{"id":1129,"date":"2025-06-25T09:39:08","date_gmt":"2025-06-25T09:39:08","guid":{"rendered":"https:\/\/www.info-tech.com.my\/blog\/?p=1129"},"modified":"2026-05-18T06:35:04","modified_gmt":"2026-05-18T06:35:04","slug":"payroll-calculation-formula-in-malaysia-epf-socso-pcb","status":"publish","type":"post","link":"https:\/\/www.info-tech.com.my\/blog\/payroll-calculation-formula-in-malaysia-epf-socso-pcb\/","title":{"rendered":"Payroll Calculation Formula In Malaysia (EPF, SOCSO, PCB)"},"content":{"rendered":"\r\n<p><strong>&#8220;Why is my salary lower this month?&#8221;\u00a0<\/strong><\/p>\r\n<p><span data-contrast=\"auto\">Have you ever asked yourself this question? Or\u00a0maybe you&#8217;re\u00a0an employer worried about whether your team is calculating\u00a0payroll?\u00a0Don&#8217;t\u00a0worry,\u00a0you&#8217;re\u00a0not alone. In Malaysia, payroll is one of the most crucial yet complicated tasks for HR and finance departments.\u00a0It&#8217;s\u00a0not as simple as subtracting tax from gross salary. Every\u00a0paycheck\u00a0has its shape from a mix of required deductions: EPF, SOCSO, and PCB (MTD).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">Getting these\u00a0numbers\u00a0correct is\u00a0a must. One error could\u00a0frustrate\u00a0employees,\u00a0trigger\u00a0audits, or even bring fines from government agencies. With the\u00a0<\/span><b><span data-contrast=\"auto\">2026 payroll updates<\/span><\/b><span data-contrast=\"auto\">\u00a0now in place, like new EPF rules for\u00a0employees\u00a0from other countries and higher SOCSO limits, companies need to\u00a0have\u00a0more\u00a0attention.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">This guide explains the exact\u00a0<\/span><b><span data-contrast=\"auto\">payroll\u00a0calculation\u00a0in Malaysia<\/span><\/b><span data-contrast=\"auto\"> for 2026, with clear details real examples, and official sources\u2014so employers and staff can grasp how net pay is figured out.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h2><strong>What Goes\u00a0Into\u00a0Payroll\u00a0Calcuation\u00a0in Malaysia?\u00a0<\/strong><\/h2>\r\n<p><span data-contrast=\"auto\">In Malaysia, payroll goes beyond subtracting deductions from a basic salary. It has an impact on statutory contributions that both employers and employees must make:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">EPF (Employees Provident Fund)<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 savings for retirement<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">SOCSO (Social Security Organisation<\/span><\/b><span data-contrast=\"auto\">) \u2013 protection for\u00a0employees\u00a0in case of injuries, disabilities, or death on the job<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">EIS (Employment Insurance System)<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 insurance for unemployment (part of SOCSO)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">PCB (Potongan\u00a0Cukai\u00a0Bulanan)<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 tax deducted\u00a0monthly\u00a0and handled by LHDN<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><strong>(Some companies might contribute to HRD Corp, but this relates to training, not to payroll.)\u00a0<\/strong><\/p>\r\n<p><span data-contrast=\"auto\">Each of these contributions follows its own unique formula.\u00a0Let&#8217;s\u00a0break them down one by one.<\/span><\/p>\r\n<h3><strong>1. EPF Formula in Payroll Calculation (2026)<\/strong><\/h3>\r\n<p><span data-contrast=\"auto\">The Employees Provident Fund (EPF) applies to all Malaysian citizens and permanent residents who work in the private sector. Employers and employees each pay a part of the employee&#8217;s wages.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h4><b><span data-contrast=\"auto\">EPF Contribution Rates (2026)<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\r\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\r\n<tbody>\r\n<tr>\r\n<td data-celllook=\"272\">\r\n<p><b><span data-contrast=\"auto\">Employee Age Group<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4368\">\r\n<p><b><span data-contrast=\"auto\">Employee Contribution<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4352\">\r\n<p><b><span data-contrast=\"auto\">Employer Contribution<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">Below 60<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4369\">\r\n<p><span data-contrast=\"auto\">11%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">12% (13% if salary &lt; RM5,000)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">60 and above<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4369\">\r\n<p><span data-contrast=\"auto\">5.5%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">6%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"17\">\r\n<p>Foreign Employees (Mandatory &amp; Fully Enforced in 2026)<\/p>\r\n<\/td>\r\n<td data-celllook=\"4113\">\r\n<p><span data-contrast=\"auto\">2%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4097\">\r\n<p>&nbsp;<\/p>\r\n<p><span data-contrast=\"auto\">2%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>As of 2026, EPF contributions for foreign workers are no longer optional. Employers must comply with the 2% employee and 2% employer contribution requirement.