The four items at a glance
These items often sit together under deductions, but they do different jobs. Use this table before checking the amounts.
| Item | What it is for | Who pays | Effect on net pay |
|---|---|---|---|
| EPF / KWSP | Retirement savings | Employee and employer | Only the employee share reduces net pay |
| SOCSO / PERKESO | Social security protection | Usually employee and employer | Only the employee share reduces net pay |
| EIS / SIP | Support after a qualifying job loss | Employee and employer | Only the employee share reduces net pay |
| PCB / MTD | Monthly income-tax deduction | Deducted from the employee | Yes, when PCB applies |
The easiest way to read the deductions
- 1. Start with employee deductions. These are the amounts that reduce the money paid to you.
- 2. Keep employer contributions separate. They may appear on the payslip, but they are paid on top of your salary.
- 3. Compare net pay with the bank credit. If those numbers do not match, ask payroll what adjustment was made.
A small example
A payslip shows employee EPF under deductions and employer EPF in a separate contribution section. Only the employee amount is subtracted when net pay is calculated.
The same reading rule applies when employer SOCSO and EIS are displayed. Do not add employer contributions to your personal deductions.
To check a specific figure against the official bands, see the SOCSO and EIS contribution table for 2026, which lists the employee and employer share for each salary band.
Why the amount can change
A deduction can move when salary, overtime, bonus, allowances, unpaid leave or employee category changes. PCB can also move when tax details or year-to-date payroll figures change.
If PCB is the confusing line, use the English PCB Calculator. To see all four items together, create a sample in the Payslip Generator.