Kalkulator Gaji Malaysia
Masukkan gaji kasar dan lihat anggaran gaji bersih selepas potongan wajib.
Masukkan Gaji Anda
Sebelum sebarang potongan (EPF, SOCSO, cukai)
Andaian
• Individu pemastautin, status bujang
• Pelepasan peribadi standard RM9,000 sahaja
• EPF 11% (pekerja) / 12–13% (majikan)
• SOCSO had gaji RM5,000
• EIS had gaji RM4,000
Masukkan gaji kasar anda dan tekan Kira Gaji Bersih.
Cara Potongan Gaji Malaysia Berfungsi
Every Malaysian employee's monthly pay packet is subject to three mandatory statutory deductions before you receive your take-home pay: EPF, SOCSO, and EIS. A fourth deduction — PCB (monthly income tax) — applies once your annual income exceeds the personal relief threshold.
EPF — Employees Provident Fund
The largest deduction. Employees contribute 11% and employers contribute 12–13%. These savings accumulate in your EPF account for retirement withdrawal at age 55 or 60.
SOCSO — Social Security
Provides coverage for work accidents and permanent disability. Employee rate is 0.5% of insured wages, capped at a monthly wage ceiling of RM5,000.
EIS — Employment Insurance
Provides job-loss benefits and reskilling support. Both employee and employer each pay 0.2%, capped at RM4,000 monthly wages.
PCB — Monthly Tax Deduction
Potongan Cukai Berjadual is the monthly instalment of your annual income tax, deducted at source by your employer and remitted to LHDN.
Kadar Caruman Berkanun (2024)
Kadar semasa untuk pekerja sektor swasta di Malaysia.
| Caruman | Pekerja | Majikan |
|---|---|---|
| EPF | 11% | 12–13% |
| SOCSO | 0.5% | 1.75% |
| EIS | 0.2% | 0.2% |
| PCB / Tax | Progresif | — |
Soalan Lazim
Penafian: Kalkulator dan artikel ini disediakan untuk tujuan pendidikan dan maklumat umum sahaja. Keputusan adalah anggaran dan tidak harus dianggap sebagai nasihat kewangan, cukai, undang-undang, atau pelaburan. Sila rujuk pihak berkuasa berkaitan, institusi kewangan, atau profesional bertauliah sebelum membuat keputusan kewangan.
Understanding Malaysian Salary Deductions
Every Malaysian employee has four mandatory statutory deductions taken from their gross monthly salary before receiving take-home pay. Understanding each deduction — how it is calculated and where the money goes — helps you plan your finances accurately and verify your payslip.
The four deductions are: EPF (Employees Provident Fund / KWSP) for retirement savings, SOCSO (Social Security Organisation / PERKESO) for workplace injury and disability insurance, EIS (Employment Insurance System) for retrenchment benefits, and PCB (Potongan Cukai Berjadual / MTD) which is the monthly income tax withholding remitted to LHDN on your behalf.
Malaysian Salary Deduction Rates 2024
| Deduction | Employee Rate | Employer Rate | Salary Cap | Purpose |
|---|---|---|---|---|
| EPF / KWSP | 11% | 12–13% | No cap | Retirement savings |
| SOCSO / PERKESO | 0.5% | 1.75% | RM4,000/mth | Work injury & disability |
| EIS / SIP | 0.2% | 0.2% | RM4,000/mth | Retrenchment benefits |
| PCB / MTD | Varies 0–30% | — | — | Income tax prepayment |
Employer EPF rate: 13% for gross salary ≤ RM5,000; 12% for above RM5,000.
Example: RM5,000 Gross Monthly Salary Breakdown
Single Resident Employee, RM5,000 Gross
PCB assumes single, resident employee with standard personal relief only. Actual PCB varies with TP1 declarations.
Estimated Take-Home Pay at Different Salary Levels
| Gross Salary | EPF (11%) | SOCSO + EIS | Est. PCB | Est. Take-Home |
|---|---|---|---|---|
| RM 2,000 | RM 220 | RM 14.30 | RM 0 | ≈ RM 1,766 |
| RM 3,000 | RM 330 | RM 19.30 | RM 0 | ≈ RM 2,651 |
| RM 4,000 | RM 440 | RM 27.90 | RM 10 | ≈ RM 3,522 |
| RM 5,000 | RM 550 | RM 27.65 | RM 50 | ≈ RM 4,372 |
| RM 7,000 | RM 770 | RM 27.65 | RM 230 | ≈ RM 5,972 |
| RM 10,000 | RM 1,100 | RM 27.65 | RM 600 | ≈ RM 8,272 |
Estimates for single, resident employee. Use the calculator above for precise personalised figures.
How to Increase Your Take-Home Pay Legally
While EPF and SOCSO are mandatory and fixed, there are legitimate ways to reduce your PCB deduction and keep more of your salary each month:
- ▸Submit Form TP1 to your employer — declare eligible reliefs such as life insurance premiums, medical expenses, education fees, spouse relief (RM4,000), and child relief (RM2,000 per child) to reduce monthly PCB immediately.
- ▸Claim Zakat via TP1 — Zakat paid to an official Majlis Agama is a ringgit-for-ringgit tax rebate, not just a relief. RM1 of Zakat reduces your tax bill by RM1 — the most powerful tax reducer available to Muslim taxpayers.
- ▸Voluntary EPF top-ups — Additional EPF contributions beyond the statutory 11% are tax-deductible up to RM4,000 per year, reducing your chargeable income and subsequent PCB.
- ▸File your LHDN return early — Submit Form BE by 30 April to claim all eligible reliefs and receive any PCB overpayment as a tax refund promptly.