Gaji bersih, on a Malaysian payslip, is what remains of gross wages after the employee deductions payroll is required to make. For a typical private-sector employee those deductions are the employee's EPF share, the employee's SOCSO share, the employee's employment-insurance share, and monthly tax deduction, PCB. The employer's own EPF, SOCSO, and EIS payments are real money, and they are not your money. This calculator shows them in a second list so a job offer of "RM5,000 plus EPF" is not mistaken for RM5,000 minus everything including the employer's 13 percent.
The worked example, which the button fills in, is a single Malaysian citizen aged 30 earning RM5,000 with no spouse relief, no children, and LINDUNG 24 Jam left on. Employee EPF on the Third Schedule band for RM5,000 is RM550. Employer EPF is RM650. That is 11 percent and 13 percent, with no cents to round. SOCSO, first category, uses the RM6,000 wage ceiling and the bracket that contains RM5,000: employer RM86.65, employee invalidity RM24.75, and LINDUNG 24 Jam RM37.15, so the employee SOCSO line is RM61.90. EIS at the same wage is RM9.90 from the employee and RM9.90 from the employer. Those sen amounts follow the published brackets, not a casual 0.5 percent of 5,000.
Tax in the example is a resident estimate for year of assessment 2026 rates. Annual gross is RM60,000. EPF relief is capped at RM4,000 even though RM550 times 12 is RM6,600. SOCSO and EIS relief together are capped at RM350. Personal relief is RM9,000. Total relief RM13,350 leaves chargeable income of RM46,650. The resident scale charges nothing on the first RM5,000, 1 percent on the next RM15,000, 3 percent on the next RM15,000, and 6 percent on the remaining RM11,650. That is RM150 + RM450 + RM699 = RM1,299 for the year. Chargeable income is above RM35,000, so the RM400 rebate does not apply. Divided by 12, PCB is RM108.25. Net pay is 5,000 − 550 − 61.90 − 9.90 − 108.25 = RM4,269.95. Employer contributions of RM650 + RM86.65 + RM9.90 = RM746.55 do not come off that figure. The employer's all-in cost of this salary is RM5,746.55.
A second check is RM3,000, same assumptions. Employee EPF is RM330 and employer EPF is RM390, the 13 percent band. After the RM9,000 personal relief, EPF relief of RM3,960, and the RM350 SOCSO/EIS cap, chargeable income is RM22,690. Tax before the rebate is RM230.70. The RM400 resident rebate, for chargeable income not over RM35,000, wipes it out and the unused rebate is not refunded. PCB is RM0. Net pay is RM2,627.20. If your RM3,000 slip still shows PCB, you may have other income, a benefit that is taxed, or fewer reliefs than this full-year sketch assumes. The estimate is not wrong to be zero in this narrow case, and it is not a promise that your slip is zero.
EPF rates in the config follow the Third Schedule effective for October 2025 wages, which KWSP was still publishing as the current schedule in 2026. Under 60, Malaysians and permanent residents pay 11 percent, and the employer pays 13 percent at RM5,000 or below and 12 percent above that. The schedule, not a calculator shortcut, fixes the ringgit up to RM20,000. Above RM20,000 the percentage hits the actual wage and cents round up to the next ringgit. At 60, a Malaysian's employee share becomes 0 and the employer pays 4 percent. Non-citizens who only became members from 1 August 1998 are on 2 percent and 2 percent. The EPF page isolates that calculation.
SOCSO's wage ceiling has been RM6,000 since October 2024. First category, under 60, is employment injury plus invalidity: 1.75 percent from the employer and 0.50 percent from the employee, paid as bracket amounts. From 1 June 2026, LINDUNG 24 Jam adds an employee-only 0.75 percent in its first phase, through 31 May 2028. PERKESO's August 2026 FAQ says the scheme is voluntary for local employees after the July 2026 decision, and mandatory for foreign workers, with local staff who did not opt out left in. The checkbox defaults to on for that reason. Second category, used from age 60 and for some new contributors from 55 who had never paid SOCSO, drops the invalidity share. Pick second category yourself if you are 55 to 59 and payroll has told you that you are in it. The age switch here only flips automatically at 60, because the 55 rule depends on your own contribution history.
EIS is 0.2 percent plus 0.2 percent on the Act 800 Second Schedule, also capped at an assumed RM6,000, which makes the top deduction RM11.90 a side. Employees under 18 or over 60 are outside it. Employees 57 and over who had never contributed before 57 are exempt. The default follows age and leaves EIS on for a 57-year-old, because most people who have been working did contribute. Switch it off if payroll says you are exempt.
PCB here is deliberately narrower than a tax agent. It annualises one salary, subtracts self, optional spouse, children under 18 at RM2,000, the extra disabled-individual relief, the EPF cap, the SOCSO/EIS cap, and any extra annual relief you type. It does not model zakat, bonuses, benefits-in-kind, or the accumulated year-to-date method in the LHDN specification. Non-residents are not this scale at all; resident rates are assumed. Update the numbers in salary/src/rates.mjs when KWSP, PERKESO, or LHDN publishes a new year, and keep the source URLs in that file next to the figures.
The October 2026 assumptions are written out on the salary calculator 2026 page. After tax is the chargeable-income step beside the contributions. Government servant pay, overtime, and the day and hour rate follow different rules and are not this private-sector net salary.
If you are comparing a car purchase against the new net pay, the flat-rate hire-purchase page uses the interest method Malaysian car loans usually quote. It is a different sum from this payslip estimate, and neither one is a bank offer.