Key takeaway
Gross salary and take-home salary answer different questions. Compare deductions using the same month, pay basis and employment assumptions.
Start with one pay period
Use monthly figures throughout. Include fixed allowances only when they belong to the same pay period, and treat bonuses or partial-month pay separately.
Separate deductions from employer cost
Employee EPF, SOCSO, EIS and PCB reduce take-home pay. Employer contributions increase employment cost but are not normally deducted from the employee's net salary.
Check changing rules
Contribution tables, tax assumptions and salary ceilings can change. For an important decision, compare the estimate with the latest official source or payroll record.
