Here guys! Good day.
I am new to calculate for staffs' salary. Please guide me.

For a staff with 5500 basic, 1 month bonus. Wife not working & has 1 kid. What is his total pcb deduction?

If follow salary+bonus deducion:

[A] Determine the tax deduction on monthly remuneration (not including additional remuneration)
Monthly remuneration 5,500.00
Less: EPF 500.00
Net remuneration 5,000.00
MTD on 5,000.00 = 175.00 [Refer MTD schedule 2015]

[B ] (1/12 X Nett Bonus) + Monthly net remuneration
Total Bonus 5,500.00
Less: EPF* - * Deduction for EPF is limited to 500 per month
Net Bonus 5,500.00
(1/12 X 5,500.00 )+ 5,000.00 = 5,458.33

[C] Determine the tax deduction on [B ]
MTD on 5,458.33 = 233.60 [Refer MTD schedule 2015]

[D] Determine the tax deduction on additional remuneration
( 233.60 - 175.00 ) X 12 = 703.20

[E] Total amount of tax to be deducted in the month that bonus is paid will be [A] + [D]
175.00 + 703.20 = 878.20


If just combine salary + bonus - EPF and refer MTD chart:
1,251.65

This post has been edited by imsugardaddy: Jan 28 2015, 10:55 AM

Sorry for bringing this old topic up.

I have a question regarding this PCB deduction.
Let's say an employee A on year 2015 has a salary of RM2,500 after EPF deduction (which is not applicable to PCB deduction by employer side), and on December 2015 received a bonus of RM15,000.

The employer does not file PCB employee A for month January - November as it is not needed, however on month December his salary is RM2,500+(RM15,000/12)=RM3,750 - Which is under PCB tax bracket assuming employee A is single and no kid.

The question is does the employer have the responsible to file for ONLY this month PCB for the employee? Since this PCB does not applicable for month January-November. The employee should pay for the tax by himself upon income tax declaration on April right?

This post has been edited by LovelyPotato: Feb 23 2016, 03:53 PM

Of course you need to file for employee. Fail or late to file will result in penalty. The details of the penalty can be found here: http://help.payrollpanda.my/12465-malaysia...f-socso-and-pcb