Komponen Dalam Pengiraan Gaji Bersih
Gaji bersih dikira dengan menolak caruman berkanun dari gaji kasar.
Total Deductions typically include contributions to
EPF, SOCSO, SIP (EIS),
and PCB (Monthly Tax Deduction).
Jadual Contoh Potongan Cukai Bulanan (PCB)
Anggaran potongan PCB bulanan untuk warganegara Malaysia (bujang) dengan pelepasan asas individu RM9,000.
| Gaji Bulanan |
Potongan PCB |
| RM 2,000 |
RM 6.13 |
| RM 3,000 |
RM 20.10 |
| RM 5,000 |
RM 97.00 |
| RM 8,000 |
RM 410.30
|
| RM 10,000 |
RM 748.50
|
| RM 15,000 |
RM 1,850.00
|
Kadar PCB berbeza mengikut status perkahwinan, bilangan anak tanggungan, dan pelepasan cukai tambahan yang dituntut. Berdasarkan jadual PCB LHDN 2026.
Memahami Pengiraan Cukai Pendapatan Tahunan
Gaji Bulanan
RM5,000
Jumlah Tahunan
RM60,000
Anggaran Cukai
~RM1,500/tahun
Calculation Logic: With a yearly income of
RM60,000, you get a standard
RM9,000 personal relief. Your taxable income
becomes RM51,000, which falls into the 8%
bracket.
⚠️
Important Notice
PCB is only an estimate. The actual amount depends on individual
tax reliefs, marital status, and total income combinations.
Always use our calculator for precision.
Tax Relief & Compliance
Senarai pelepasan cukai yang dibenarkan untuk mengurangkan jumlah cukai pendapatan anda.
Caruman EPF
Berkanun
Caruman SOCSO
Berkanun
Pelepasan Gaya Hidup
Sehingga RM2,500
Perbelanjaan Perubatan
Sehingga RM10,000
Yuran Pendidikan
Sehingga RM7,000
Insurans / Takaful
Sehingga RM3,000
📅
Submission Deadlines
EPF, PERKESO, and SIP (EIS) contributions
mesti dihantar pada atau sebelum 15hb bulan yang berikutnya
bulan. Late payments result in stringent penalties (e.g., +10% late
payment fines).
Contoh Pengiraan Gaji Bulanan RM5,000
Ini contoh pengiraan bagi gaji kasar RM5,000 mengikut kadar caruman rasmi 2026 (pekerja bujang, umur bawah 60).
Pecahan Potongan Gaji Pekerja
| Perkara |
Calculation |
Amount |
| Gaji Kasar |
— |
RM 5,000.00 |
| EPF |
11% of RM5,000 |
- RM 550.00 |
| SOCSO |
Jadual rasmi PERKESO |
- RM 7.50 |
| SIP (EIS) |
Jadual rasmi PERKESO |
- RM 10.00 |
| PCB (Cukai) |
Progressive rate |
- RM 97.00 |
| Gaji Bersih |
|
RM 4,335.50 |
Caruman Tambahan Yang Dibayar Oleh Majikan
| Perkara |
Calculation |
Amount |
| KWSP Majikan |
13% of RM5,000 |
+ RM 650.00 |
| PERKESO Majikan |
Jadual rasmi PERKESO |
+ RM 70.25 |
| SIP Majikan |
Sama seperti kadar pekerja |
+ RM 10.00 |
| Jumlah Kos |
|
RM 5,730.25 |
Majikan anda membayar caruman tambahan sebanyak RM746.65 atas gaji anda setiap bulan — ini merupakan kos sebenar penggajian yang tidak ditolak daripada gaji pokok anda.
