The HRD Corp levy Malaysia obligation applies to every employer with 10 or more Malaysian employees — and yet it remains one of the most frequently miscalculated, under-utilised, and unknowingly non-compliant payroll items in the country. Whether you are a new business owner wondering whether the HRD Corp levy applies to you, an HR manager trying to understand what wages count in the calculation, or a finance director asking why thousands of ringgit in HRD Corp levy contributions are sitting unclaimed in your eTRiS account — this complete 2026 guide covers every aspect: registration thresholds, the 1% vs 0.5% rate rules, exactly what counts as "wages" for the levy, worked calculation examples, how to claim your contributions back as training grants, the forfeiture rules that cost businesses money every year, and the penalties for non-compliance that every employer must take seriously.

1% Mandatory HRD Corp levy rate — employers with ≥10 Malaysian employees

0.5% Voluntary HRD Corp levy rate — employers with 5–9 Malaysian employees

15th Monthly payment deadline — HRD Corp levy previous month's wages

RM20K Maximum fine for HRD Corp levy non-compliance

What Is the HRD Corp Levy Malaysia? — HRDF Explained for 2026

The HRD Corp levy — formerly known as the HRDF levy (Human Resources Development Fund) — is a mandatory monthly contribution that eligible Malaysian employers must pay to the Human Resources Development Corporation (HRD Corp), formerly known as HRDF. This contribution funds a national training pool from which registered employers can then claim financial assistance for employee training and skills development programmes.

HRD Corp officially rebranded from HRDF in June 2021, reflecting its expanded mandate beyond levy collection to include career placement, coaching, and digital learning platforms. Despite the official rebrand, the term "HRDF" remains widely used in Malaysia — the HRD Corp levy and "HRDF levy Malaysia" refer to the same statutory obligation, governed by the Pembangunan Sumber Manusia Berhad (PSMB) Act 2001.

The fundamental concept of the HRD Corp levy is elegant: employers contribute monthly into a pooled fund, then draw down those contributions to pay for approved staff training — upskilling, professional development, digital literacy, apprenticeships, and more. In practice, the HRD Corp levy acts as a forced training savings account. Pay in every month, claim it back when you train. The problem is that many Malaysian employers pay the HRD Corp levy consistently but never claim it back — leaving significant sums that are eventually forfeited under the two-year forfeiture rule.

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Scope Expansion — March 2021: The HRD Corp levy was expanded on 1 March 2021 to cover all industries except the Federal and State Government, statutory bodies, and NGOs with social and welfare activities. Previously, only the Manufacturing, Services, and Mining & Quarrying sectors were covered. Any employer in any private sector industry with 10 or more Malaysian employees is now subject to the HRD Corp levy obligation — including retailers, F&B, construction, agriculture, education, healthcare, and professional services.

Who Must Register for HRD Corp Levy Malaysia? — 2026 Thresholds

Whether the HRD Corp levy applies to your business depends on two factors: the number of Malaysian employees you have, and whether your industry is covered under the PSMB Act 2001. Here is the complete registration threshold guide:

🔴 Mandatory

of wages + fixed allowances

10 or more Malaysian employees

Registration is compulsory under the PSMB Act 2001. Failure to register and pay the HRD Corp levy is a criminal offence.

🟡 Voluntary

0.5%

of wages + fixed allowances

5 to 9 Malaysian employees

Registration is optional. If registered, pay 0.5% HRD Corp levy and access all training grant schemes.

⚪ Exempt

N/A

no obligation

Fewer than 5 Malaysian employees

Federal/State Government, statutory bodies, and social welfare NGOs — not subject to HRD Corp levy.

⚠️

Employee Count — Malaysian Citizens Only: The threshold count for HRD Corp levy registration is based on Malaysian citizens only — permanent residents, foreign workers, interns, and part-time employees are not counted toward the 10-employee threshold. A company with 8 Malaysian employees and 5 foreign workers has only 8 qualifying employees — below the mandatory threshold for HRD Corp levy.

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Headcount Drop Below 10: If your HRD Corp levy registered company's Malaysian headcount temporarily drops below 10 during the year, you must continue contributing at the 1% rate for the entire calendar year. You may only apply for deregistration or rate reduction at the end of the year. Registered employers that drop below 10 and remain there for three consecutive months can apply to deregister.

