How PCB fits into a Malaysian payslip
PCB sits alongside your other statutory payroll items but does a different job. EPF (KWSP) is retirement savings, SOCSO (PERKESO) is social security for injury and invalidity, and EIS covers loss of employment. PCB is the only one that is income tax. All of them reduce the amount that lands in your bank account, so a higher PCB in a given month means lower take-home pay that month, even if your gross salary did not change.
To see PCB together with EPF, SOCSO and EIS in one take-home figure, a net salary calculator is the better view. To focus purely on the tax deduction, use the PCB Calculator.
Information that can change PCB
Your PCB for a month depends on a mix of inputs:
- Basic salary and fixed allowances (normal remuneration).
- Bonus, overtime and commission (additional remuneration).
- Employee EPF contribution for the month.
- Zakat paid through salary.
- Family status and number of eligible children.
- TP1 reliefs your employer has approved.
- Prior-employment and year-to-date (YTD) data via TP3.
PCB throughout the tax year
Each month your employer calculates PCB, deducts it and remits it to HASiL by the 15th of the following month, keeping payroll records of what was deducted. At the end of the year you complete e-Filing, where your final annual tax position is confirmed. If your PCB across the year was higher than your final tax, you may receive a refund; if it was lower, a balance may be payable.
Common PCB situations
- New job: prior-employment (TP3) data helps your new employer calculate PCB correctly.
- Salary increase: higher taxable pay usually means higher PCB.
- Bonus month: the bonus is additional remuneration and can spike PCB — see the bonus guide.
- Missing YTD data: without prior figures the estimate assumes none, which can distort a mid-year month.
- Submitted TP1 reliefs: approved reliefs lower taxable income and can reduce PCB.