[Version 2.0] Calculation of PCB 39 Automatically In Payroll (PCB 39 Automatic)
Difference Between PCB 38 and PCB 39
PCB 39 that employers make monthly deductions.
PCB 38 deductions can only be made if IRBM has issued specific instructions to employers to make deductions for certain amounts in certain months. Deduction CP38 is to settle outstanding tax.
Conditions for Automatic PCB Calculation in the MySyarikat System
In web version 2, the MyCompany system provides automatic calculation for PCB 39
Note: HR/Admin must ensure that the following details have been completed:
i) Personal Details
All information in the staff's Personal Details
For a tutorial on entering or updating staff Personal Details, HR/Admin can refer to the following tutorial link:
...
All information in the staff's Family Details
For a tutorial on entering or updating staff Family Details, HR/Admin can refer to the tutorial link below:
...
All information in Staff Compensation
For a tutorial on entering or updating staff compensation, HR/Admin can refer to the tutorial link below:
...
ii) Payroll Details
To complete Payroll Details, HR/Admin can click the View Item/Tax Exemption button first. Then, HR/Admin can enter the amount in the desired column
All information in Relief staff
All information in Staff Rebate
All information in Tax Exemption
Run/Generate Payroll
The HR/Admin side also needs to generate Payroll starting from January to December. Then, the HR/Admin side needs to close all the Payrolls made
HR/Admin can refer to the following link for the generate Payroll tutorial:
https://mysyarikat.crisp.help/en/article/version-20-how-to-rungenerate-payroll-in-the-mysyarikat-system-k8kzkl/?bust=1706941657929
HR/Admin can refer to the following link for the Closed Payroll tutorial:
https://mysyarikat.crisp.help/en/article/version-20-how-to-close-payroll-in-mysyarikat-system-v8dtst/?bust=1706941681751
Below is the formula for calculating PCB 39
Additional Notes For HR/Admin
a) Additional Note 1:
The MySyarikat system calculates the amount of PCB 39 based on current year's Accumulative EPF from January (current year) to December (current year). If the HR/Admin is new to using the MySyarikat system in the middle or end of the year, the MySyarikat system cannot calculate PCB 39 automatically because the Accumulative EPF data for the previous month is missing/not available.
For this matter, the HR/Admin can make the calculation using the PCB calculator from the Lembaga Hasil Dalam Negeri (LHDN) for payment in the middle or end of the year. HR/Admin can go to the following link to calculate the PCB 39:
http://calcpcb.hasil.gov.my/
b) Additional Note 2:
For the PCB count is according to the staff category. Just on average, according to the payment schedule issued by the Lembaga Hasil Dalam Negeri (LHDN), the minimum salary for PCBs starts from RM3,310.00
HR/Admin can also refer to this table: https://phl.hasil.gov.my/pdf/pdfam/Jadual_PCB_2018.pdf
c) Additional Note 3:
The minimum wage for individual PCB deduction is single who receives an income of RM2851 per month after deduction from EPF.
While the minimum wage for PCB deduction for married Individuals and non-working spouses receives a net income of RM3581 after deduction from EPF
The HR/Admin can also refer to the Lembaga Hasil Dalam Negeri (LHDN) for further & detailed information regarding this. HR/Admin can contact the Lembaga Hasil Dalam Negeri (LHDN) through the following link:
https://www.hasil.gov.my/hubungi-kami/
How To Update/Edit The Amount Of PCB 39 Manually
To update/edit the amount of PCB 39 manually in Payroll, HR/Admin can refer to the following tutorial link:
https://mysyarikat.crisp.help/en/article/version-20-how-to-update-the-pcb-39-amount-manually-in-payroll-edit-pcb-39-manually-1wccwnh/?bust=1706941703216
How To Update/Edit The Amount Of PCB 38 Manually
To update/edit the PCB 38 amount manually in Payroll, HR/Admin can refer to the following tutorial link:
https://mysyarikat.crisp.help/en/article/version-20-how-to-update-the-pcb-38-amount-manually-in-payroll-edit-pcb-38-manually-165xgms/?bust=1706942192346
PCB 39 that employers make monthly deductions.