HRD Corp Levy Malaysia Rates 2026 — 1% vs 0.5% Explained

The HRD Corp levy rate is fixed by the PSMB Act 2001 and has not changed in 2026. The rate applicable to your company depends entirely on whether your registration is mandatory or voluntary:

Category	Malaysian Employees	HRD Corp Levy Malaysia Rate	Registration Type
Mandatory registrant	10 or more	1% of monthly wages + fixed allowances	Compulsory — no choice
Voluntary registrant	5–9	0.5% of monthly wages + fixed allowances	Optional — employer's choice
Voluntary registrant who grows to 10+	Reaches 10	1% from that point forward	Must switch to mandatory rate
Employer with fewer than 5 Malaysian employees	Under 5	Not applicable	No registration required
HRD Corp levy Malaysia rates are set by the PSMB Act 2001 and remain unchanged for 2026. The 1% and 0.5% are applied to basic wages plus fixed allowances paid to Malaysian employees only. Source: HRD Corp official website.

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Should Smaller Employers Register Voluntarily? For employers with 5–9 Malaysian employees, voluntary HRD Corp levy registration is well worth considering. At 0.5%, the annual cost on a RM10,000 monthly payroll is only RM600 per year — which you can reclaim in full for approved training programmes. The training grant access is identical to mandatory registrants, making voluntary HRD Corp levy registration a cost-neutral investment in staff development.

What Counts as "Wages" for HRD Corp Levy Malaysia Calculation?

The HRD Corp levy is calculated on a specific definition of wages that is slightly different from EPF and SOCSO. Getting this right is essential — both over-calculating (paying too much levy) and under-calculating (under-remitting) create compliance issues.

Critically, the HRD Corp levy calculation only includes wages paid to Malaysian citizen employees. Wages paid to foreign workers, permanent residents, interns (on attachment/internship), and part-time workers are excluded entirely from the HRD Corp levy base calculation.

✅ Included in HRD Corp Levy Malaysia Base

Basic salary (Gaji Pokok)
Fixed monthly allowances (housing, food, transport — if fixed)
Production incentives (if fixed and recurring)
Cost of living allowance (if fixed)
Shift allowance (if fixed)
Any other fixed monthly cash payments to Malaysian employees

❌ Excluded from HRD Corp Levy Malaysia Base

All wages paid to foreign workers
Wages paid to interns / attachment students
Part-time employee wages
Travel / mileage reimbursements
Overtime pay
Variable / irregular bonuses
Annual bonus (one-off)
Director's fees (if director only, no employment contract)
Benefits in kind (accommodation, car, phone)
EPF, SOCSO, EIS contributions (statutory deductions)

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PR vs Foreign Worker: Permanent residents (PR) who are employed as full-time Malaysian employees should be counted as Malaysian employees for the HRD Corp levy Malaysia headcount threshold, but check with HRD Corp on whether their wages are included in the levy base — the PSMB Act defines "employee" as a Malaysian citizen. When in doubt, engage a professional payroll service to confirm the correct treatment.

Worked Calculation Examples — HRD Corp Levy Malaysia 2026

These examples show exactly how the HRD Corp levy Malaysia is calculated for different payroll scenarios.

Example 1: Mandatory Registrant — 15 Employees, Mixed Workforce

🏢 Company with 12 Malaysian employees + 3 foreign workers (mandatory 1% levy)

Total Malaysian employee basic salaries (12 staff) RM 25,000

Total fixed allowances paid to Malaysian employees RM 3,600

Total wages paid to 3 foreign workers EXCLUDED — not counted

HRD Corp levy Malaysia base (RM25,000 + RM3,600) RM 28,600

HRD Corp levy Malaysia (1% of RM28,600) RM 286 / month

Annual HRD Corp levy Malaysia (× 12 months) RM 3,432 / year — claimable for training

Example 2: Voluntary Registrant — 7 Malaysian Employees

🏪 Small business with 7 Malaysian employees (voluntary 0.5% levy)

Total Malaysian employee basic salaries (7 staff) RM 12,500

Fixed allowances to Malaysian staff RM 1,400

HRD Corp levy Malaysia base RM 13,900

HRD Corp levy Malaysia (0.5% of RM13,900) RM 69.50 / month

Annual HRD Corp levy Malaysia (× 12 months) RM 834 / year — claimable for any approved training

Example 3: High-Salary Professional Services Firm

🏛 Professional firm with 20 Malaysian employees averaging RM6,500/month

Total Malaysian employee basic salaries RM 110,000

Fixed allowances (average RM500/employee) RM 10,000

HRD Corp levy Malaysia base RM 120,000

HRD Corp levy Malaysia (1% of RM120,000) RM 1,200 / month

Annual HRD Corp levy Malaysia (× 12 months) RM 14,400 / year

⚠️ Forfeiture risk if unclaimed for 2 years Up to RM10,000 forfeited — claim actively!

