Information you need first
- Gross salary and any fixed allowances for the month.
- Any bonus, overtime or commission (additional remuneration).
- Employee EPF contribution for the month.
- Zakat paid through salary, if any.
- Family status and eligible children.
- Approved TP1 reliefs and rebates.
- Year-to-date taxable income, EPF, PCB and zakat — including a previous employer via TP3.
Normal versus additional remuneration
Normal remuneration is your regular, recurring pay. Additional remuneration is irregular taxable pay such as a bonus, overtime or commission. HASiL assesses additional remuneration with its own step so that a one-off payment does not distort the monthly figure, which is why a bonus month can carry noticeably higher PCB.
The calculation flow, step by step
- Take taxable remuneration for the month and subtract EPF.
- Annualise the remaining income across the year.
- Apply the self relief, family reliefs and approved TP1 deductions.
- Apply the 2026 progressive tax bands to the chargeable income.
- Deduct rebates, then subtract tax already covered year-to-date.
- Spread the remaining tax across the remaining months to get this month’s PCB.
- Apply any monthly zakat rebate to reach the PCB payable.
This is a simplified view of a precise formula. The point is that no single arithmetic shortcut reproduces it — each input changes the annualised base and the band that applies.
A 2026 worked example
A resident earns RM5,000 in January, contributes RM550 to EPF (11%), pays no zakat, and is single with no children. After EPF, the taxable base is annualised, the RM9,000 self relief is applied, the 2026 bands are used, and the estimated annual tax is spread across 12 months to produce this month’s PCB. Enter these values in the PCB Calculator to see the estimate and the full breakdown, including the chargeable income and category used.
Why the same salary can give different PCB
Two people earning RM5,000 can have different PCB because family status, children, EPF amount, zakat, approved TP1 reliefs and year-to-date history all feed the formula. That is expected, not an error.
When to check employer or HASiL records
Use the calculator for planning and early checks. For the official figure — especially with benefits-in-kind, special regimes or complex reliefs — confirm with your employer payroll (e-CP39/e-PCB) or HASiL’s official method.