Malaysia Payslip YTD Calculations: Complete 2026 Guide

Year-to-date (YTD) figures are the running totals of pay and deductions since 1 January. Malaysia's tax year is the calendar year, so they reset every January, and December's totals are what end up on the employee's EA form.

Not every Malaysian payslip shows YTD columns; many show the month only. Either way, the totals matter for checking the EA form, your EPF statement and your tax return. This guide shows how each one adds up in 2026.

What adds up through the year

A 2026 example: RM3,000 a month all year

Two things to notice:

• SKBBK starts in June. PERKESO Lindung 24 Jam began on 1 June 2026, so a 2026 SKBBK total covers 7 months at most, and net pay was higher in January to May. In 2027 it runs all year.
• No PCB at RM3,000. After the RM9,000 individual relief, RM3,960 of EPF relief and the RM400 rebate, there's no tax to deduct.

EPF: why the total isn't exactly 11% of gross

EPF is read from the Third Schedule each month: 11% of the top of the wage band, rounded up to the next ringgit. On a salary that changes from month to month (overtime, unpaid leave), each month rounds up separately, so the year's EPF is often a few ringgit more than 11% of the year's gross. Overtime isn't counted for EPF at all, and a bonus is.

PCB: monthly deductions vs the tax you owe

PCB is LHDN's estimate, spread over the year. The tax actually due is worked out when the employee files (Form BE by 30 April, or 15 May online). The PCB total on the EA form is credited against it:

• If the employee has reliefs that weren't given to the employer on Form TP1, they may get a refund.
• If they had other income, they may owe more.
• An employee whose total PCB covers the tax due and who has no other income doesn't need to pay anything at filing, but still has to file if their income is above the filing threshold.

Matching the EA form

By the end of February, employers give every employee an EA form for the previous year. It should match December's YTD totals:

• Gross remuneration = YTD gross pay, including bonus and taxable allowances
• PCB = YTD PCB
• EPF = YTD employee EPF

If they don't match, check for a month with a correction, a bonus paid in a different month, or allowances treated differently.

Checking the totals

• EPF: log in to KWSP i-Akaun and compare each month's employee share. Contributions show up after the employer pays them, by the 15th of the next month.
• SOCSO, EIS and SKBBK: PERKESO's portal shows the contributions paid for you.
• PCB: MyTax (LHDN) shows the PCB your employer paid for each month.

Special cases

• Started mid-year: totals count from the first month at the new employer. PCB on a new job can take the previous employer's pay into account if the employee gives the details (Form TP3).
• Unpaid leave: that month's gross is lower, and EPF, SOCSO, EIS and SKBBK follow it.
• Bonus month: the bonus adds to gross, EPF and PCB, but not to SOCSO, EIS or SKBBK.
• Opted out of SKBBK: the SKBBK total stays at RM0.

Making payslips with PayStub Guru

The Malaysian payslip generator shows each month's pay and deductions. It doesn't print YTD columns on Malaysian payslips. When you make several consecutive months in one PDF, each month is worked out on its own date, so months before June 2026 have no SKBBK. See Malaysian payslip requirements for the rates and tables.

Frequently asked questions

When does YTD reset in Malaysia?

On 1 January. The tax year is the calendar year.

Should December's YTD match my EA form?

Yes: gross pay, PCB and EPF should match. A difference usually means a correction or a payment in another month.

Why is my 2026 SKBBK total smaller than 12 months?

SKBBK only started on 1 June 2026, so 2026 has at most 7 months of it.

Does my PCB total mean my tax is paid?

It's credited against your tax for the year. You still file your return, and the result can be a refund or a balance to pay.

Last updated: 26 October 2026. Based on YA 2026 tax rates, the KWSP Third Schedule and PERKESO's tables with the RM6,000 ceiling.