How to Register for HRD Corp Levy Malaysia — Step-by-Step 2026

Registering for HRD Corp levy Malaysia is a one-time process completed online. There is no registration fee charged by HRD Corp. The process takes up to 3 working days once all documents are submitted correctly.

Prepare Required Documents

Before accessing the HRD Corp registration portal, gather: your company's SSM certificate (Form 9/Form 24/Form 49 or equivalent), business registration documents, list of Malaysian employees with IC numbers, and payroll summary showing total monthly wages. These are required to complete your HRD Corp levy Malaysia registration application.

Submit Form 1 via the eTRiS Portal

Access the HRD Corp eTRiS portal and complete Form 1 — the official registration form for employers with 10 or more Malaysian employees. For voluntary registration (5–9 employees), complete the relevant voluntary registration form. Attach scanned copies of all required documents. The HRD Corp levy Malaysia portal allows electronic document uploads — no physical submission to any HRD Corp office is required.

Receive Approval Confirmation via Email

HRD Corp processes complete HRD Corp levy Malaysia registration applications within 3 working days. Upon approval, you receive two email notifications: a registration confirmation and a User ID + Password for the eTRiS system. Your company's HRD Corp levy Malaysia account is now active.

Begin Monthly HRD Corp Levy Malaysia Payments

From the first month following approval, calculate your HRD Corp levy Malaysia on each month's Malaysian employee wages + fixed allowances and pay by the 15th of the following month via the eTRiS system using FPX online banking or JomPay. Ensure your payroll software is configured to calculate HRD Corp levy Malaysia on the correct base — basic salary + fixed allowances, Malaysian employees only.

Start Planning Training Grant Claims

Immediately after registration, appoint a person-in-charge (PIC) to manage your HRD Corp levy Malaysia account and begin identifying eligible training programmes. The sooner you start claiming, the less risk of contributions reaching the forfeiture threshold. Professional payroll services like KC Group can assist with setting up your HRD Corp levy Malaysia payroll calculation and advise on claim procedures.

HRD Corp Levy Malaysia Payment Deadlines & Methods

The HRD Corp levy Malaysia follows the same monthly payment cycle as EPF, SOCSO, EIS, and PCB — all due by the 15th of the following month. If the 15th falls on a public holiday, the deadline moves to the last working day before the 15th.

Payroll Month	HRD Corp Levy Malaysia Due Date	Payment Method
January 2026	15 February 2026	FPX online banking via eTRiS portal, JomPay, or ATM via debit account (selected banks)
February 2026	15 March 2026
March 2026	15 April 2026
April 2026	15 May 2026
May 2026	15 June 2026
June 2026	15 July 2026
July 2026	15 August 2026
August 2026	15 September 2026
September 2026	15 October 2026
October 2026	15 November 2026
November 2026	15 December 2026
December 2026	15 January 2027
If the 15th falls on a public holiday or weekend, the HRD Corp levy Malaysia deadline moves to the last working day before the 15th. Late payment attracts a 10% annual interest penalty on the outstanding amount.

The HRD Corp Levy Malaysia Forfeiture Rule — Don't Let Your Money Go to Waste

The most commercially damaging aspect of the HRD Corp levy Malaysia that many employers are unaware of is the forfeiture rule. Under HRD Corp's fund management policy:

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Two-Year Forfeiture Rule: If a registered employer does not make any training claims within 2 years from the date of its HRD Corp levy Malaysia registration — or within 2 years from the date of the last financial assistance granted — HRD Corp will forfeit the levy balance exceeding RM10,000. Employers with levy balances under RM10,000 are not affected, but any amount above RM10,000 that has sat unclaimed for 2 years is permanently forfeited to HRD Corp's general fund. You will never recover it.

