RM4,000 salary: net pay after EPF, SOCSO and tax
On a RM4,000 monthly salary in 2026, a single Malaysian under 60 takes home RM3,452.70 a month: EPF takes RM440, SOCSO RM49.40 (including RM29.65 for LINDUNG 24 Jam), EIS RM7.90 and PCB RM50. Your employer adds RM520 EPF, RM69.15 SOCSO and RM7.90 EIS.
Rates checked
Where RM4,000 goes
Gaji bersih · take-home pay
a month
from RM4,000.00 a month before deductions
Take-home (gaji bersih)RM3,452.7086%
RM4,000.00 salary, less RM50.00 PCB, RM440.00 EPF, RM49.40 SOCSO, RM7.90 EIS.
PCB (income tax)RM50.001%
LHDN’s formula projects your chargeable income for 2026: RM4,000.00 × 12, less EPF (relief capped at RM4,000 a year) and reliefs of RM9,000, gives P = RM35,000.07.
Tax on that from LHDN’s table: (RM35,000.07 − RM35,000) × 6% + RM600 = RM600.00 for the year.
January’s share: RM600.00 ÷ 12 = RM50.00, rounded up to the next 5 sen: RM50.00.
Over the year PCB adds up to RM328.50, against RM200.00 of tax at this salary. The difference comes back as a refund when you file your Form BE.
EPF (KWSP)RM440.0011%
Your share is 11% of wages on the KWSP Third Schedule: your salary falls in the band RM3,980.01 to RM4,000.00, taken at RM4,000, so RM440 (11% of RM4,000).
Your employer adds RM520 on top; it doesn’t come out of your pay.
SOCSO (PERKESO)RM49.401%
PERKESO’s table for wages over RM3,900 up to RM4,000:
Invalidity scheme: RM19.75
LINDUNG 24 Jam (non-work accidents): RM29.65
Your employer pays RM69.15 for employment injury and invalidity.
EISRM7.900%
0.2% of the middle of your wage band, up to the RM6,000 ceiling: RM7.90. Your employer pays the same.
Single Malaysian under 60, 2026, LINDUNG 24 Jam on, no reliefs beyond the automatic ones. Change status, children or reliefs
RM4,000 a month and a year
| Month | Year | |
|---|---|---|
| Salary | RM4,000.00 | RM48,000.00 |
| EPF | −RM440.00 | −RM5,280.00 |
| SOCSO | −RM49.40 | −RM592.80 |
| EIS | −RM7.90 | −RM94.80 |
| PCB | −RM50.00 | −RM328.50 |
| Net salary | RM3,452.70 | RM41,703.90 |
PCB changes from month to month at this salary
Your chargeable income for the year is RM35,000, and the RM400 tax rebate stops above RM35,000. Each month LHDN’s formula projects the year’s income again, landing a few sen either side of that line, so the tax it works from jumps by RM400 and PCB swings with it. The Month column above shows January.
January RM50, February RM13.65, March RM53.65, April RM0, May RM60.35, June RM60.35, July RM0, August RM0, September RM90.50, October RM0, November RM0, December RM0.
That’s RM328.50 for the year against RM200 of tax: the RM128.50 over is refunded after you file your Form BE.
Of a RM100 raise you’d keep RM81.60. Your employer pays RM597.05 on top of your salary.
Married, with children, or over 60
| PCB | Net salary | |
|---|---|---|
| Single | RM50 | RM3,452.70 |
| Married, spouse working | RM50 | RM3,452.70 |
| Married, spouse not working | RM0 | RM3,502.70 |
| Married, spouse not working, 2 children | RM0 | RM3,502.70 |
| Single, opted out of LINDUNG 24 Jam | RM50 | RM3,482.35 |
| Malaysian aged 60 or over | RM70 | RM3,900.35 |
Married people whose spouse works are taxed like single people, each on their own pay. See how PCB is calculated and tax reliefs.
Nearby salaries
Questions
How much is RM4,000 after EPF and tax?
RM3,452.70 a month for a single Malaysian under 60 in 2026. EPF, SOCSO and EIS come to RM497.30, and PCB is RM50.
How much PCB is deducted from RM4,000?
RM50 in January for a single person, and RM0 for a married person with a non-working spouse and two children. Over the year PCB comes to RM328.50; the tax due at this salary is RM200.
How much does it cost an employer to pay RM4,000?
RM4,597.05 a month: the salary plus RM520 EPF, RM69.15 SOCSO and RM7.90 EIS.
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.