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What is the HRD Levy?

The HRD (Human Resources Development) Levy is a mandatory employer contribution, typically a percentage of employee salaries, to fund programs improving the national workforce's skills in Malaysia.


Companies with 10 or more employees are required to contribute, while those with 5 to 9 employees can opt to register, though it's not obligatory.

How To Calculate the HRD Levy

Unutilised HRD Levy Forfeiture

Starting in 2020, Section 25 of the PSMB Act 2001 shortens the timeframe for forfeiting unclaimed HRD Levy funds to 2 years instead of 5. If no claims are made within this period, your Levy contributions from two years ago will be forfeited until RM10,000 remains.

Act quickly to claim valuable financial assistance and benefits for your businesses.

FEE per day for advance level = RM 1300.00 per day?