<\/p>\r\n<p><b><span data-contrast=\"auto\">Formula<\/span><\/b><span data-contrast=\"auto\">:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">EPF = Wages \u00d7 Contribution %<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">In this case, &#8220;wages&#8221; include basic pay, overtime, allowances, commissions, and incentives.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Example<\/span><\/b><span data-contrast=\"auto\">\u00a0(Employee under 60, RM6,000 salary):<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Employee<\/span><\/b><span data-contrast=\"auto\">\u00a0EPF: 11% of RM6,000 = RM660<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Employer<\/span><\/b><span data-contrast=\"auto\">\u00a0EPF: 12% of RM6,000 = RM720<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><b><span data-contrast=\"auto\">Total<\/span><\/b><span data-contrast=\"auto\">\u00a0EPF Contribution = RM1,380<\/span><\/p>\r\n<h3><strong>2. SOCSO + EIS Formula in Payroll (2026)<\/strong><\/h3>\r\n<p><b><span data-contrast=\"auto\">SOCSO (PERKESO<\/span><\/b><span data-contrast=\"auto\">) offers protection to employees in situations involving accidents, disability, or death. SOCSO contributions are capped at RM6,000 monthly wages (effective since late 2024 and applicable in 2026).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">EIS (Employment Insurance System) supports employees who become jobless by giving financial\u00a0assistance\u00a0and training. This system applies to employees under 60 years old.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h4><b><span data-contrast=\"auto\">SOCSO &amp; EIS Contribution Rates (2026)<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\r\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\r\n<tbody>\r\n<tr>\r\n<td data-celllook=\"272\">\r\n<p><b><span data-contrast=\"auto\">Category<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4368\">\r\n<p><b><span data-contrast=\"auto\">Employer Rate<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4352\">\r\n<p><b><span data-contrast=\"auto\">Employee Rate<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">SOCSO (&lt; 60)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4369\">\r\n<p><span data-contrast=\"auto\">1.75%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">0.5%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">SOCSO (\u2265 60)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4369\">\r\n<p><span data-contrast=\"auto\">1.25%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">Exempt<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"17\">\r\n<p><span data-contrast=\"auto\">EIS (&lt; 60)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4113\">\r\n<p><span data-contrast=\"auto\">0.2%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4097\">\r\n<p><span data-contrast=\"auto\">0.2%<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>SOCSO contributions follow PERKESO\u2019s fixed contribution table, meaning actual amounts are not calculated purely by percentage.<\/p>\r\n<p><b><span data-contrast=\"auto\">Example (RM6,000 salary employee under 60):<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">SOCSO Employer: RM105.15<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">SOCSO Employee: RM30.30<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">EIS Employer: RM12.00<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">EIS Employee: RM12.00<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">Employee Deduction = RM42.30<\/span><\/p>\r\n<h3><strong>3. PCB (PotonganCukaiBulanan) Formula\u00a0<\/strong><\/h3>\r\n<p><span data-contrast=\"auto\">LHDN oversees\u00a0<\/span><b><span data-contrast=\"auto\">PCB, or Monthly Tax Deduction<\/span><\/b><span data-contrast=\"auto\">. Unlike EPF or SOCSO, PCB\u00a0doesn&#8217;t\u00a0have a set percentage. It relies on several factors:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Gross chargeable income<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Marital status<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Number of children<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">EPF contributions<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Zakat payments<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tax rebates and reliefs<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><b><span data-contrast=\"auto\">PCB Formula (Simplified):<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Figure out total monthly income.