Malaysia salary calculator 2026
Your net pay in Malaysia is your gross salary minus four statutory deductions: EPF (KWSP), SOCSO (PERKESO), EIS (SIP) and monthly tax, known as PCB or MTD. This calculator applies the current KWSP Third Schedule, the PERKESO contribution tables and the LHDN computerised PCB formula, and shows every line the way a payslip does.
On a gross salary of RM 5,000.00 a single employee below 60 takes home about RM 4,305.35 a month. The largest deduction is EPF at RM 550.00. Change the salary, age and tax status to see your own slip.
Estimate only. Your employer's payslip and LHDN remain authoritative.
Gross salary vs net salary
Gross salary is your pay for the month before anything is taken off: basic salary plus fixed allowances, commission, bonus and overtime paid that month. Net salary, also called take-home pay or nett salary, is what reaches your bank account after the statutory deductions. Basic salary is narrower than gross: it is the fixed pay in your contract, before allowances.
Net salary = gross salary - EPF - SOCSO - EIS - PCB. On RM 5,000.00 gross that is 5,000 - 550.00 - 24.75 - 9.90 - 110.00 = RM 4,305.35, so a single employee below 60 keeps 86.1% of gross. The share falls as pay rises, because PCB grows faster than the other deductions: 88.3% of RM 3,000.00 and 79.3% of RM 10,000.00.
Not every part of gross pay is treated the same way. Overtime is not a wage for EPF, so no EPF is deducted from it, but it still counts as income for PCB. Bonus, commission and allowances are wages for EPF. That is why two payslips with the same gross can show a different net.
Have only the net figure, for example from a job ad that quotes take-home pay? Enter a gross salary above and adjust it until the net matches. There is no single percentage that converts net to gross, because EPF moves in bands and PCB depends on your tax status.
How your take-home pay is worked out
EPF comes first. Employees below 60 contribute 11% of wages. The amount is read from wage bands, not calculated on the exact ringgit: up to RM5,000 the bands are RM20 wide, and the contribution is based on the top of your band and rounded up to the next ringgit. That is why RM 3,000.00 gives exactly RM 330.00, while a salary a few ringgit above a band edge pays slightly more.
SOCSO and EIS are fixed amounts from PERKESO tables. Both stop rising once wages reach RM6,000 a month, so anyone earning more pays the same maximum.
PCB is an advance on your yearly income tax. Your employer projects your salary for the whole year, subtracts EPF relief (up to RM4,000) and your personal relief of RM9,000, and spreads the resulting tax across the remaining months. Anyone with chargeable income up to RM35,000 also gets a RM400 rebate, which is why lower salaries often pay no PCB at all.
What your employer pays on top
Your employer adds its own EPF share (13% on wages up to RM5,000, 12% above), plus its SOCSO and EIS shares. On RM 5,000.00 the total cost to the employer is RM 5,746.55. These amounts never come out of your pay, and the calculator lists them separately below the net figure.
Payroll calculator for employers
Running payroll in Malaysia? Enter each employee's gross salary to get the net pay (often written nett salary) and every amount to remit: EPF to KWSP, SOCSO and EIS to PERKESO, and PCB to LHDN. All three are due by the 15th of the following month.
For a RM 5,000.00 employee the payroll cost is RM 5,746.55: the salary plus RM 650.00 employer EPF, RM 86.65 SOCSO and RM 9.90 EIS. For overtime, use the overtime calculator; for SOCSO and EIS alone, the SOCSO calculator.
Examples
| Gross (RM) | EPF (you) | SOCSO (you) | EIS (you) | PCB | Net pay |
|---|---|---|---|---|---|
| 1,700.00 | 187.00 | 8.25 | 3.30 | 0.00 | 1,501.45 |
| 2,500.00 | 275.00 | 12.25 | 4.90 | 0.00 | 2,207.85 |
| 3,000.00 | 330.00 | 14.75 | 5.90 | 0.00 | 2,649.35 |
| 4,000.00 | 440.00 | 19.75 | 7.90 | 16.70 | 3,515.65 |
| 5,000.00 | 550.00 | 24.75 | 9.90 | 110.00 | 4,305.35 |
| 6,000.00 | 660.00 | 29.75 | 11.90 | 207.50 | 5,090.85 |
| 8,000.00 | 880.00 | 29.75 | 11.90 | 514.20 | 6,564.15 |
| 10,000.00 | 1,100.00 | 29.75 | 11.90 | 929.20 | 7,929.15 |
| 15,000.00 | 1,650.00 | 29.75 | 11.90 | 2,179.20 | 11,129.15 |
Questions
What is the net salary for RM5,000 in Malaysia?
About RM 4,305.35 a month for a single employee below 60: RM 550.00 EPF, RM 24.75 SOCSO, RM 9.90 EIS and RM 110.00 PCB are deducted from RM 5,000.00.
Do I pay income tax on the minimum wage?
No PCB is deducted at the minimum wage of RM 1,700.00. After EPF relief and the RM9,000 personal relief the chargeable income is low enough for the RM400 rebate to cancel the tax. Take-home pay is about RM 1,501.45.
Why is my payslip PCB different from this calculator?
Your employer uses your actual year to date: bonuses, allowances, previous employers, zakat and reliefs you claimed on form TP1. This calculator assumes the same salary every month from January with standard reliefs, so small differences are normal.
Does EPF go up with every ringgit of salary?
No. EPF moves in steps. Up to RM5,000 the steps are RM20 wide, from RM5,000 to RM20,000 they are RM100 wide. At RM 5,100.00 the employee share is RM 561.00.
What is the difference between gross salary and net salary?
Gross salary is your pay before deductions; net salary is what you receive after EPF, SOCSO, EIS and PCB. On RM 5,000.00 gross a single employee below 60 nets RM 4,305.35.
If my gross salary is RM10,000, what is my net salary?
About RM 7,929.15 a month for a single employee below 60 with standard reliefs: RM 1,100.00 EPF, RM 29.75 SOCSO, RM 11.90 EIS and RM 929.20 PCB come off.
How do I convert net salary to gross salary?
Work backwards with the calculator: enter a gross figure, compare the net, and adjust until it matches. A fixed percentage does not work because EPF is banded and PCB depends on your reliefs and tax status.
Is my monthly gross salary the same as my basic salary?
Not always. Basic salary is the fixed pay in your contract. Monthly gross salary adds fixed allowances, commission, bonus and overtime paid that month. Deductions are worked out on gross, with EPF leaving out items such as overtime.