jam (non-work accidents): RM37.15
Your employer pays RM86.65 for employment injury and invalidity.
EISRM9.900%
0.2% of the middle of your wage band, up to the RM6,000 ceiling: RM9.90. Your employer pays the same.
Of a RM100 raise you’d keep RM81.60.
Your employer also pays RM746.55 a month in EPF, SOCSO and EIS: you cost RM5,746.55 to employ.
What comes off your salary
Four things come off a Malaysian payslip before it reaches your account. On RM5,000 a month:
- EPF (KWSP), RM550: 11% of your salary into your retirement savings, on KWSP’s wage bands. Your employer adds RM650. EPF calculator
- SOCSO (PERKESO), RM61.90: RM24.75 for the invalidity scheme and RM37.15 for LINDUNG 24 Jam, from PERKESO’s table. SOCSO and EIS calculator
- EIS, RM9.90: 0.2% for the Employment Insurance System, which pays out if you lose your job.
- PCB, RM110: your income tax, deducted monthly by LHDN’s formula so that by December you’ve paid about the year’s tax. PCB calculator
What’s left, RM4,268.20, is your gaji bersih. Open any line in the calculator to see its sum. PCB is worked out on your chargeable income for the year, taxed at these rates:
| Chargeable income | Rate | Tax on the band below |
|---|---|---|
| First RM5,000 | 0% | – |
| RM5,001 to RM20,000 | 1% | RM0 |
| RM20,001 to RM35,000 | 3% | RM150 |
| RM35,001 to RM50,000 | 6% | RM600 |
| RM50,001 to RM70,000 | 11% | RM1,500 |
| RM70,001 to RM100,000 | 19% | RM3,700 |
| RM100,001 to RM400,000 | 25% | RM9,400 |
| RM400,001 to RM600,000 | 26% | RM84,400 |
| RM600,001 to RM2,000,000 | 28% | RM136,400 |
| Over RM2,000,000 | 30% | RM528,400 |
Below RM35,000 of chargeable income there’s a RM400 rebate (RM800 with a non-working spouse), which is why a single person earning under about RM3,450 a month pays no PCB.
Net salary by monthly salary
Guides
Questions
Why is my payslip’s PCB a little different?
LHDN’s formula looks at what you’ve been paid and what PCB has already been deducted this year, so PCB moves by a few sen from month to month, and more after a bonus, a raise or a new TP1 claim. This calculator shows January for a full year at your salary. A bigger gap usually means a taxable allowance or benefit in kind on your payslip that isn’t in the salary you entered.
What is LINDUNG 24 Jam on my payslip?
PERKESO’s cover for accidents outside work, paid by employees since 1 June 2026: about 0.75% of wages up to RM6,000. Since July 2026 it’s optional for Malaysians, so if you opted out, untick it. The SOCSO and LINDUNG 24 Jam guide has the details.
Does the calculator include my tax reliefs?
It includes the ones every payroll applies: RM9,000 for yourself, EPF up to RM4,000 a year, your spouse and children if you say so. Others, like life insurance, medical or lifestyle, only reduce PCB if you claim them with your employer on Form TP1; add their yearly total under More. The tax reliefs guide lists them all.
Who does it cover?
Malaysian citizens and permanent residents who are tax residents, paid a monthly salary. Non-residents pay PCB at a flat 30% and foreign workers have different EPF and SOCSO rules, which the calculator doesn’t cover yet.
Sources
- LHDN (Inland Revenue Board of Malaysia): Specification for Monthly Tax Deduction (MTD) Calculations Using Computerised Calculation for 2026 (checked 26 October 2026)
- KWSP (EPF): Third Schedule, EPF Act 1991: contribution rates from 1 October 2025 (checked 26 October 2026)
- PERKESO (SOCSO): Employees’ Social Security Act 1969 (Act 4): new contribution rate including SKBBK (checked 26 October 2026)
- PERKESO (SOCSO): Rate of contribution, Employment Insurance System (Act 800) (checked 26 October 2026)
- RTM Berita: PERKESO sedia opsyen ‘opt-out’ LINDUNG 24 Jam (checked 26 October 2026)
Spotted a figure that doesn’t match your payslip or a source? Tell us; corrections are logged on the sources page.