How does a bonus affect PCB?
A taxable annual bonus is additional remuneration. HASiL’s additional-remuneration method considers its effect on projected annual tax alongside normal payroll and prior deductions; the bonus is included once, not treated as a recurring monthly salary.
PCB on the bonus
The method first calculates the normal-remuneration projection, then the projection including the bonus and its qualifying EPF. It determines additional PCB and combines that with normal PCB and the relevant zakat treatment. The amount can therefore depend on salary, recognised reliefs and payroll history, not only the bonus amount.
EPF and PERKESO treat annual bonus differently
Annual bonus forms part of EPF wages for the month. The calculator obtains bonus employee EPF from combined-month EPF minus normal-salary EPF, preserving the applicable wage table or percentage method.
PERKESO excludes annual bonus from its wage definition, so this tool keeps annual bonus out of SOCSO, EIS and LINDUNG contribution wages. That exclusion should not be assumed for every allowance or incentive.
Salary and Bonus or Bonus Only
Salary and Bonus shows the whole month. Bonus Only shows the incremental payout compared with the same regular-salary statement. Regular salary is still needed to establish the calculation and is assumed paid or expected separately in that month. It does not mean a month with no normal salary.
Supported bonus history
The form supports one annual bonus in the selected representative month, with a fixed January-start salary and no earlier bonuses. It cannot reconstruct earlier bonus payments or irregular payroll history. Contribution and remittance-rounding assumptions remain in the methodology.