Methodology

How KiraBoss keeps calculations transparent, accurate and accountable.

Formula-based calculators

Salary, salary growth, personal loan and car loan calculators use the exact arithmetic shown on each page under "Formula".

How the salary calculator works

Malaysian payroll does not treat every payment the same way, so KiraBoss keeps four separate bases and applies each statutory rule to the right one.

Cash paid this month — everything paid to you, including claims and reimbursements.
EPF basis — the income items usually subject to KWSP contributions.
PERKESO basis — the items subject to SOCSO, EIS and SKBBK (when opted in), capped by the RM6,000 wage ceiling.
PCB basis — the items treated as taxable for monthly tax deduction.

Net Salary = Gross − EPF − SOCSO − EIS − SKBBK − PCB − Zakat − Other

Employer Cost = Gross + Employer EPF + SOCSO + EIS + SKBBK + HRD Corp levy + Other

Estimated annual gross = Normal monthly income × 12 + one-time income

Bonus, commission and overtime default to one-time income. Overtime is excluded from EPF by default, and PERKESO contributions may not increase once the wage ceiling has been reached. Genuine expense reimbursements default to no statutory deductions; recurring personal allowances default to full statutory treatment. Every calculation is shown line by line on the salary calculator and in its printable report.

Schedule-based calculators

SOCSO and EIS follow PERKESO's wage-tier contribution schedule.

Manual PCB input

PCB is entered manually from your payslip to avoid quietly producing wrong numbers.

Official source references

Calculators link to KWSP, PERKESO, LHDN, BNM or SSM. Global review date: 2026-01-01.

KWSP EPF Third Schedule · Kumpulan Wang Simpanan Pekerja (KWSP) · last reviewed 2026-01-01
PERKESO Act 4 — SOCSO contribution schedule · Pertubuhan Keselamatan Sosial (PERKESO) · last reviewed 2026-01-01
PERKESO Act 800 — EIS contribution schedule · Pertubuhan Keselamatan Sosial (PERKESO) · last reviewed 2026-01-01
PERKESO SKBBK / Lindung 24 Jam contribution schedule · Pertubuhan Keselamatan Sosial (PERKESO) · last reviewed 2026-01-01
LHDN / HASiL PCB calculator · Lembaga Hasil Dalam Negeri (LHDN / HASiL) · last reviewed 2026-01-01
Malaysia individual income tax rates · Lembaga Hasil Dalam Negeri (LHDN / HASiL) · last reviewed 2026-01-01
Malaysia personal reliefs YA 2026 · Lembaga Hasil Dalam Negeri (LHDN / HASiL) · last reviewed 2026-01-01
HRD Corp levy guideline · Human Resources Development Corporation · last reviewed 2026-01-01

Report issue process

Found a discrepancy? Report it here.

Calculated using KiraBoss assumptions based on published KWSP, PERKESO and LHDN/HASiL references. KiraBoss is not KWSP, PERKESO or LHDN/HASiL. Results are estimates only. Final payroll may differ based on employer setup, official updates, exemptions, wage ceiling and rounding. Please verify with your employer, payroll team, accountant, tax agent, KWSP, PERKESO or LHDN/HASiL before making financial or employment decisions.