If you need to manually calculate a staff member’s monthly PCB (Potongan Cukai Bulanan) contribution, the official LHDN PCB calculator can help. Here’s a step-by-step guide on how to use it effectively:
🔗 Access the calculator here: https://calcpcbplus.hasil.gov.my/HITS_CE/?lang=BM
Step 1: Choose the Right Calculator Option
Once you land on the page, you'll see two main buttons:
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Red highlighted box ➜ Use this if the staff had salary payments in previous months of the current year.
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Blue highlighted box ➜ Use this if:
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The staff has no past payroll records for the year OR
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You're calculating January’s PCB.
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Step 2: Fill in Employee Information
Assuming the staff has past payrun data and you clicked the button in the Red box, you'll need to provide the following:
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Month: Select the relevant month you're calculating for.
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Employee Category: Choose Resident for Malaysian citizens.
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Marital Status: Choose accurately as this affects tax reliefs.
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Disabled Individual / Disabled Spouse: Tick if applicable. This impacts the PCB calculation.
Step 3: Enter Child Relief Information
If the employee has children, update the fields accordingly.
*For example: If the staff has one child under 18 and is not divorced, enter “1” under the first row for “Under 18 years old at 100%”.
Step 4: Enter Past Year-to-Date (YTD) Values
Scroll down and update the following fields:
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Accumulated Remuneration
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Include all taxable pay elements, benefits-in-kind, and value of living accommodation (VOLA).
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Accumulated EPF Contribution
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Enter the employee's total EPF contributions so far this year (max RM4,000).
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Accumulated PCB Paid
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Enter the total PCB already paid by the staff.
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Accumulated Zakat (for Muslim employees only)
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Include zakat contributions made via payroll.
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Then, click the “Please Check” button.
Step 5: Update Additional Tax Relief (if applicable)
After clicking “Check,” more fields will appear. If the staff had other tax relief items, then you may update accordingly. If not, search for to point 14 (usually located further down the page) and enter total SOCSO + EIS contributions paid year-to-date by the employee (max RM350/year, if the staff paid more than 350 in total SOCSO + EIS amount, then just enter in 350 cap will do)
Step 6: Input Current Month’s Remuneration
Fill in the details for the current month:
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Current month Normal Remuneration (subjected to PCB)
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E.g., Basic Pay and Monthly Fixed Allowances
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EPF Contribution for the current month
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If total EPF already reached RM4,000 YTD, enter “0”
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Benefit in Kind (if any)
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VOLA (if applicable)
Step 7: Add Current Month’s Additional Remuneration
Include any bonus, commissions, or other additional pay elements subject to PCB in current month payrun. Simply add in the amount accordingly such as Bonus and Commissions. Not sure which category to use for additional renumeration? Use “Others”.
Step 8: Input Current Month Deductions
If there are deductions this month (e.g., zakat, levy), enter them here.
➡️ If there are no deductions, remember to go back to point 14 and enter current month’s SOCSO + EIS contributions.
Step 9: Final Steps
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Update zakat and levy amounts for the current month (if any).
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Once all fields are filled in, click the “Calculate” button to get the monthly PCB amount.
💡 What If the Amount Doesn’t Match JustLogin’s Calculation?
If the amount from the LHDN PCB calculator differs from what you see in JustLogin’s Payroll PCB, don’t worry!
📧 Please reach out to our Support Team at support@justlogin.com and we’ll help you review it.