Kalkulator Payroll Malaysia

Malaysia Payroll Tools

Kalkulator gaji bersih, PCB, EPF, SOCSO dan EIS untuk pekerja, HR dan payroll Malaysia.Take-home pay, PCB, EPF, SOCSO and EIS calculators for Malaysia payroll.

Kalkulator MalaysiaMalaysia Calculators

Kadar Cukai Pendapatan Malaysia 2026 (YA 2025)Malaysia Income Tax Rates 2026 (YA 2025)

Pendapatan Bercukai / Chargeable IncomeKadar / Rate
RM0 - RM5,0000%
RM5,001 - RM20,0001%
RM20,001 - RM35,0003%
RM35,001 - RM50,0008%
RM50,001 - RM70,00013%
RM70,001 - RM100,00021%
RM100,001 - RM400,00024%
RM400,001 - RM600,00024.5%
RM600,001 - RM2,000,00025%
Melebihi / Above RM2,000,00030%

Kadar Caruman Wajib 2026Mandatory Contribution Rates 2026

Caruman / ContributionPekerja / EmployeeMajikan / Employer
EPF (<60, gaji ≤RM5k)11%13%
EPF (<60, gaji >RM5k)11%12%
EPF (≥60)5.5%6.5%
EPF (Asing / Foreign)2%2%
SOCSO~0.5% maks RM29.75~1.75%
EIS0.2% maks RM11.900.2%

FAQ

Apakah EPF dan mengapa ia dipotong dari gaji?What is EPF and why is it deducted?

EPF atau KWSP ialah skim simpanan persaraan wajib. Pekerja menyumbang 11% dan majikan 12%-13% daripada gaji bulanan.EPF is Malaysia's mandatory retirement savings scheme. Employees contribute 11% and employers contribute 12%-13% of salary.

Apakah perbezaan antara PCB dan cukai pendapatan?What is the difference between PCB and income tax?

PCB ialah potongan cukai bulanan oleh majikan. Cukai sebenar diselaraskan melalui e-Filing tahunan LHDN.PCB is monthly tax withheld by the employer. Final tax is reconciled through annual LHDN e-Filing.

Siapa yang perlu membayar cukai pendapatan di Malaysia?Who needs to pay income tax in Malaysia?

Individu dengan pendapatan tahunan melebihi RM34,000 selepas EPF perlu mendaftar cukai, walaupun cukai sebenar mungkin sifar selepas pelepasan.Individuals earning above RM34,000 annually after EPF should register for tax, though payable tax may be zero after reliefs.

Adakah SOCSO dan EIS wajib untuk pekerja asing?Are SOCSO and EIS mandatory for foreign workers?

SOCSO terpakai kepada pekerja asing untuk skim tertentu. EIS tidak terpakai kepada pekerja asing. EPF asing wajib 2% mulai Oktober 2025.SOCSO applies to foreign workers under specific schemes. EIS does not apply to foreign workers. Foreign EPF is mandatory at 2% from October 2025.

Berapakah rebat cukai RM400?What is the RM400 tax rebate?

Rebat RM400 diberi kepada pembayar cukai dengan pendapatan bercukai RM35,000 atau kurang.The RM400 rebate applies to taxpayers with chargeable income of RM35,000 or less.