2026 Up to date, with LINDUNG 24 Jam
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.
- LHDN’s own PCB formula
- KWSP and PERKESO tables
- Free, no sign-up
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.
- To the senLHDN’s own 2026 PCB worked example, reproduced
- 1,203 rowsof KWSP’s EPF contribution schedule, matched
- 106salaries worked out, RM1,700 to RM30,000
- RM0Free, and what you type never leaves your browser
Your payslip
Where does your salary go?
On RM5,000 a month, RM731.80 is gone before your pay reaches your bank. Four deductions take it, and one of them is still your money:
EPF (KWSP)
RM550
11% of your salary into your own retirement savings, on KWSP’s wage bands. Your employer adds RM650.
EPF calculatorSOCSO (PERKESO)
RM61.90
RM24.75 for the invalidity scheme and RM37.15 for LINDUNG 24 Jam, from PERKESO’s table.
SOCSO and EIS calculatorEIS
RM9.90
0.2% for the Employment Insurance System, which pays out if you lose your job.
SOCSO and EIS guidePCB (income tax)
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.
Why is there no PCB under about RM3,450 a month?
PCB comes from your chargeable income for the year: your pay less your reliefs, RM9,000 for yourself and up to RM4,000 of EPF to start with, taxed at these rates.
Below RM35,000 of chargeable income a RM400 rebate comes off the tax (RM800 with a non-working spouse), which is why a single person earning under about RM3,450 a month pays no PCB.
| 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 |
Checking it against your payslip?
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.
Can my tax reliefs lower my PCB?
Yes, once your employer knows about them. Every payroll applies RM9,000 for yourself, EPF up to RM4,000 a year, and your spouse and children if you say so; the calculator does too. Others, like life insurance, medical or lifestyle, only lower PCB after you claim them with your employer on Form TP1: add their yearly total under More to see by how much. The tax reliefs guide lists them all.
Does it work if I’m not Malaysian?
Yes. Permanent residents pay as Malaysians do, apart from EPF from 60. Foreign workers pay 2% EPF, SOCSO with LINDUNG 24 Jam and no EIS, and PCB as residents on a contract of 182 days or more, or a flat 30% otherwise: choose them under More, or use the foreign worker salary calculator.
Where do these figures come from?
- LHDN (Inland Revenue Board of Malaysia): Specification for Monthly Tax Deduction (MTD) Calculations Using Computerised Calculation for 2026 (checked 28 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.