How is PCB calculated?
PCB is monthly income-tax withholding. For ordinary resident payroll, HASiL’s computerized method projects annual taxable remuneration, recognises eligible reliefs, and accounts for tax already withheld and zakat when calculating the amount for the remaining months.
What payroll takes into account
The calculation uses accumulated remuneration and qualifying EPF, the current salary, estimated subsequent salary, recognised claims and the employee’s tax category. Earlier rounded PCB feeds into later months. It is not a universal calculation of annual tax divided by twelve.
A bonus is handled as additional remuneration. Applying the normal monthly formula to salary plus bonus as though that amount recurs every month can misstate withholding.
PCB and final annual tax
PCB is withholding during the year. The final annual tax position depends on the applicable income, reliefs, rebates and assessment. A monthly estimate alone does not establish the final amount payable or refundable.
From gross salary to take-home pay
The employee statement subtracts employee EPF, SOCSO, EIS, applicable LINDUNG, PCB and payroll zakat from the reported salary and bonus. Employer contributions are separate and do not reduce employee net salary.
The history assumed here
This calculator simulates a fixed salary with one employer from January. It assumes unchanged contribution elections, no earlier bonuses and no earlier TP1 claims. Its period choices use documented representative months. Check those assumptions before comparing an estimate with an actual payroll.