Employer’s Responsibilities - PCB Contribution

PCB/MTD is an income tax deduction mechanism from an employee’s current monthly remuneration following the schedule of Monthly Tax Deductions (PCB) or other methods approved by the Malaysian government.

PCB is designed to prevent substantial tax payments at the end of the year, and it can also exempt you from filing a tax report under certain conditions.

Calculating PCB Deduction: A Step-by-Step Guide

PCB deduction is calculated monthly, where specified amounts are directly withheld from an employee's salary. The employer retains this withheld amount and subsequently remitted to the Inland Revenue Board (LHDN) during each payroll cycle.

To facilitate the calculation and payment of PCB contributions, there are three websites available:

System e-PCB:

https://ekls.hasil.gov.my/

System e-CP39:

https://ecp39.hasil.gov.my/login

PCB calculator:

http://calcpcb.hasil.gov.my/

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