--- title: Payroll items - Tax exemption limit description: In Malaysia payroll, certain payroll items come with a tax exemption limit based on regulatory guidelines. Currently, there are three default payroll items in Swingvy that include tax exemption limits --- [Skip to content](https://help.swingvy.com/knowledge/payroll-items-tax-exemption-limit#main-content) English Show submenu for translations [Submit a request](https://help.swingvy.com/knowledge/kb-tickets/new?hsLang=en) [![Swingvy logo.svg](https://help.swingvy.com/hubfs/Frame%20927-3.svg)](https://help.swingvy.com/?hsLang=en) Open main navigation Close main navigation - English Show submenu for translations - [Submit a request](https://help.swingvy.com/knowledge/kb-tickets/new) - [Swingvy website](https://www.swingvy.com/) [Swingvy website](https://www.swingvy.com/) Hello, how can we help you? 😊 - There are no suggestions because the search field is empty. 1. [Swingvy | Help Center](https://help.swingvy.com/knowledge?hsLang=en) 2. [Payroll Malaysia](https://help.swingvy.com/knowledge/payroll-malaysia?hsLang=en) 3. [Basic setup](https://help.swingvy.com/knowledge/payroll-malaysia?hsLang=en#basic-setup) # Payroll items - Tax exemption limit In Malaysia payroll, certain payroll items come with a tax exemption limit based on regulatory guidelines. Currently, there are three default payroll items in Swingvy that include tax exemption limits.   | **Name** | **Category** | **PCB exemption limit per year** | | --- | --- | --- | | Child care allowance (Age 12 and under) | The default category is **Monthly remuneration**. If it’s paid as a one-time payment, change the category to **Additional Remuneration.** | The default is **RM 3,000** | | Petrol/Travel allowance | The default category is **Monthly remuneration**. If it’s paid as a one-time payment, change the category to **Additional Remuneration.** | The default is **RM 6,000**, but employees can make a further deduction for official duty expenses. You can choose not to tax the whole amount by unchecking the PCB option. | | Service excellence/Productivity award | The default category is **Additional remuneration** | The default is **RM 2,000** |   For further assistance, feel free to reach out to our support team at support@swingvy.com or refer to [LHDN guidelines for tax exemption policies](https://www.hasil.gov.my/media/mdahzjwi/spesifikasi-kaedah-pengiraan-berkomputer-pcb-2025.pdf) (Page 22-23)   **Note:**  PCB-related settings cannot be modified if you have any completed payroll in the current year. 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