## How To Calculate PCB for Bonus?

Most of the people will have doubt on how to calculate the **PCB for bonus**. It’s always best for us to know how the PCB is calculated so that we can plan ahead of our future money. I found that quite a great amount of my year end bonus has deducted. After I figured out, I only know that there’s a formula to calculate **PCB for bonus**.

The **Potongan Cukai Bulanan (PCB) calculation** for bonus is not that straight forward. Here’s how **PCB for bonus** is calculated:

Let say your monthly salary is RM3,000, you are contributing 11% from your salary to your EPF savings, and you received 1 month bonus in January 2011.

1 month bonus = RM3,000

EPF deduction = RM330

Net Salary = RM2,670

Maximum total EPF deduction allowed for **PCB calculation** is only RM500. So, maximum available EPF deduction for PCB calculation = RM500 – RM330 = RM170

Bonus to calculate PCB

= Gross bonus – EPF deduction left

= RM3,000 – RM170

= RM2,830

The formula to calculate the **PCB for bonus**:

Thus, amount

= (1/12 * RM2,830) + RM2,670

= RM2,905.83

Based on Jadual PCB 2010, the monthly tax deduction for RM2,905.83 is **RM42**.

**Total PCB for bonus** = **RM42 * 12 = RM216**

Therefore, for the month with bonus:

Bonus = RM3,000

EPF contribution from employee, 11% = RM330

EPF contribution from employer, 12% = RM360

SOCSO contribution from employee = RM14.75

SOCSO contribution from employer = RM51.65

PCB deduction = RM216

Thus, the amount that you will get = RM3,000 – (RM330 + RM14.75 + RM216)= RM2439.25

With the formula provided, now you can try to calculate your received bonus and let me know whether the calculation and formula is accurate.

guestSays:February 5th, 2011 at 11:46 am

what about received bonus on March?

Total PCB for bonus = RM42 * 12 = RM216 should we x 12?

RikishiSays:December 14th, 2014 at 3:38 pm

can i know why 42*12 is not 504 instead of 216?? thanks