Payslip guides
Each deduction on a Malaysian payslip, how it’s worked out for 2026, and the rules behind it. Every figure comes from the same code as the calculators.
Rates checked
- How PCB is calculatedEach month LHDN’s formula projects your chargeable income for the year, works out the year’s tax and spreads what’s left over the remaining months. On RM5,000 a month, single, that’s RM110 in January; zakat comes off ringgit for ringgit.
- EPF contribution rates 2026Employees under 60 pay 11% of wages into EPF; employers pay 13% on wages up to RM5,000 and 12% above. From 60, Malaysians pay nothing and employers 4%. Shares are taken from KWSP’s Third Schedule bands and rounded up to the ringgit.
- SOCSO, EIS and LINDUNG 24 JamSince 1 June 2026 employees also pay 0.75% for LINDUNG 24 Jam, cover for accidents outside work; Malaysians can opt out. On RM3,000 that’s RM22.15 on top of RM14.75 SOCSO invalidity and RM5.90 EIS.
- Tax reliefs for 2026Everyone gets RM9,000 for themselves; EPF up to RM4,000 and life insurance up to RM3,000 come on top, plus RM2,000 per child and up to RM2,500 for lifestyle. Claim them through your employer with Form TP1 and your PCB drops the same month.