MY Payroll Lab

Malaysia Statutory Checker — EPF · SOCSO · EIS · PCB/MTD

7 months remaining
Jan → previous month
Jan → prev month (regular + bonus EPF)
Jan → previous month
Employee Info
Income This Month
EPF Voluntary Contributions Optional — above mandatory
Employee Voluntary
%
Mandatory EPF (employee)RM 0.00
Voluntary EPF (employee)RM 0.00
Total EPF deductedRM 0.00
Employer Voluntary
%
Mandatory EPF (employer)RM 0.00
Voluntary EPF (employer)RM 0.00
Total EPF (employer)RM 0.00
PCB / MTD — Annual Tax Reliefs
Children Tax Relief
(a) Under 18 years old RM2,000/child
(b) 18+ studying in Malaysia RM2,000/child
(c) 18+ diploma / degree level (local or overseas) RM8,000/child
(d) Disabled child (OKU) RM6,000/child
(e) Disabled child + studying RM8,000/child
Total child relief applied RM 0.00
Employee Deductions
Gross pay this monthRM 0.00
EPF-liable wagesRM 0.00
Statutory deductions
EPF mandatory (11%)- RM 0.00
SOCSO (employee)- RM 0.00
EIS (employee)- RM 0.00
PCB / MTD - RM 0.00
Total Deductions - RM 0.00
Take-home (Net Pay) RM 0.00
Employer Contributions not deducted from employee
EPF mandatory (13%)RM 0.00
SOCSO (employer)RM 0.00
EIS (employer)RM 0.00
Total monthly cost to employer
Gross salaryRM 0.00
+
ContributionsRM 0.00
=
Total costRM 0.00
PCB Calculation Summary (LHDN Formula)
P — Annual taxable income
RM 0.00
Annual chargeable income
RM 0.00
Annual tax (B bracket base)
RM 0.00
K1 (EPF relief, regular)
RM 0.00
K2 (est. future EPF)
RM 0.00
n+1 (remaining months)
12
PCB paid prev months (X)
RM 0.00
Remaining tax to collect
RM 0.00
MTD(A) regular salary
RM 0.00
Effective tax rate
0.00%
PCB uses LHDN official formula: MTD = [((P−M)×R + B − (Z+X)) / (n+1)] − Zakat. K1 = min(EPF × (n+1), remaining RM4,000 cap). SOCSO & EIS capped at RM6,000 (Oct 2024). Lindung 24 Jam 0.75% from June 2026, employee only. OKU: Income Tax Act S.47. REP / KW / C-Suite: 15% flat rate per approved incentive. Non-resident: 30% flat, no reliefs. For reference only — verify via LHDN e-PCB, EPF i-Akaun & ASSIST portals.

💡 Why is my PCB this amount?

Statutory Update Tracker 2024 – 2026
EPF (KWSP)
Employee rate (below 60)11%
Employer (salary ≤ RM5,000)13%
Employer (salary > RM5,000)12%
Employee rate (age 60+)0% / 4% er
Annual relief capRM 4,000
2026 changeNo change
SOCSO & Lindung 24 Jam
Wage ceilingRM 6,000 Oct 2024
Employer rate (approx)1.75%
Employee rate (approx)0.5%
Lindung 24 Jam (ee only)0.75% Jun 2026
Lindung Phase 21.00% (2028)
Lindung Phase 31.25% (2031)
PCB / MTD (LHDN)
Personal reliefRM 9,000
Spouse relief (not working)RM 4,000
OKU additional reliefRM 6,000
Tax rebate (≤RM35k)RM 400
Highest bracket30% (>RM2M)
2026 bracket changeNo change
EIS (SIP)
Wage ceilingRM 6,000 Oct 2024
Employee rate (approx)0.2%
Employer rate (approx)0.2%
2026 changeNo change
Foreign workersNot applicable
Next reviewTBC 2027
Special Tax Categories
Resident progressive0% – 30%
Non-resident flat rate30%
REP (Returning Expert)15% flat
Knowledge Worker (IRDA)15% flat
C-Suite / Principal Hub15% flat
2026 changeNo change
Submission Deadlines
EPF contribution15th monthly
SOCSO / EIS15th monthly
PCB / MTD15th monthly
Form E (employer)31 March
Form EA (to employee)28 Feb
Individual tax filing30 April
⚠️
Disclaimer & Limitation of Liability

For estimation and reference purposes only. This calculator provides an estimate based on publicly available statutory rates and the LHDN official PCB Schedule 1 formula, EPF Act 1991, SOCSO Act 1969 (including Lindung 24 Jam Scheme), and Employment Insurance System Act 2017. Actual payroll results may differ depending on your company's payroll system configuration, specific tax relief declarations, additional remuneration treatment, mid-year employment changes, records from previous employers, and any statutory updates not yet reflected in this tool.

Not professional advice. The output of this calculator does not constitute professional tax, legal, financial, or payroll advice. Users are strongly advised to verify all calculations with their employer, HRMS system, or a qualified payroll professional. For official results, always cross-check via the relevant statutory portals listed below.

No liability. The developer of MY Payroll Lab accepts no responsibility or liability for any losses, penalties, underpayments, overpayments, or discrepancies arising directly or indirectly from reliance on the outputs of this calculator. Statutory rates and relief amounts are subject to change by the relevant authorities without prior notice. Users are responsible for ensuring the information entered is accurate and up to date.

🔗 LHDN e-PCB Portal 🔗 EPF i-Akaun 🔗 SOCSO ASSIST 🔗 PERKESO (EIS) 🔗 LHDN Official