PCB calculator Figures from emsy
PCB, explained without the guesswork
Potongan Cukai Bulanan (Monthly Tax Deduction) is the tax every Malaysian employer must withhold from staff salaries and remit to LHDN. Here is what it involves, and where to get it calculated correctly.
Example: RM 5,500 a month, single, no children, as emsy works it out.
The basics
What every employer needs to know
A general explainer, not tax advice. LHDN's formula changes with each Budget and depends on individual reliefs, so use the calculator for a current figure.
Almost every employeePCB applies to almost every employee earning above the tax-free threshold. It comes off each month's salary, not as a lump sum at year end.
Not a flat percentageThe amount depends on monthly income, marital status, number of children and the reliefs the employee declares (Form TP1, TP3).
By the 15th, and once a yearEmployers remit PCB to LHDN by the 15th of the following month, and file Form E with CP8D each year, summarising every employee's deductions.
The employer's liabilityGetting it wrong is the employer's liability. Under-deducting can mean the company owes the shortfall plus penalties.
Where to calculate it
Let emsy work it out
- Always up to date Updated when LHDN's rules change.
- One run does it all PCB, EPF, SOCSO and EIS together, then filed to LHDN.
- RM 0 to start RM 0, up to 5 staff, or let Synco run it for you.
AAinaRM 5,500
BBadrulRM 4,200
CChenRM 6,800
Working it outDoneLHDNPCB
KWSPEPF
PERKESOSOCSO + EIS
Payslips sent to 3 staff
See this month's PCB for one employee
Enter a salary and a few details. The figure comes from emsy, which follows LHDN's current schedule.
Rather not do payroll? On managed payroll we run it and file with LHDN.
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