How Is PCB Calculated When Joining Mid-Year?

PCB is a monthly withholding estimate. If you join in July, your employer only has remaining months to deduct tax for income earned with them — previous employment (TP1/TP3) also matters.

Remaining months matter

Employers annualise or schedule MTD based on remaining remuneration and prior income reported.

Previous employment

Provide prior employment income and PCB already deducted so current MTD is not over/under withheld.

Our calculator is a planning view

The homepage tool annualises current monthly salary for a steady-state estimate — mid-year joins need payroll software or LHDN calculators for precision.

File at year-end

Form BE/B reconciles total tax vs PCB paid across all employers.