For larger employers — professional firms, manufacturers, and companies with 20+ employees contributing 1% of significant monthly payrolls — this forfeiture exposure is real and substantial. A company with 25 Malaysian employees averaging RM5,000/month contributes approximately RM1,500/month = RM18,000/year in HRD Corp levy Malaysia. Over two years of non-claiming, RM36,000 accumulates — with the amount above RM10,000 (i.e., RM26,000) at risk of forfeiture.

The practical solution is simple: establish a regular training calendar, identify HRD Corp-approved training providers, and submit grant claims throughout the year — not at year-end. Your HRD Corp levy Malaysia contributions should be actively managed as a training budget, not treated as a sunk cost.

Is Your HRD Corp Levy Malaysia Calculated Correctly?

KC Group's payroll services include automated HRD Corp levy Malaysia calculation, monthly eTRiS submission, and advisory on training grant claims — so your levy is right and never wasted.

Get Payroll Services → HRD Corp Official Site

How to Claim Your HRD Corp Levy Malaysia Back — Training Grant Schemes 2026

The HRD Corp levy Malaysia is not a tax that disappears — it builds up in your eTRiS account and can be claimed back for approved employee training expenses. Here are the main training grant schemes available to registered employers in 2026:

🎓

SBL-Khas (Skim Bantuan Latihan Khas)

The most widely used HRD Corp levy Malaysia claim scheme. Employers design their own training programmes, select approved training providers, and claim costs from their levy balance. Maximum flexibility — covers classroom training, online courses, workshops, and seminars. Grant application must be submitted at least 1 day before training begins via eTRiS. Claims must be submitted within 6 months of training completion.

📋

HRD Corp Claimable Courses (HCC)

Pre-approved courses listed in the HRD Corp course directory — faster approval (2 working days) and simpler admin than SBL-Khas. Employers browse approved courses from registered providers on eTRiS, select and register employees, and claims are processed automatically. Ideal for standard technical certifications, professional development programmes, and compliance training claimable against HRD Corp levy Malaysia contributions.

💻

eLearning / Digital Training

In 2026, LMS (Learning Management System) platforms, online courses, and digital learning subscriptions are claimable under HRD Corp levy Malaysia grant schemes — when delivered through HRD Corp-registered providers. This covers cybersecurity training, data analytics courses, digital marketing certification, and technology upskilling that Malaysian companies increasingly need for workforce transformation.

🔧

Apprenticeship Scheme

Employers who take on apprentices can claim HRD Corp levy Malaysia grants to offset apprentice wages, training costs, and supervision expenses. Particularly relevant for manufacturing, construction, and technical sectors. Applications are submitted to HRD Corp before the apprenticeship commences and are reviewed case by case.

🌐

Overseas Training (Specific Cases)

In limited circumstances, overseas training may be claimable against your HRD Corp levy Malaysia balance — typically for highly specialised technical training unavailable locally. HRD Corp prior approval is mandatory, and supporting justification for why the training cannot be provided in Malaysia must be submitted with the grant application.

🤝

Trainer-in-House (TiH)

Employers can claim HRD Corp levy Malaysia funds to hire or develop in-house trainers — covering trainer fees, training materials, and programme development costs. This scheme suits larger organisations building internal training capability rather than relying entirely on external providers.

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Grant Claim Timeline: For all HRD Corp levy Malaysia training grants, the grant application must be submitted at least 1 day before training starts. The grant claim (reimbursement request after training completion) must be submitted within 6 months of the training completion date. Training programmes must commence within 6 months of the grant application approval date. Missing any of these windows means your claim is rejected — and the levy remains in your account counting toward the forfeiture threshold.