Bagaimana PCB RM97.00 Dikira
- Monthly salary after EPF: RM5,000 − RM550 = RM4,450
- Annualise it: RM4,450 × 12 = RM53,400
-
Tolak pelepasan individu: RM53,400 − RM9,000 = RM44,400 pendapatan bercukai
- Cukai ke atas RM5,000 pertama: 0% = RM0
- Cukai ke atas RM15,000 seterusnya: 1% = RM150
- Cukai ke atas RM15,000 seterusnya: 3% = RM450
- Cukai ke atas baki RM9,400: 6% = RM564
- Jumlah cukai tahunan: RM1,164 ÷ 12 = RM97.00/bulan
Gaji Minimum Malaysia 2026
Malaysia's minimum wage is RM1,700 per month, effective 1 February 2025 under the Gaji Minimums Order 2024. This applies to all private sector employees nationwide including part-time and foreign workers.
| Kategori |
Current Rate |
| Bulanan |
RM 1,700.00 |
| Daily (26 working days) |
RM 65.38 |
| Kadar Sejam (8 jam/hari) |
RM 8.17 |
| Effective Date |
1 February 2025 |
Gaji Minimum History:
| Year |
Rate |
Notes |
| 2013 | RM 900 | Perintah gaji minimum kebangsaan pertama |
| 2016 | RM 1,000 | +11% |
| 2018 | RM 1,050 | Unified nationwide |
| 2019 | RM 1,100 | +4.8% |
| 2020 | RM 1,200 | +9.1% |
| 2022 | RM 1,500 | +25% |
| Feb 2025 | RM 1,700 | +13.3% |
Gaji Bersih pada RM1,700:
| Perkara |
Amount |
| Gaji Kasar | RM 1,700.00 |
| EPF (11%) | - RM 187.00 |
| SOCSO | - RM 8.25 |
| SIP (EIS) | - RM 3.40 |
| PCB | RM 0.00 |
| Gaji Bersih | RM 1,501.35 |
Tiada potongan PCB dikenakan pada gaji RM1,700 untuk individu warganegara bujang dengan pelepasan standard.
Malaysia Cukai Pendapatan Rate 2026
Malaysia menggunakan sistem cukai berperingkat (progresif). Kadar cukai bermula daripada 0% hingga 30% bagi individu pemastautin cukai:
| Chargeable Pendapatan Bracket |
Rate (%) |
| First RM5,000 | 0% |
| RM5,001 – RM20,000 | 1% |
| RM20,001 – RM35,000 | 3% |
| RM35,001 – RM50,000 | 6% |
| RM50,001 – RM70,000 | 11% |
| RM70,001 – RM100,000 | 19% |
| RM100,001 – RM400,000 | 25% |
| RM400,001 – RM600,000 | 26% |
| RM600,001 – RM2,000,000 | 28% |
| Above RM2,000,000 | 30% |
Monthly PCB Quick Reference:
| Gaji Bulanan |
Estimated PCB |
| RM 2,000 | RM 6.13 |
| RM 3,000 | RM 20.10 |
| RM 5,000 | RM 97.00 |
| RM 8,000 | RM 410.30 |
| RM 10,000 | RM 748.50 |
| RM 15,000 | RM 1,850.00 |
Nota: Berdasarkan status bujang, pemastautin Malaysia, pelepasan asas individu RM9,000 sahaja.
Malaysia Pelepasan Cukai 2026 – Complete List
Pelepasan cukai mengurangkan jumlah pendapatan bercukai anda sekali gus merendahkan potongan PCB bulanan. Lebih banyak pelepasan yang dituntut, lebih rendah cukai anda.
| Jenis Pelepasan |
Maximum Jumlah (RM) |
| Pelepasan Individu & Saudara Tanggungan | RM 9,000 |
| Pelepasan Pasangan (Tidak Bekerja) | RM 4,000 |
| Child below 18 (per child) | RM 2,000 |
| Child in higher education (per child) | RM 8,000 |
| Caruman EPF | Up to RM 4,000 |
| Life Insurance | Up to RM 3,000 |
| Medical & Dental | Up to RM 10,000 |
| Yuran Pendidikan (self) | Up to RM 7,000 |
| Lifestyle (books, internet, sports) | Up to RM 2,500 |
| Electric Vehicle Charging | Up to RM 2,500 |
| Caruman SOCSO | Up to RM 350 |
| Zakat | Actual amount |
| Breastfeeding Equipment | Up to RM 1,000 |
| Childcare Fees | Up to RM 3,000 |
| SSPN Net Deposit | Up to RM 8,000 |
Pelepasan cukai dituntut apabila anda mengemukakan e-Filing tahunan di portal MyTax LHDN atau melalui borang PCB TP1 bulanan kepada majikan.
