Module: PYMY | Molga: 26 | Currency: MYR | Group: APAC
Includes: EPF (11%+12%/13%) | SOCSO | EIS | PCB (Income Tax WHT) | EA Form | 3 case studies
🧭 The Gross-to-Net Pipeline
Gross (/101) → EPF EE + SOCSO EE + EIS EE → PCB (Tax) → Net Pay (/560)
Malaysia uses PCB 2.0 (Potongan Cukai Bulanan): monthly tax withholding per LHDN e-PCB system. EPF employer rate depends on salary band.
📌 Malaysia Payroll Anchors
- EPF EE: 11% of gross (Malaysian/PR)
- EPF ER: 12% if monthly ≤ MYR 5,000; 13% if > MYR 5,000
- SOCSO EE: 0.5% (capped MYR 4,000 gross ceiling)
- EIS EE: 0.2% (employment insurance)
- PCB: monthly income tax per LHDN PCB 2.0 schedule
- HRD Corp levy: 1% ER (companies with 10+ Malaysian employees)
- EA Form: annual income statement by Feb 28
👥 Case Studies
ㅤ | Case A: Engineer (MYR 4,500) | Case B: Sales (MYR 3,000) | Case C: Manager (MYR 12,000) |
EPF EE 11% | MYR 495 | MYR 330 | MYR 1,320 |
EPF ER | 12%=MYR 540 | 12%=MYR 360 | 13%=MYR 1,560 |
SOCSO EE | MYR 20 | MYR 15 | MYR 20 (capped) |
PCB (approx.) | MYR 220 | MYR 80 | MYR 1,800 |
Net Pay | ~MYR 3,765 | ~MYR 2,575 | ~MYR 8,860 |
🏗️ Salary Structure (MYR)
Component | WT | Monthly | Notes |
Basic Salary | MY01 | 4,500 | EPF + PCB base |
GROSS /101 | ㅤ | 4,500 | ㅤ |
🏷️ Key Wage Types
WT | Description | Payslip? |
MY01 | Basic | ✅ |
/3E1 | EPF EE 11% | ✅ |
/3S1 | SOCSO EE | ✅ |
/3I1 | EIS EE | ✅ |
/3T1 | PCB | ✅ |
/560 | Net Pay | ✅ |
SuccessLabs Academy | SAP ECP Malaysia Payroll (PYMY) | Gross-to-Net Playbook