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Subtract\u00a0allowed reliefs and deductions (EPF, spouse relief, etc.).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Check the official PCB Table 2026 or use LHDN&#8217;s online calculator to determine the monthly deduction.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><b><span data-contrast=\"auto\">Example (One\u00a0employee, RM6,000\/month):<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"12\" data-list-defn-props=\"{&quot;335551671&quot;:2,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pay: RM6,000<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"12\" data-list-defn-props=\"{&quot;335551671&quot;:2,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">EPF: RM660<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><span data-contrast=\"auto\">No partner\/kids, no extra deductions<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"12\" data-list-defn-props=\"{&quot;335551671&quot;:2,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Rough PCB: RM310\/month<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><strong>2026 Update:<\/strong><br \/>LHDN is increasing digital tax enforcement through e-PCB systems and integration with e-invoicing. Employers must ensure payroll systems are aligned with the latest tax tables and reporting requirements.<\/p>\r\n<h2><strong>What is a Sample of Pay Calculation? (2026)\u00a0<\/strong><\/h2>\r\n<p><strong>Let&#8217;s combine everything for a employee earning RM6,000:\u00a0<\/strong><\/p>\r\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1184\">\r\n<tbody>\r\n<tr>\r\n<td data-celllook=\"272\">\r\n<p><b><span data-contrast=\"auto\">Item<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4352\">\r\n<p><b><span data-contrast=\"auto\">Amount (RM)<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">Total Pay<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">6,000<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">EPF (employee)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">-660<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">SOCSO<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">-30.30<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">EIS<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">-12.00<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"273\">\r\n<p><span data-contrast=\"auto\">PCB<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4353\">\r\n<p><span data-contrast=\"auto\">-310<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td data-celllook=\"17\">\r\n<p><span data-contrast=\"auto\">Take-home Pay<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<td data-celllook=\"4097\">\r\n<p><span data-contrast=\"auto\">4,987.70<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span data-contrast=\"auto\">So, while the employee&#8217;s official salary is RM6,000, the actual take-home pay is RM4,987.70 after statutory deductions.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h2><strong>Why Accurate Payroll Calculation is Important?\u00a0<\/strong><\/h2>\r\n<p><strong>Payroll errors go beyond mere numbers on paper. They have an impact on:\u00a0<\/strong><\/p>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Employee trust<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 People dislike unexplained changes in their pay.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Legal compliance<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 Not paying EPF, SOCSO, or PCB can lead to fines up to RM10,000 for each\u00a0employee.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Business reputation<\/span><\/b><span data-contrast=\"auto\">\u00a0\u2013 Companies that mismanage payroll risk losing skilled\u00a0employees\u00a0and credibility.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p>With Malaysia moving toward full digital compliance (e-invoicing + payroll + tax integration), payroll errors are easier to detect than ever.<\/p>\r\n<h2><strong>How Info-Tech Payroll Software Addresses These Issues?\u00a0<\/strong><\/h2>\r\n<p><span data-contrast=\"auto\">At Info-Tech Malaysia, we&#8217;ve assisted numerous companies to streamline their payroll processes. Our cloud-based HRMS &amp; Payroll Software has the capability to:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Compute EPF, SOCSO, and PCB deductions with precision.