What do PCB and MTD mean?
PCB is Potongan Cukai Bulanan, known in English as Monthly Tax Deduction (MTD). It is the monthly income tax deduction handled through payroll. For the calculation rules, use the HASiL specification for the relevant year.
Begin with the official references
HASiL publishes its 2026 computerized MTD calculation specification, TP1 and TP3 forms, explanatory notes and testing questions. These documents provide the reference for calculation requirements. Check the applicable year before using a guide or example.
What you can inspect in SWMS
The SWMS MTD calculation report displays remuneration, EPF inputs, individual and family deduction fields, accumulated MTD, formula inputs and the current month’s MTD. This lets your payroll team inspect the figures behind the result instead of seeing only a final deduction.
Use the report during your review
Check the employee and payroll period first, then compare the report inputs with your supporting records. If a figure is unexpected, identify the input or payroll change behind it before completing your review. Bring an anonymised case to a SWORX demo to see the breakdown.
Official references
This guide explains the report and points to official references. The screenshot is a product example, not a tax calculation to reuse for another employee.