Penalties for HRD Corp Levy Malaysia Non-Compliance

Non-compliance with HRD Corp levy Malaysia obligations carries both financial and criminal penalties under the PSMB Act 2001. The Ministry of Human Resources (MOHR) and HRD Corp conduct employer audits and enforce the Act actively:

Offence	Penalty	Legal Basis
Late payment of HRD Corp levy Malaysia (after 15th of month)	10% per annum interest on outstanding amount, calculated daily	PSMB Act 2001
Failure to register with HRD Corp (mandatory employer)	Fine up to RM20,000 or imprisonment up to 2 years, or both	Section 13 PSMB Act 2001
Failure to pay HRD Corp levy Malaysia	Fine up to RM20,000 or imprisonment up to 2 years, or both	Section 14–15 PSMB Act 2001
Incorrect HRD Corp levy Malaysia calculation (under-remittance)	Backpayment of shortfall + late payment interest on underpaid amounts for all affected periods	PSMB Act 2001
Failure to claim within 2 years (excess over RM10,000)	Forfeiture of levy balance above RM10,000 — permanently lost	HRD Corp fund management policy

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Directors Personally Liable: Under the PSMB Act 2001, company directors are personally responsible for ensuring their company registers and pays the HRD Corp levy Malaysia on time. Criminal prosecution runs against individual directors — not just the company — for wilful non-compliance. This is the same personal liability framework as EPF non-payment and PCB non-remittance.

How Payroll Services Handle HRD Corp Levy Malaysia Automatically

Managing HRD Corp levy Malaysia alongside EPF, SOCSO, EIS, and PCB in a single monthly payroll run is operationally complex — particularly for businesses with a mix of Malaysian employees, foreign workers, and part-time staff where each payroll element has different inclusion/exclusion rules. For many Malaysian SMEs, the risk of miscalculating the HRD Corp levy Malaysia base is high when payroll is managed manually.

Professional payroll services and certified payroll software solve this systematically:

Automatic employee categorisation: Payroll systems identify Malaysian vs foreign employees and include only Malaysian employee wages in the HRD Corp levy Malaysia calculation base — automatically excluding foreign workers, interns, and part-timers who should not be included.
Fixed vs variable allowance separation: The levy base includes fixed allowances but excludes variable ones — a distinction that payroll software manages accurately once configured correctly for each employee's allowance structure.
Rate management: As your Malaysian headcount grows from below 10 to 10+, the correct HRD Corp levy Malaysia rate (0.5% vs 1%) is applied automatically without manual rate changes.
Monthly eTRiS payment preparation: Professional payroll services generate the monthly HRD Corp levy Malaysia payment and submit via eTRiS before the 15th deadline — eliminating the 10% late payment interest risk.
Integrated statutory reporting: SQL Account and AutoCount payroll modules calculate HRD Corp levy Malaysia alongside EPF, SOCSO, EIS, and PCB in a single payroll run — generating all statutory payment files simultaneously.

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KC Group Payroll Services: KC Group's payroll outsourcing includes HRD Corp levy Malaysia calculation, monthly eTRiS payment submission, and levy balance monitoring — so your HRD Corp levy Malaysia contributions are always accurate, always on time, and never at risk of forfeiture through inaction. Find out about KC Group's payroll services →

Frequently Asked Questions — HRD Corp Levy Malaysia 2026

What is the HRD Corp levy Malaysia and who must pay it?

The HRD Corp levy Malaysia (formerly HRDF levy) is a monthly statutory contribution that eligible Malaysian employers must pay to the Human Resources Development Corporation (HRD Corp) under the PSMB Act 2001. Employers with 10 or more Malaysian employees are required to register and pay a 1% monthly levy on their Malaysian employees' wages plus fixed allowances. Employers with 5–9 Malaysian employees may register voluntarily and pay 0.5%. The HRD Corp levy Malaysia accumulates in your eTRiS account and can be claimed back for approved employee training programmes.

What wages do I include in the HRD Corp levy Malaysia calculation?

The HRD Corp levy Malaysia is calculated on basic salary plus fixed allowances paid to Malaysian citizen employees only. Foreign worker wages, intern wages, part-time employee wages, overtime pay, variable bonuses, travel reimbursements, and benefits in kind are all excluded from the HRD Corp levy Malaysia calculation base. The 1% or 0.5% levy rate is applied only to the combined basic salary and fixed allowances of your full-time Malaysian employees.

When is the HRD Corp levy Malaysia payment deadline?

The HRD Corp levy Malaysia must be paid by the 15th of the following month for the previous month's wages — the same deadline as EPF, SOCSO, EIS, and PCB. If the 15th falls on a public holiday, the deadline shifts to the last working day before the 15th. Payment is made via the eTRiS portal using FPX online banking or JomPay. Late payment after the 15th attracts a 10% per annum late payment interest on the outstanding HRD Corp levy Malaysia amount, calculated daily.

