CARAT Payroll+'s payroll's processing code includes calculation for PCB (Potongan Cukai Berjadual or Monthly Tax Deduction) based on the IRB (Inland Revenue Board)'s formulae for calculating PCB. The workings are shown in the salaries calculation report with a link to IRB's PCB calculation web site should you need to re-confirm that the PCB is calculated correctly. The link is at http://calcpcb.hasil.gov.my.


Some users are not sure how the web page is used and this blog serves to explain how to do so. For the purpose of maintaining consistency with the language used in government bodies, the web page in Malay will be shown.

After entering the URL link in your web browser, the above page will be displayed.


The explanation of each link is described below.


  • "KKCP (Pind.) 2019" is a link to a PDF file that contains the federal government gazette for "Income Tax (Deduction From Remuneration) (Amendment) Rules 2019". It is a legislation that you can read about the PCB deduction implementation.

  • "Garis Panduan KKCP (Pind.) 2020" are the guidelines in PDF format that you can refer to when deducting PCB from your employee's salary.

  • "Borang PCB TP1 2023" is the PDF file of the TP1 form for your employees to fill whenever they want to claim allowable deductions and rebates on a month to month basis.

  • "Borang PCB TP3 2023" is the PDF file containing the TP3 form for your employees to fill if they were employed this year by other employers. For example, if an employee was employed by you in April 2023, they will need to fill in this form if they were employed from January to March 2023 and drew income and claimed allowable deductions.

  • This link is for you to fill employee information and income when you are entering salary details from February onwards AND you have salary details before the month you enter. For example, if you are entering salary details for June 2023, you must have salary details from January to May 2023. If you do not, use the link in 6. below. This means that if you are checking PCB for January, you should also use the link in 6. below because there are no salary details before January.

  • This link is for you to enter employee information and salary details for January or other months when the employee did not have previous employment in the current year. For example, you are entering salary details for August 2023 and the employee was not employed from January to July 2023.

Remember to use the correct links for 5. or 6. so that the PCB amounts calculated here matches the amounts in the salaries calculation report in CARAT Payroll+.

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