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Revise contribution rates right away when legislation shifts.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Create payslips, reports, and audit trails without hassle.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Stay in line with LHDN, KWSP, and PERKESO rules.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\r\n<\/ul>\r\n<p><span data-contrast=\"auto\">Employers can turn their attention to expanding their business while our software\u00a0maintains\u00a0full payroll compliance\u00a0eliminating\u00a0the need to fret over calculations.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h2><strong>Conclusion\u00a0<\/strong><\/h2>\r\n<p><span data-contrast=\"auto\">Payroll in Malaysia isn&#8217;t easy. EPF, SOCSO, EIS, and PCB affect every paycheck, so you need to be exact to follow the rules. The 2026 changes\u2014new EPF payments for employees from other countries and SOCSO&#8217;s higher limit\u2014make it even more crucial to get payroll right.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">But\u00a0here&#8217;s\u00a0the good part: You\u00a0don&#8217;t\u00a0need to work it out by hand.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<p><span data-contrast=\"auto\">Info-Tech&#8217;s\u00a0<\/span><strong><a href=\"https:\/\/www.info-tech.com.my\/hrms-software\">HRMS <\/a><\/strong>&amp; <a href=\"https:\/\/www.info-tech.com.my\/payroll-software\"><span data-contrast=\"none\"><strong>Payroll Software<\/strong><\/span><\/a><span data-contrast=\"auto\">\u00a0ensures every\u00a0paycheck\u00a0is correct, follows the rules, and arrives when it should. Whether you look after 5\u00a0employees\u00a0or 500, payroll can be easy.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\r\n<h2><strong>Frequently Asked Questions:<\/strong><\/h2>\r\n<p><\/p>\r\n<div class=\"container\">\r\n<div class=\"mi-faq\">\r\n<div id=\"accordionExample\" class=\"accordion\">\r\n<div class=\"card\">\r\n<div id=\"headingOne\" class=\"card-head\">\r\n<div class=\"acc-arrow\" data-toggle=\"collapse\" data-target=\"#collapseOne\" aria-expanded=\"true\" aria-controls=\"collapseOne\">\r\n<h4 class=\"Positionheader\"><span class=\"TextRun SCXW254691132 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW254691132 BCX8\">How is EPF calculated in Malaysia for 2026?<\/span><\/span><\/h4>\r\n<\/div>\r\n<\/div>\r\n<div id=\"collapseOne\" class=\"collapse show\" aria-labelledby=\"headingOne\" data-parent=\"#accordionExample\">\r\n<div class=\"card-body\">\r\n<p><span class=\"TextRun SCXW173520718 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW173520718 BCX8\">EPF has its calculation based on a percentage of wages.\u00a0<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">employees<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">under 60 pay 11%, while companies pay 12% (13% if pay &lt; RM5,000). For\u00a0<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">employees<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SCXW173520718 BCX8\">from other countries, a new 2% + 2% rule comes into play from Q4 2026.<\/span><\/span><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"card\">\r\n<div id=\"headingtwo\" class=\"card-head\">\r\n<div class=\"collapsed acc-arrow\" data-toggle=\"collapse\" data-target=\"#collapsetwo\" aria-expanded=\"false\" aria-controls=\"collapsetwo\">\r\n<h4 class=\"Positionheader\"><span class=\"TextRun SCXW252657500 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW252657500 BCX8\"> What is the SOCSO contribution rate in 2026?<\/span><\/span><\/h4>\r\n<\/div>\r\n<\/div>\r\n<div id=\"collapsetwo\" class=\"collapse\" aria-labelledby=\"headingtwo\" data-parent=\"#accordionExample\">\r\n<div class=\"card-body\">\r\n<p><span class=\"TextRun SCXW165279517 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW165279517 BCX8\">E<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">mployees<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">under 60 pay 0.5%, while companies pay 1.75%. For those 60 and above,\u00a0<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">employees<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\">don&#8217;t<\/span><span class=\"NormalTextRun SCXW165279517 BCX8\"> have to pay but companies pay 1.25%.