PCB calculator
How much PCB to deduct this month?
Potongan Cukai Bulanan is the income tax you withhold from each employee's salary and pay to LHDN. Enter one employee's details. The figure comes from emsy, which follows LHDN's current schedule and is updated each Budget.
This month's deductions
Fill in the details and press Calculate PCB.
New to PCB? Read the PCB guide
The basics
What every employer needs to know
A general guide, not tax advice.
Who needs PCB deducted?PCB applies to almost every employee earning above the tax-free threshold, and is deducted each month, not paid as a lump sum at year end.
Is it a flat percentage?The amount depends on monthly income, marital status, children and the reliefs the employee declares on Form TP1 or TP3. It is not a flat percentage.
When do I pay it?Pay PCB to LHDN by the 15th of the following month, and file Form E with CP8D each year.
What if I get it wrong?Getting it wrong is the employer's liability. Under-deduction can mean the company owes the shortfall plus penalties.
Rather not do payroll at all?
On managed payroll we run it, file with LHDN and prepare the bank payment files; you approve and pay your staff from your own account.
The PCB guide. Who pays, how it is worked out and when it is due.
Read the guideEPF, SOCSO and EIS too. See the contributions for employee and employer, from the same salary.
Contribution calculator