Johor Bahru Accounting Firm

会计知识 – 什么是PCB(预扣税)?


Monthly Tax Deduction(MTD)/ Potongan Cukai Bulanan(PCB),是预扣税。只要年薪超过 RM35,000,雇主就可扣除雇员月薪一部分给内陆税收局(Lembaga Hasil Dalam Negeri, LHDN),也就是个人所得税

收入低于 RM35,000 的报税人可得 RM 400 回扣 (Rebat Cukai) ,因此不需缴纳任何的税金。

虽然扣了 PCB 就履行了报税的责任,但还是鼓励大家去报税,因为 PCB 只是一个大概的税金。LHDN 会在我们报税后把多付的 PCB 退还给雇员,当然若 PCB 扣少了,报税时则需要补上。

最后,打工族每个月缴付的这些费用都是雇员或人民的保障。身为打工族,必了解自身的权益,以备不时之需 !!




Johor Bahru Accounting Firm (Bandar Dato Onn ACCOUNTANT) 新山会计楼
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