<\/span><\/span><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"card\">\r\n<div id=\"headingthree\" class=\"card-head\">\r\n<div class=\"collapsed acc-arrow\" data-toggle=\"collapse\" data-target=\"#collapsethree\" aria-expanded=\"false\" aria-controls=\"collapsethree\">\r\n<h4 class=\"Positionheader\"><span class=\"NormalTextRun SCXW91632114 BCX8\">How is PCB (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW91632114 BCX8\">Potongan<\/span><span class=\"NormalTextRun SCXW91632114 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW91632114 BCX8\">Cukai<\/span><span class=\"NormalTextRun SCXW91632114 BCX8\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW91632114 BCX8\">Bulanan<\/span><span class=\"NormalTextRun SCXW91632114 BCX8\">) calculated?\u00a0<\/span><\/h4>\r\n<\/div>\r\n<\/div>\r\n<div id=\"collapsethree\" class=\"collapse\" aria-labelledby=\"headingthree\" data-parent=\"#accordionExample\">\r\n<div class=\"card-body\">\r\n<p><span class=\"TextRun SCXW159674220 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW159674220 BCX8\">Your income marital status, dependents, EPF contributions, and reliefs all play a role in\u00a0<\/span><span class=\"NormalTextRun SCXW159674220 BCX8\">determining<\/span><span class=\"NormalTextRun SCXW159674220 BCX8\"> PCB. For 2026 rates, employers must use LHDN&#8217;s PCB table or online calculator.<\/span><\/span><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"card\">\r\n<div id=\"headingfour\" class=\"card-head\">\r\n<div class=\"collapsed acc-arrow\" data-toggle=\"collapse\" data-target=\"#collapsefour\" aria-expanded=\"false\" aria-controls=\"collapsefour\">\r\n<h4 class=\"Positionheader\"><span class=\"TextRun SCXW235952353 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW235952353 BCX8\">What is included in &#8220;wages&#8221; for EPF?<\/span><\/span><\/h4>\r\n<\/div>\r\n<\/div>\r\n<div id=\"collapsefour\" class=\"collapse\" aria-labelledby=\"headingfour\" data-parent=\"#accordionExample\">\r\n<div class=\"card-body\">\r\n<p><span class=\"TextRun SCXW258651314 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW258651314 BCX8\">&#8220;Wages&#8221; for EPF purposes cover basic pay, overtime, allowances, commissions, and incentives. However non-wage items like travel reimbursements\u00a0<\/span><span class=\"NormalTextRun SCXW258651314 BCX8\">don&#8217;t<\/span><span class=\"NormalTextRun SCXW258651314 BCX8\"> count.<\/span><\/span><\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div class=\"card\">\r\n<div id=\"headingfour\" class=\"card-head\">\r\n<div class=\"collapsed acc-arrow\" data-toggle=\"collapse\" data-target=\"#collapsefour\" aria-expanded=\"false\" aria-controls=\"collapsefour\">\r\n<h4 class=\"Positionheader\"><span class=\"TextRun SCXW17898391 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW17898391 BCX8\">Why should companies use payroll software in Malaysia?\u00a0<\/span><\/span><\/h4>\r\n<\/div>\r\n<\/div>\r\n<div id=\"collapsefour\" class=\"collapse\" aria-labelledby=\"headingfour\" data-parent=\"#accordionExample\">\r\n<div class=\"card-body\">\r\n<p><span class=\"TextRun SCXW93424285 BCX8\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW93424285 BCX8\">Payroll software helps companies avoid mistakes, follow the rules, stay\u00a0<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW93424285 BCX8\">up-to-date<\/span><span class=\"NormalTextRun SCXW93424285 BCX8\">\u00a0with new regulations, and save time. This is helpful for SMEs that\u00a0<\/span><span class=\"NormalTextRun AdvancedProofingIssueV2Themed SCXW93424285 BCX8\">have to<\/span><span class=\"NormalTextRun SCXW93424285 BCX8\"> manage multiple employees.<\/span><\/span><\/p>\r\n<p>&nbsp;<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<!-- \/wp:post-content -->\r\n<p><script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"How is EPF calculated in Malaysia for 2026?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"EPF has its calculation based on a percentage of wages. employees under 60 pay 11%, while companies pay 12% (13% if pay &lt; RM5,000). For employees from other countries, a new 2% + 2% rule comes into play from Q4 2026.&quot;\r\n    }\r\n  },{\r\n    &quot;@type&quot;: &quot;Question&quot;,\r\n    &quot;name&quot;: &quot;What is the SOCSO contribution rate in 2026?&quot;,\r\n    &quot;acceptedAnswer&quot;: {\r\n      &quot;@type&quot;: &quot;Answer&quot;,\r\n      &quot;text&quot;: &quot;Employees under 60 pay 0.5%, while companies pay 1.75%. For those 60 and above, employees don\u2019t have to pay but companies pay 1.25%.&quot;\r\n    }\r\n  },{\r\n    &quot;@type&quot;: &quot;Question&quot;,\r\n    &quot;name&quot;: &quot;How is PCB (Potongan Cukai Bulanan) calculated?&quot;,\r\n    &quot;acceptedAnswer&quot;: {\r\n      &quot;@type&quot;: &quot;Answer&quot;,\r\n      &quot;text&quot;: &quot;Your income marital status, dependents, EPF contributions, and reliefs all play a role in determining PCB. 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