Malaysia Salary Calculator 2026
On a RM 5,000.00 monthly salary in 2026, a single employee under 60 takes home about RM 4,268.20 after EPF (RM 550.00), SOCSO (RM 24.75), EIS (RM 9.90), LINDUNG 24 Jam (RM 37.15) and PCB tax (RM 110.00). Enter your own salary to see your take-home pay and what your employer pays.
Your monthly pay
Take-home pay
RM 51,218.40 a year
| Gross salary | RM 5,000.00 |
|---|---|
| EPF (KWSP)Employee · employer rate: 11% · 13% | RM 550.00 |
| SOCSO (PERKESO) | RM 24.75 |
| EIS (SIP) | RM 9.90 |
| LINDUNG 24 Jam | RM 37.15 |
| PCB (monthly tax) | RM 110.00 |
| Zakat | RM 0.00 |
| Total deductions | RM 731.80 |
| EPF employer share | RM 650.00 |
|---|---|
| SOCSO employer share | RM 86.65 |
| EIS employer share | RM 9.90 |
| Total employer cost | RM 5,746.55 |
| EPF saved (both shares) | RM 14,400.00 |
|---|---|
| Estimated income tax for the year | RM 1,320.00 |
Estimated chargeable income RM 47,000.00 a year; top tax rate 6%.
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How your take-home pay is calculated
Take-home pay is your gross monthly salary minus five statutory deductions. Each one follows its agency's own table, so the calculator applies the published rules rather than flat percentages:
- EPF (KWSP): 11% of wages, read from the KWSP Third Schedule. Wages are grouped into RM20 bands up to RM5,000 and RM100 bands up to RM20,000; the rate applies to the top of the band and is rounded up to the next ringgit.
- SOCSO (PERKESO): about 0.5% of wages up to RM6,000, taken from PERKESO's RM100 wage bands.
- EIS (SIP): about 0.2% of wages up to RM6,000, using the same bands.
- LINDUNG 24 Jam: 0.75% of wages up to RM6,000 from 1 June 2026, paid by the employee only.
- PCB (MTD): monthly income tax withheld under LHDN's computerised method, after EPF relief (up to RM4,000 a year) and your personal, spouse and child reliefs.
Zakat paid through your employer reduces PCB ringgit for ringgit. The zakat itself is shown on its own line.
EPF, SOCSO and EIS rates for 2026
| Contribution | Employee | Employer | Notes |
|---|---|---|---|
| EPF, under 60 | 11% | 13% (wages up to RM5,000) 12% (above RM5,000) | No wage ceiling. Malaysian citizens and permanent residents. |
| EPF, 60 and above | 0% | 4% | Malaysian citizens. |
| SOCSO, under 60 | 0.5% | 1.75% | Employment Injury and Invalidity schemes. Maximum RM29.75 and RM104.15. |
| SOCSO, 60 and above | 0% | 1.25% | Employment Injury scheme only. |
| EIS | 0.2% | 0.2% | Maximum RM11.90 each. Not payable from age 60. |
| LINDUNG 24 Jam | 0.75% | None | From 1 June 2026. Reported to have become voluntary in July 2026. |
PERKESO contributions use a wage ceiling of RM6,000 from 1 October 2024. Percentages are approximate because the official schedules list a fixed amount for each wage band.
PCB tax rates for 2026
PCB is an advance payment of your income tax. The chargeable income bands below apply to resident individuals. If your chargeable income is RM35,000 or less, a RM400 rebate applies (RM800 when your spouse has no income and you claim the spouse relief).
| Chargeable income (RM) | Rate on this band | Tax on lower bands |
|---|---|---|
| 0 – 5,000 | 0% | RM0 |
| 5,001 – 20,000 | 1% | RM0 |
| 20,001 – 35,000 | 3% | RM150 |
| 35,001 – 50,000 | 6% | RM600 |
| 50,001 – 70,000 | 11% | RM1,500 |
| 70,001 – 100,000 | 19% | RM3,700 |
| 100,001 – 400,000 | 25% | RM9,400 |
| 400,001 – 600,000 | 26% | RM84,400 |
| 600,001 – 2,000,000 | 28% | RM136,400 |
| Above 2,000,000 | 30% | RM528,400 |
Worked example: RM 5,000.00 a month
A single employee earns RM 5,000.00 × 12 = RM60,000 a year. EPF relief is capped at RM4,000 and personal relief is RM9,000, leaving RM47,000 chargeable income. Tax is RM600 on the first RM35,000 plus 6% of RM12,000 (RM720), or RM1,320 for the year. Spread over 12 months, PCB is RM 110.00 a month.
