Work out net take-home pay, EPF / SOCSO / EIS / PCB and total employer cost — plus annual leave, overtime and hourly-rate tools, all under the Employment Act 1955.
Fill in what applies — results update as you type.填写适用项目，结果即时更新。
Standard reliefs already applied: individual RM9,000, spouse RM4,000 (if not working), RM2,000 per child, and EPF up to RM4,000/year. Non-cash benefits and irregular items are not modelled. 已自动套用：个人减免 RM9,000、配偶 RM4,000（无收入时）、每名孩子 RM2,000，以及每年最高 RM4,000 的 EPF 减免。非现金福利与不规则项目未纳入计算。
How your gross salary is split each month.每月薪资总额的分配。
Based on Malaysia household income groups (DOSM).依据马来西亚家庭收入组别（DOSM 统计局）。
The current Malaysia statutory rates this calculator uses.本计算器采用的马来西亚现行法定费率。
| Category类别 | Employee员工 | Employer雇主 |
|---|---|---|
| Malaysian / PR, wage ≤ RM5,000, below 60大马/PR，薪资 ≤ RM5,000，60岁以下 | 11% | 13% |
| Malaysian / PR, wage > RM5,000, below 60大马/PR，薪资 > RM5,000，60岁以下 | 11% | 12% |
| Age 60 & above (citizen)60岁及以上（公民） | 0% | 4% |
| Foreign worker (since Oct 2025)外籍员工（2025年10月起） | 2% | 2% |
Contributions follow the EPF Third Schedule (wages banded in RM20 steps up to RM20,000).缴款依 EPF 第三附表（薪资以 RM20 分级，直至 RM20,000）。
| Scheme计划 | Employee员工 | Employer雇主 | Ceiling上限 |
|---|---|---|---|
| SOCSO (below 60)（60岁以下） | 0.5% | 1.75% | RM6,000 |
| SOCSO (60+ / foreign · injury only)（60岁+/外籍 · 仅工伤） | 0% | 1.25% | RM6,000 |
| EIS / SIP (citizen/PR, below 60)（公民/PR，60岁以下） | 0.2% | 0.2% | RM6,000 |
| Lindung 24 Jam (SKBBK) | 0.75%* | — | RM6,000 |
*Lindung 24 Jam is employee-borne and phased: 0.75% (yr 1–2) → 1.0% (yr 3–5) → 1.25% (yr 6+). Voluntary for Malaysians, mandatory for foreign workers.*Lindung 24 Jam 由员工承担，分阶段：0.75%（第1–2年）→1.0%（第3–5年）→1.25%（第6年起）。大马员工自愿，外籍员工强制。
| Chargeable income / year年度应课税收入 | Rate on excess超出部分税率 |
|---|---|
| RM 0 – 5,000 | 0% |
| RM 5,001 – 20,000 | 1% |
| RM 20,001 – 35,000 | 3% |
| RM 35,001 – 50,000 | 6% |
| RM 50,001 – 70,000 | 11% |
| RM 70,001 – 100,000 | 19% |
| RM 100,001 – 400,000 | 25% |
| RM 400,001 – 600,000 | 26% |
| RM 600,001 – 2,000,000 | 28% |
| Above超过 RM 2,000,000 | 30% |
Non-residents (in Malaysia < 182 days) are taxed at a flat 30% with no reliefs.非居民（在马来西亚少于 182 天）按 30% 统一税率，无减免。
Reliefs reduce your chargeable income (and PCB). Keep the receipts. Amounts are the YA maximums.减免可降低应课税收入（与 PCB）。请保留单据。以下为课税年最高额度。
Individual, spouse, child and EPF reliefs are already applied by this calculator. Add the rest in "Other annual tax reliefs" above.个人、配偶、孩子与 EPF 减免已由本计算器自动套用。其余项目可填入上方「其他年度税务减免」。
About accuracy, privacy and how the numbers are worked out.关于准确度、隐私与计算方式。
Statutory paid annual leave under the Employment Act 1955, by length of service.依《1955年雇佣法令》按年资计算法定带薪年假。
Employment Act 1955 minimums: 8 days/year for <2 years' service, 12 days for 2–5 years, 16 days for >5 years. Leave for a partial year is pro-rated by completed months. Encashment uses the ordinary rate of pay (monthly ÷ 26). 《1955年雇佣法令》最低标准：年资 <2年 每年8天、2–5年 12天、>5年 16天。不满一年按完成月数比例计算。折现以普通日薪（月薪 ÷ 26）计算。
Annual leave is paid time off for rest, holidays or personal matters. Under the Employment Act 1955, every employee covered by the Act is entitled to a minimum number of paid annual leave days, which increases with length of service. Employers may always offer more than the statutory minimum, but never less. 年假是供员工休息、度假或处理私人事务的带薪假期。根据《1955年雇佣法令》，凡受该法令保障的员工，均享有最低天数的带薪年假，并随年资增加。雇主可提供高于法定的天数，但不得低于法定标准。
