Salary Calculator Malaysia 2026

How your take-home pay is calculated

In Malaysia, several statutory deductions come out of your gross salary before you are paid. This calculator applies each at current rates:

• EPF (KWSP) — retirement savings. Employees under 60 contribute 11%; employers 13% (12% above RM5,000 monthly). Citizens 60+ pay 0% (employer 4%), and foreign workers 2% each. Contributions follow the KWSP Third Schedule.
• SOCSO (PERKESO) — employment injury and invalidity cover. Employee 0.5%, employer 1.75% (employer-only 1.25% for 60+ and foreign workers), on wages up to the RM6,000 ceiling.
• EIS — Employment Insurance System. 0.2% from employee and employer each, up to RM6,000; exempt for those 60+ and foreign workers.
• SKBBK (Lindung 24 Jam) — a new employee-only PERKESO contribution from 1 June 2026, 0.75% on wages up to RM6,000.
• PCB / MTD — monthly income tax withheld for LHDN, based on your annualised income, EPF relief, marital status and children, using progressive rates from 0% to 30%.

Example: RM5,000 a month

A Malaysian citizen, single, under 60, earning RM 5,000.00 per month:

Frequently asked questions

How is take-home pay calculated in Malaysia?

Your net (take-home) pay is your gross salary minus statutory employee deductions: EPF (KWSP), SOCSO (PERKESO), EIS, the new SKBBK contribution, and PCB — the monthly tax deduction (MTD) remitted to LHDN. This calculator applies the 2026 statutory rates to each and subtracts them from your gross to show what actually lands in your account.

What are the EPF contribution rates in 2026?

For Malaysian citizens and PRs under 60, the employee contributes 11% and the employer 13% (12% when the monthly wage is above RM5,000). Citizens aged 60 and over contribute 0% as employee with 4% employer. Foreign workers contribute 2% each (effective October 2025). Contributions follow the KWSP Third Schedule and are rounded up to the next ringgit.

What is PCB (MTD)?

PCB (Potongan Cukai Bulanan), or Monthly Tax Deduction, is the income tax your employer withholds each month and pays to LHDN on your behalf. It depends on your annualised income, EPF relief, marital status and number of children, using Malaysia’s progressive resident tax rates (0%–30%).

What is SKBBK (Lindung 24 Jam)?

SKBBK is PERKESO’s new social security contribution that begins on 1 June 2026. It is an employee-only deduction of 0.75% (rising in later years) on wages up to the RM6,000 ceiling, deducted and remitted by the employer.

Is this salary calculator free?

Yes — it is completely free, with no sign-up. It is built on the same statutory engine that powers AccountMi’s payroll module, so the EPF, SOCSO, EIS, SKBBK and PCB figures match what a full payroll run would produce.

More tools: EPF calculator, PCB calculator, SOCSO & EIS calculator.