Quick answer
Net salary = gross salary − employee EPF − employee SOCSO − employee EIS − PCB − other employee deductions.
Employer contributions are not part of that subtraction. They are paid by the employer on top of gross salary.
Step 1: start with gross salary
Gross salary is the income before employee deductions. For a simple monthly check, begin with the regular salary and taxable fixed pay shown on the payslip. A bonus, commission or overtime can require additional payroll treatment, so do not assume every extra payment behaves exactly like normal monthly salary.
Step 2: subtract employee statutory deductions
| Payslip item | What it does | Reduces take-home pay? |
|---|---|---|
| Employee EPF | Retirement contribution under the applicable EPF profile. | Yes |
| Employee SOCSO | Social security contribution under the applicable category. | Yes |
| Employee EIS | Employment insurance contribution where eligible. | Yes |
| PCB / MTD | Monthly income-tax deduction paid to HASiL. | Yes |
| Employer contributions | Amounts funded by the employer on top of salary. | No |
Step 3: include PCB and YTD context
PCB is not simply one flat percentage of salary. It can change with tax residency, family status, eligible children, monthly zakat, approved TP1 reliefs and year-to-date payroll information. For a later month, include YTD figures when available; otherwise the estimate can understate PCB.
For the tax calculation in detail, read the English guide to calculating PCB.
Worked example: RM5,000 gross salary
Using the DuitMap engine for a 30-year-old Malaysian tax resident who is single, with January payroll, no children, no zakat and no other deductions, the estimate is:
This is one worked scenario, not a universal RM5,000 outcome. Change the inputs in the calculator to match your own payslip context.
Calculate your own take-home pay
Enter gross salary, age and family status, then adjust payroll month, zakat and YTD data when they apply.
Open the Net Salary Calculator