Leave for an incomplete year of service is pro-rated by the months worked. Unused leave is commonly carried forward (subject to company policy) or paid out at the ordinary rate of pay (monthly salary ÷ 26) when employment ends. 不满一年的年资按已工作月数按比例计算。未使用的年假通常可结转（视公司制度而定），或在离职时以普通日薪（月薪 ÷ 26）折现支付。
Minimum paid-leave entitlements under the Employment Act 1955 (as amended 2022).《1955年雇佣法令》（2022年修订）下的最低带薪假期。
| Leave type假期类别 | Entitlement天数 | Notes说明 |
|---|---|---|
| Annual leave年假 | 8 / 12 / 16 days8 / 12 / 16 天 | By service: <2 yrs = 8, 2–5 yrs = 12, >5 yrs = 16 days per year.按年资：<2年 8天、2–5年 12天、>5年 16天/年。 |
| Sick leave (outpatient)病假（门诊） | 14 / 18 / 22 days14 / 18 / 22 天 | By service: <2 yrs = 14, 2–5 yrs = 18, >5 yrs = 22 days/year, certified by a registered doctor.按年资：<2年 14天、2–5年 18天、>5年 22天/年，须由注册医生证明。 |
| Hospitalisation leave住院假 | up to 60 days最多 60 天 | Up to 60 days/year in aggregate (inclusive of outpatient sick leave) where hospitalisation is necessary.需住院时，每年合计最多 60 天（已包含门诊病假）。 |
| Maternity leave产假 | 98 days98 天 | Paid, for eligible female employees (increased from 60 days in 2023).带薪，适用于合格女性员工（2023年起由 60 天增至 98 天）。 |
| Paternity leave陪产假 | 7 days7 天 | Married male employee, ≥12 months' service, up to 5 confinements.已婚男性员工，年资 ≥12个月，最多 5 次生育。 |
| Public holidays公共假期 | ≥ 11 days≥ 11 天 | At least 11 gazetted paid public holidays/year, including 5 compulsory (National Day, Agong's Birthday, Ruler's Birthday/FT Day, Labour Day, Malaysia Day).每年至少 11 天宪报公共假期，含 5 天强制（国庆日、最高元首诞辰、州元首诞辰/联邦直辖区日、劳动节、马来西亚日）。 |
This calculator computes annual leave only. Other leave types are shown for reference.本计算器仅计算年假；其他假期类别仅供参考。
Common questions on entitlement, proration and payout.关于资格、按比例与折现的常见问题。
Overtime rates under the Employment Act 1955 — normal day, rest day and public holiday.依《1955年雇佣法令》计算加班费——平常日、休息日与公共假期。
Statutory overtime applies to employees earning RM4,000/month or below (and to manual workers regardless of wage). Hourly Rate of Pay (HRP) = (monthly ÷ 26) ÷ normal daily hours. Rest-day: ≤½ shift = ½ day's pay, ≤ full shift = 1 day's pay, beyond = 2× HRP. Public holiday: within normal hours = 2 days' pay, beyond = 3× HRP. Overtime is capped at 104 hours/month. 法定加班适用于月薪 RM4,000 及以下者（体力劳动者不论薪资）。每小时工资率 HRP =（月薪 ÷ 26）÷ 每日正常工时。休息日：≤半班 = 半日工资，≤全班 = 一日工资，超出 = 2× HRP。公共假期：正常工时内 = 两日工资，超出 = 3× HRP。加班上限为每月 104 小时。
Convert a monthly salary into hourly, daily and annual rates using the Employment Act 1955 method.以《1955年雇佣法令》方法，将月薪换算为时薪、日薪与年薪。
Statutory hourly rate (HRP) = (monthly basic ÷ 26) ÷ normal daily hours. The 26-day divisor is fixed by the Employment Act 1955 regardless of the calendar month. Overtime rates are HRP × 1.5 (normal day), × 2.0 (rest day) and × 3.0 (public holiday). 法定时薪 HRP =（月薪 ÷ 26）÷ 每日正常工时。《1955年雇佣法令》固定采用 26 天除数，不论当月日历天数。加班倍率为 HRP × 1.5（平常日）、× 2.0（休息日）、× 3.0（公共假期）。
Estimate only.仅供估算。 Figures use current Malaysia statutory rates (EPF Third Schedule banding, SOCSO/EIS wage ceiling RM6,000, and the LHDN MTD/PCB formula with standard reliefs). PCB is estimated by annualising the current month's pay and assumes no prior accumulated tax; actual PCB from your payroll software or LHDN e-PCB may differ slightly, especially with mid-year bonuses, arrears or additional reliefs. SOCSO/EIS amounts are computed on the contribution rates and may differ from the official PERKESO table by a few sen. Always confirm final figures against KWSP, PERKESO and LHDN. 数字采用马来西亚现行法定费率（EPF 第三附表分级、SOCSO/EIS 薪资上限 RM6,000，以及 LHDN 的 MTD/PCB 公式与标准减免）。PCB 以本月薪资年化估算，并假设没有累计税额；实际由薪资系统或 LHDN e-PCB 计算的数字，在有年中花红、欠薪或额外减免时可能略有出入。SOCSO/EIS 依缴率计算，与官方 PERKESO 表可能相差几分钱。最终数字请以 KWSP、PERKESO 及 LHDN 为准。