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PCB (Potongan Cukai Bulanan) Monthly Tax Deduction

Updated: Apr 1

PCB (Potongan Cukai Bulanan) Monthly Tax Deduction

PCB in Malaysia stands for "Potongan Cukai Bulanan," which translates to "monthly tax deduction" in English. It is a system where employers deduct taxes from their employees' salaries on a monthly basis and remit them to the Inland Revenue Board of Malaysia (LHDNM).

There are two main ways for employers to calculate and remit PCB:

  • Kaedah Pengiraan Penggajian Berkomputer (KPPB): This is a computerized payroll system approved by LHDNM. Employers who use this system can generate PCB reports and submit them electronically.

  • e-Jadual PCB: This is an online tool provided by LHDNM that allows employers to calculate PCB manually. Employers can then submit their PCB reports electronically through the e-Data PCB system.

The PCB amount is determined by the employee's income tax bracket. Employers are required to deduct PCB from employees' salaries and remit it to LHDNM by the 15th day of the following month.

Employees can check their PCB status and make any necessary adjustments through the e-CP39 system on the LHDNM website.

Here are some additional resources on PCB in Malaysia:

  • Sistem e-PCB (Potongan Cukai Bulanan):

  • Pembayaran PCB:

  • Simple PCB Calculator 2023 Malaysia:

How Bestar Can Help with Payroll Services in Malaysia

Bestar offers a comprehensive suite of HR and payroll services, including:

Payroll Administration:

  • Payroll processing: Accurate and timely calculation and disbursement of salaries and wages, including allowances, deductions, and taxes.

  • Compliance: Ensures adherence to all relevant labor laws and regulations in Malaysia, including PCB calculations and remittances.

  • Reporting: Generates comprehensive reports on payroll activities, including employee earnings, deductions, and tax information.

  • Direct deposit: Convenient and secure transfer of salaries and wages directly to employees' bank accounts.

  • Employee self-service portal: Provides employees with access to their paystubs, leave balances, and other relevant information.

Tax and Statutory Compliance:

  • Preparation and submission of PCB returns: Accurate calculation and timely submission of PCB reports to the Inland Revenue Board of Malaysia (LHDNM).

  • Management of other statutory contributions: Handles contributions to the Social Security Organisation (SOCSO), Employees Provident Fund (EPF), and other relevant bodies.

  • Tax advice and consultancy: Provides expert advice on tax planning and compliance matters.

HR Management:

  • Leave and attendance management: Tracks and manages employee leave requests, absences, and attendance records.

  • Benefits administration: Manages employee benefits such as health insurance, dental insurance, and other employee welfare programs.

  • Recruitment and onboarding: Assists with recruitment processes and provides comprehensive onboarding services for new employees.

  • Performance management: Implements effective performance management systems and conducts performance reviews.

Specifically for Malaysia, Bestar offers:

  • Localization expertise: Understands the unique complexities of the Malaysian payroll system and ensures compliance with all local regulations.

  • Multilingual support: Provides services in English, Bahasa Malaysia, and other languages spoken in Malaysia.

  • Integration with local banks and financial institutions: Facilitates seamless and secure payroll processing.

  • Compliance with local tax and statutory requirements: Ensures accurate and timely submission of all necessary reports and contributions.

Benefits of Using Bestar for your Payroll Services in Malaysia:

  • Increased efficiency: Streamlines payroll processes and reduces administrative burden for your HR team.

  • Improved accuracy: Minimizes errors and ensures compliance with all relevant regulations.

  • Reduced costs: Saves you time and money by eliminating the need to manage payroll in-house.

  • Enhanced employee satisfaction: Provides employees with easy access to their paystubs and other HR information.

  • Peace of mind: Ensures that your payroll is handled correctly and on time, allowing you to focus on running your business.

Next Steps:

  1. Contact Bestar: Schedule a consultation to discuss your specific payroll needs and how Bestar can help.

  2. Get a quote: Request a personalized quote for Bestar's payroll services.

  3. Start using Bestar: Begin enjoying the benefits of efficient, accurate, and compliant payroll processing.

By working with Bestar, you can free up your HR team to focus on more strategic initiatives and ensure that your employees are paid accurately and on time.

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