What happens if I don't claim my HRD Corp levy Malaysia for 2 years?

If you do not make any training claims within 2 years from registration or from your last HRD Corp financial assistance, your HRD Corp levy Malaysia balance above RM10,000 will be permanently forfeited to HRD Corp's general fund. Balances of RM10,000 or less are not affected by this forfeiture rule. To avoid forfeiture, actively submit training grant applications throughout the year — do not wait until the balance approaches the forfeiture threshold. Engage a professional payroll advisor to help you plan your HRD Corp levy Malaysia training claims.

Can I claim HRD Corp levy Malaysia for online training and e-learning?

Yes. In 2026, online training, e-learning platforms, LMS subscriptions, and digital learning programmes are claimable against your HRD Corp levy Malaysia balance — provided the training is delivered through an HRD Corp-registered training provider and the programme is approved before it commences. This includes cybersecurity training, data analytics, digital marketing, programming courses, and other technology-focused upskilling. Apply for your grant via the eTRiS portal before the training start date.

Is the HRD Corp levy Malaysia the same as HRDF? What changed?

Yes — the HRD Corp levy Malaysia is the same as the HRDF levy. In June 2021, the Human Resources Development Fund (HRDF) officially rebranded as the Human Resources Development Corporation (HRD Corp), reflecting its expanded role beyond levy collection to include career coaching, placement services, and digital training platforms. The levy rates (1% and 0.5%), eligibility criteria, payment deadlines, and claim procedures all remain the same. The eTRiS online portal (etris.hrdcorp.gov.my) replaced the older HRDF portal for all HRD Corp levy Malaysia registrations and claims. "HRDF levy" and "HRD Corp levy Malaysia" are used interchangeably and refer to the same legal obligation.

What is the penalty for not registering for HRD Corp levy Malaysia?

Failure to register for HRD Corp levy Malaysia when mandatory (10+ Malaysian employees) is a criminal offence under the PSMB Act 2001. The penalty is a fine of up to RM20,000 or imprisonment of up to 2 years, or both. Additionally, the company must pay all back-levy amounts for the entire period since it should have been registered, plus 10% per annum late payment interest on all outstanding amounts. Individual directors can be personally prosecuted. Any employer with 10 or more Malaysian employees in a covered industry who is not registered with HRD Corp should register immediately via the eTRiS portal at hrdcorp.gov.my.

Final Word: The HRD Corp Levy Malaysia Is Not Just a Cost — It's a Training Budget

Most Malaysian employers who are required to pay the HRD Corp levy Malaysia think of it purely as a statutory compliance cost — something you calculate, pay, and file every month. That mindset is what causes levy balances to accumulate unclaimed until the two-year forfeiture deadline hits.

The reality is that the HRD Corp levy Malaysia is a training budget that your company is legally required to create. At 1% of your Malaysian payroll, a company with RM50,000/month in Malaysian employee wages contributes RM6,000/year to HRD Corp — and every ringgit of that can be reclaimed as fully funded employee training. Professional certifications, digital skills programmes, leadership development, technical upskilling — all claimable through the SBL-Khas and HCC grant schemes.

The businesses that get the most value from the HRD Corp levy Malaysia are those that treat their levy balance as a training resource and systematically claim it back through approved programmes throughout the year. The businesses that lose the most are those who pay in diligently but never claim — watching their contributions disappear under the forfeiture rule.

Start with compliance: register correctly, calculate on the right base, pay by the 15th, avoid the late payment interest. Then move to strategy: build a training calendar, identify approved providers, and submit claims regularly. Your HRD Corp levy Malaysia contributions are fully recoverable — make sure you recover them.

👉 Talk to KC Group about payroll services that handle your HRD Corp levy Malaysia calculation, payment, and levy advisory automatically every month →

HRD Corp Levy Malaysia — Calculated Correctly, Paid on Time

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HRD Corp Levy Malaysia 2026 HRDF Malaysia 2026 HRDF Contribution Malaysia HRD Corp Malaysia PSMB Act 2001 Malaysia HRD Corp Training Grant SBL-Khas Malaysia eTRiS HRD Corp HRDF Claimable Courses Malaysia Payroll Malaysia 2026

HRD Corp Levy Malaysia 2026: Complete HRDF Guide — Registration, Rates, Calculation & Training Claims