PCB 38 deductions can only be made if IRBM has issued specific instructions to employers to make deductions for certain amounts in certain months. Deduction CP38 is to settle outstanding tax.
Conditions for Automatic PCB Calculation in the MySyarikat System
In web version 2, the MyCompany system provides automatic calculation for PCB 39
Note: HR/Admin must ensure that the following details have been completed:
i) Personal Details
All information in the staff's Personal Details
For a tutorial on entering or updating staff Personal Details, HR/Admin can refer to the following tutorial link:
...
All information in the staff's Family Details
For a tutorial on entering or updating staff Family Details, HR/Admin can refer to the tutorial link below:
...
All information in Staff Compensation
For a tutorial on entering or updating staff compensation, HR/Admin can refer to the tutorial link below:
...
ii) Payroll Details
To complete Payroll Details, HR/Admin can click the View Item/Tax Exemption button first. Then, HR/Admin can enter the amount in the desired column
All information in Relief staff
All information in Staff Rebate
All information in Tax Exemption
Run/Generate Payroll
The HR/Admin side also needs to generate Payroll starting from January to December. Then, the HR/Admin side needs to close all the Payrolls made
HR/Admin can refer to the following link for the generate Payroll tutorial:
https://mysyarikat.crisp.help/en/article/version-20-how-to-rungenerate-payroll-in-the-mysyarikat-system-k8kzkl/?bust=1706941657929
HR/Admin can refer to the following link for the Closed Payroll tutorial:
https://mysyarikat.crisp.help/en/article/version-20-how-to-close-payroll-in-mysyarikat-system-v8dtst/?bust=1706941681751
Below is the formula for calculating PCB 39
Additional Notes For HR/Admin
a) Additional Note 1:
The MySyarikat system calculates the amount of PCB 39 based on current year's Accumulative EPF from January (current year) to December (current year). If the HR/Admin is new to using the MySyarikat system in the middle or end of the year, the MySyarikat system cannot calculate PCB 39 automatically because the Accumulative EPF data for the previous month is missing/not available.
For this matter, the HR/Admin can make the calculation using the PCB calculator from the Lembaga Hasil Dalam Negeri (LHDN) for payment in the middle or end of the year. HR/Admin can go to the following link to calculate the PCB 39:
http://calcpcb.hasil.gov.my/
b) Additional Note 2:
For the PCB count is according to the staff category. Just on average, according to the payment schedule issued by the Lembaga Hasil Dalam Negeri (LHDN), the minimum salary for PCBs starts from RM3,310.00
HR/Admin can also refer to this table: https://phl.hasil.gov.my/pdf/pdfam/Jadual_PCB_2018.pdf
c) Additional Note 3:
The minimum wage for individual PCB deduction is single who receives an income of RM2851 per month after deduction from EPF.
While the minimum wage for PCB deduction for married Individuals and non-working spouses receives a net income of RM3581 after deduction from EPF
The HR/Admin can also refer to the Lembaga Hasil Dalam Negeri (LHDN) for further & detailed information regarding this. HR/Admin can contact the Lembaga Hasil Dalam Negeri (LHDN) through the following link:
https://www.hasil.gov.my/hubungi-kami/
How To Update/Edit The Amount Of PCB 39 Manually
To update/edit the amount of PCB 39 manually in Payroll, HR/Admin can refer to the following tutorial link:
https://mysyarikat.crisp.help/en/article/version-20-how-to-update-the-pcb-39-amount-manually-in-payroll-edit-pcb-39-manually-1wccwnh/?bust=1706941703216
How To Update/Edit The Amount Of PCB 38 Manually
To update/edit the PCB 38 amount manually in Payroll, HR/Admin can refer to the following tutorial link:
https://mysyarikat.crisp.help/en/article/version-20-how-to-update-the-pcb-38-amount-manually-in-payroll-edit-pcb-38-manually-165xgms/?bust=1706942192346
Updated on: 06/03/2024
Thank you!