Whether you're an employee checking your take-home pay or an employer processing payroll, knowing how to calculate gaji bersih (net salary) is essential.

In Malaysia, your net salary is calculated after deducting statutory contributions such as EPF (KWSP), SOCSO (PERKESO), EIS (SIP), PCB (Potongan Cukai Bulanan) where applicable, and any other authorised deductions.

What Is Gaji Bersih?

Gaji bersih (net salary) is the amount credited to your bank account after all mandatory and authorised deductions have been made from your monthly salary.

Common deductions include:

  1. EPF (KWSP)
  2. SOCSO (PERKESO)
  3. EIS (SIP)
  4. PCB (Monthly Tax Deduction), where applicable
  5. Zakat
  6. Salary advances
  7. Staff loans
  8. Parking or meal charges

Mandatory Salary Deductions in Malaysia

The following statutory deductions may affect your take-home salary.


Deduction

Purpose

Employee Contribution

EPF (KWSP)

Retirement savings

Generally 11% of monthly salary

SOCSO (PERKESO)

Social security and employment injury protection

Based on the latest contribution table

EIS (SIP)

Employment Insurance Scheme

0.2% of monthly wages

PCB (Potongan Cukai Bulanan)

Monthly income tax deduction

Depends on taxable income, tax reliefs, and personal profile

Formula to Calculate Gaji Bersih

Use this simple formula:

Gaji Bersih = Monthly Salary − (EPF + SOCSO + EIS + PCB + Other Deductions)

Instead of calculating every deduction manually, use our Salary Calculator Malaysia to instantly estimate your take-home pay using the latest EPF, SOCSO, EIS, and PCB contribution rates.

Example of Net Salary Calculation

Assume an employee earns a monthly salary of RM3,500.


Item

Amount (RM)

Monthly Salary

3,500

EPF (11%)

(385)

SOCSO

(19)

EIS

(7)

PCB

(60)

Estimated Net Salary

3,029

Note: PCB varies depending on your taxable income, tax reliefs, and personal circumstances. The figures above are for illustration purposes only.

Need a personalised calculation? Use our Salary Calculator Malaysia to estimate your net salary in seconds.

Why Is It Important to Calculate Net Salary?

Understanding your gaji bersih helps you:

  1. Know your actual monthly take-home pay.
  2. Verify that salary deductions are calculated correctly.
  3. Plan your monthly budget and expenses.
  4. Check whether your payslip is accurate.
  5. Help employers process payroll accurately and comply with Malaysian regulations.

Tips for Accurate Salary Calculations

To ensure accurate salary calculations:

  1. Use the latest EPF, SOCSO, EIS, and PCB contribution rates.
  2. Review your payslip every month.
  3. Declare eligible tax reliefs to ensure accurate PCB deductions.
  4. Inform your employer of any changes that may affect your tax status.
  5. Use an online Salary Calculator Malaysia to verify your estimated take-home pay before payroll is processed.

FAQs

What is gaji bersih (net salary)?

Gaji bersih, or net salary, is the amount you receive after deducting EPF, SOCSO, EIS, PCB (if applicable), and any other authorised deductions from your monthly salary.

How do I calculate my net salary in Malaysia?

Use the following formula:

Gaji Bersih = Monthly Salary − (EPF + SOCSO + EIS + PCB + Other Deductions)

For a faster and more accurate estimate, use our Salary Calculator Malaysia to automatically calculate your take-home pay.

What deductions are included when calculating net salary?

The main statutory deductions are:

  1. EPF (KWSP)
  2. SOCSO (PERKESO)
  3. EIS (SIP)
  4. PCB (Potongan Cukai Bulanan), where applicable

Other deductions, such as zakat, salary advances, staff loans, or parking fees, may also apply depending on your employer.

Does everyone need to pay PCB?

No. PCB depends on your taxable income, tax reliefs, and personal circumstances. Employees with lower taxable income may not have any PCB deduction.