Your pay
Enter your gross monthly pay before deductions. Add your yearly bonus separately, in months of pay.
Each month
Bonus
For the year
How it is calculated
EPF, SOCSO and EIS come out of every payslip. Income tax is deducted monthly too (PCB), but the amount here is the year's tax, which is what you settle when you file.
- For EPF, you pay 11% of your wages; your employer pays 13% on wages up to RM5,000 and 12% above. From age 60, you pay nothing and your employer pays 4%. Foreign workers who joined from October 2025 pay 2% each way.
- SOCSO is 0.5% from you and 1.75% from your employer, on wages up to RM6,000. From 60, only the employer pays, at 1.25%.
- EIS is 0.2% each from you and your employer, on wages up to RM6,000, until age 60.
- Income tax is on your yearly pay and bonus, less the RM9,000 individual relief, EPF relief up to RM4,000 and SOCSO and EIS relief up to RM350, taxed at LHDN resident rates.
- A RM400 rebate applies when chargeable income is RM35,000 or less. Non-residents pay a flat 30% with no reliefs.
- The figures are approximate. KWSP and PERKESO publish contribution tables by wage band, so the exact payslip figure can differ by a ringgit or two from the percentages here.
- The calculator leaves out other tax reliefs (spouse, children, parents, medical, lifestyle, education), zakat, and loan or union deductions. These would lower your tax or take-home.
Contribution rates
A citizen under 60 earning RM4,000 pays RM440 EPF, about RM20 SOCSO and RM8 EIS a month. The employer adds RM520, about RM70 and RM8. PERKESO's wage-band tables give a few sen less (RM19.75, RM7.90 and RM69.15); the calculator uses the percentages.
| Scheme | You pay | Employer pays | On wages up to |
|---|---|---|---|
| EPF, under 60 | 11% | 13% (12% if wages above RM5,000) | No ceiling |
| EPF, 60 and above | 0% | 4% | No ceiling |
| EPF, foreign worker (from Oct 2025) | 2% | 2% | No ceiling |
| SOCSO, under 60 | 0.5% | 1.75% | RM6,000 |
| SOCSO, 60 and above | 0% | 1.25% | RM6,000 |
| EIS, under 60 | 0.2% | 0.2% | RM6,000 |
| SOCSO, foreign worker (Employment Injury Scheme only) | 0% | 1.25% | RM6,000 |
| EIS, foreign worker | Not covered | ||
Sources: KWSP, employer mandatory contribution and non-Malaysian employee pages; PERKESO, rate of contribution (ceiling RM6,000 from 1 October 2024) and employed worker pages. Checked 17 October 2026.
Income tax rates
The first RM5,000 of chargeable income is tax-free. Rates then rise in steps from 1% to 30%.
| Chargeable income a year | Rate on this band | Total tax at top of band |
|---|---|---|
| First RM5,000 | 0.0% | RM0 |
| RM5,001 to RM20,000 | 0.0% | RM150 |
| RM20,001 to RM35,000 | 0.0% | RM600 |
| RM35,001 to RM50,000 | 0.1% | RM1,500 |
| RM50,001 to RM70,000 | 0.1% | RM3,700 |
| RM70,001 to RM100,000 | 0.2% | RM9,400 |
| RM100,001 to RM400,000 | 0.2% | RM84,400 |
| RM400,001 to RM600,000 | 0.3% | RM136,400 |
| RM600,001 to RM2,000,000 | 0.3% | RM528,400 |
| Above RM2,000,000 | 0.3% | – |
- Tax residents are people in Malaysia for 182 days or more in the year, whatever their nationality.
- The reliefs used here are individual RM9,000; EPF up to RM4,000; SOCSO and EIS up to RM350. The RM400 rebate applies at chargeable income of RM35,000 or less.
Take-home pay at common salaries
For a Malaysian citizen aged 30, with no bonus and only the automatic reliefs.
| Monthly pay | EPF | SOCSO | EIS | Take-home a month | Income tax a year | After tax, a month |
|---|---|---|---|---|---|---|
| RM2,000 | RM220 | RM10.00 | RM4.00 | RM1,766 | RM0 | RM1,766 |
| RM3,000 | RM330 | RM15.00 | RM6.00 | RM2,649 | RM0 | RM2,649 |
| RM4,000 | RM440 | RM20.00 | RM8.00 | RM3,532 | RM190 | RM3,516 |
| RM5,000 | RM550 | RM25.00 | RM10.00 | RM4,415 | RM1,299 | RM4,307 |
| RM6,000 | RM660 | RM30.00 | RM12.00 | RM5,298 | RM2,452 | RM5,094 |
| RM8,000 | RM880 | RM30.00 | RM12.00 | RM7,078 | RM6,104 | RM6,569 |
| RM10,000 | RM1,100 | RM30.00 | RM12.00 | RM8,858 | RM11,063 | RM7,936 |
| RM15,000 | RM1,650 | RM30.00 | RM12.00 | RM13,308 | RM26,063 | RM11,136 |
Foundific calculations with 2026 EPF, SOCSO and EIS rates and YA 2026 resident tax rates. PCB deducted each month will be close to the yearly tax ÷ 12.
- There is no tax up to about RM3,770 a month for a single person with the automatic reliefs. See the PCB calculator.
- SOCSO and EIS stop rising at RM6,000. Pay above that is charged EPF and tax only.
Age and nationality
| On RM5,000 a month | EPF (you) | SOCSO and EIS (you) | Take-home a month |
|---|---|---|---|
| Citizen under 60 | RM550 | RM35.00 | RM4,415 |
| Citizen 60 and above | RM0 | RM0 | RM5,000 |
| Foreign worker | RM100 | RM0 | RM4,900 |
Foundific calculations. Citizens 60 and above pay no employee EPF; their employer pays 4%. Foreign workers pay 2% EPF and no employee SOCSO or EIS.
Common questions
How is take-home pay calculated in Malaysia?
Gross salary minus your EPF (11%), SOCSO (0.5% up to RM6,000), EIS (0.2% up to RM6,000) and monthly tax deduction (PCB). This tool shows the year's tax instead of PCB, because PCB depends on the reliefs you declare to your employer.
What is the net salary on RM3,000 in Malaysia?
RM3,000 minus RM330 EPF, RM15 SOCSO and RM6 EIS is RM2,649 a month. With a one-month bonus, chargeable income is about RM25,700 after reliefs and the year's tax is about RM322 before the RM400 rebate, so no tax is due.
Why is my PCB different from the tax here?
PCB is your employer's monthly estimate using LHDN's formula and the reliefs you declared on form TP1. The year's tax is settled when you file; the figure here is that yearly amount.
Does my bonus have EPF and SOCSO on it?
EPF yes, at the same rates. SOCSO and EIS are charged on monthly wages up to RM6,000 and not separately on a bonus above that.
Is my employer's EPF part of my salary?
It is paid on top of your gross pay into your EPF account. Offers usually quote gross pay without it.
Is PCB my final tax?
PCB is an advance. If your reliefs are higher than the automatic ones, you get money back when you file; if you had other income, you may owe more.
Can I contribute more than 11% to EPF?
Yes, you can elect a higher employee rate with your employer. Tax relief for EPF is capped at RM4,000 a year.
Sources
KWSP, PERKESO and LHDN
- KWSP, Employer mandatory contribution and contribution for non-Malaysian citizen employees.
- PERKESO, Rate of contribution; Employed worker (EIS 0.2% and 0.2%).
- LHDN, Tax rate; Tax relief; Explanatory notes BE 2025 (RM400 rebate); Non-resident.