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Take-home pay at common salaries (2026)
Monthly amounts for a single employee under 60 with no children, no extra reliefs and LINDUNG 24 Jam included. The first row is the RM1,700 minimum wage.
| Gross salary | EPF | SOCSO + EIS + LINDUNG | PCB | Take-home pay | Employer cost |
|---|---|---|---|---|---|
| RM 1,700.00 | RM 187.00 | RM 23.90 | -RM 0.00 | RM 1,489.10 | RM 1,953.15 |
| RM 2,500.00 | RM 275.00 | RM 35.50 | -RM 0.00 | RM 2,189.50 | RM 2,872.75 |
| RM 3,000.00 | RM 330.00 | RM 42.80 | -RM 0.00 | RM 2,627.20 | RM 3,447.55 |
| RM 3,500.00 | RM 385.00 | RM 50.00 | -RM 0.00 | RM 3,065.00 | RM 4,022.25 |
| RM 4,000.00 | RM 440.00 | RM 57.30 | RM 16.70 | RM 3,486.00 | RM 4,597.05 |
| RM 5,000.00 | RM 550.00 | RM 71.80 | RM 110.00 | RM 4,268.20 | RM 5,746.55 |
| RM 6,000.00 | RM 660.00 | RM 86.30 | RM 207.50 | RM 5,046.20 | RM 6,836.05 |
| RM 8,000.00 | RM 880.00 | RM 86.30 | RM 514.20 | RM 6,519.50 | RM 9,076.05 |
| RM 10,000.00 | RM 1,100.00 | RM 86.30 | RM 929.20 | RM 7,884.50 | RM 11,316.05 |
| RM 15,000.00 | RM 1,650.00 | RM 86.30 | RM 2,179.20 | RM 11,084.50 | RM 16,916.05 |
| RM 20,000.00 | RM 2,200.00 | RM 86.30 | RM 3,429.20 | RM 14,284.50 | RM 22,516.05 |
Assumptions and limits
- For Malaysian citizens and permanent residents who are tax residents. Foreign workers have different EPF, SOCSO and tax rules.
- Assumes the same salary every month. Bonuses, commission, overtime, arrears and benefits in kind change PCB in the month they are paid.
- All pay entered is treated as wages for EPF, SOCSO and EIS. Some payments, such as overtime, are not counted for EPF.
- Uses the statutory 11% employee EPF rate. You can elect to contribute more; your employer then deducts the higher amount.
- For wages below RM1,000, check the official schedules, which use smaller wage bands.
- PCB is an estimate of tax withheld. Your actual tax is settled when you file your annual return (Form BE).
Sources
Rates and methods were checked against these official publications on 10 October 2026:
- KWSP: employer mandatory contribution and the Third Schedule
- PERKESO: RM6,000 wage ceiling from 1 October 2024
- PERKESO: LINDUNG 24 Jam FAQ
- LHDN: PCB submission and payment
Disclaimer: This calculator gives estimates for planning and is not payroll, tax or financial advice. Your payslip may differ because of your employer's payroll settings and information you have declared. For official figures, use your employer's payroll records or the KWSP, PERKESO and LHDN calculators.
Frequently asked questions
How much EPF is deducted from my salary in 2026?
Malaysian and permanent resident employees under 60 contribute 11% of monthly wages. The employer adds 13% when wages are RM5,000 or less and 12% above RM5,000. From age 60 the employee share is 0% and the employer pays 4%. Amounts follow the KWSP Third Schedule wage bands and are rounded up to the next ringgit, so they can be slightly higher than a straight percentage.
How is PCB (monthly tax deduction) calculated?
Employers use LHDN's computerised method. Your monthly pay is projected over the year, then EPF (up to RM4,000), the RM9,000 personal relief, spouse and child reliefs and any reliefs you declare on Form TP1 are deducted. Resident tax rates are applied to that chargeable income, the RM400 rebate is subtracted below RM35,000, and the result is spread across the remaining months, rounded up to the next 5 sen. If the monthly amount is under RM10, no PCB is deducted.
What is the SOCSO and EIS wage ceiling?
PERKESO contributions are capped at RM6,000 of monthly wages from 1 October 2024. At or above that level an employee under 60 pays RM29.75 to SOCSO and RM11.90 to EIS each month, while the employer pays RM104.15 and RM11.90.
What is LINDUNG 24 Jam and do I have to pay it?
LINDUNG 24 Jam is PERKESO's non-work accident scheme. From 1 June 2026 workers contribute 0.75% of wages up to the RM6,000 ceiling, with no employer share. Reports in July 2026 said the government made the contribution voluntary, so check your payslip or ask your employer. Switch it off in the calculator if you have opted out.
Is my employer's EPF contribution part of my salary?
No. The employer's EPF, SOCSO and EIS contributions are paid on top of your gross salary and do not reduce your take-home pay. The employer's EPF share is credited to your EPF account, so it is part of your retirement savings and your total employment cost.
Why does the calculator show RM0 PCB?
PCB is zero when your projected chargeable income is low enough that the monthly tax would be under RM10. For a single employee with no other reliefs, this applies up to a gross salary of roughly RM3,800 a month. Your final tax is still settled when you file your annual return.
What is the minimum wage in Malaysia?
The minimum wage is RM1,700 a month. It took effect on 1 February 2025 for employers with five or more workers and on 1 August 2025 for smaller employers.
Does this calculator save or send my salary details?
No. All calculations run in your browser. Your inputs are not sent to a server, and the shareable link keeps them after the # sign, which browsers do not send to websites.
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