HRDF Levy Calculator 2026 — Malaysia
Calculate your company's HRD Corp monthly levy contribution in seconds. Enter your headcount and average salary below.
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Malaysian headcount only
Per employee, per month
Your HRD Corp levy breakdown
Monthly levy contribution
RM 750.00
Annual levy pool
RM 9,000.00
Per-employee monthly levy
RM 30.00
Levy rate
1.0% of wages
Your annual levy pool of RM 9,000.00 can be claimed in full for HRDF-registered training courses. Unused levy does not roll over indefinitely — plan your training calendar early.
About the HRD Corp Levy
The Human Resources Development (HRD) levy is a mandatory contribution collected by HRD Corp (formerly HRDF) under the Pembangunan Sumber Manusia Berhad (PSMB) Act 2001. Employers in covered sectors who have 10 or more Malaysian employees must register and contribute 1% of their total monthly wage bill each month. This creates an annual training fund that employers can draw down to pay for approved courses and programmes.
Employers with fewer than 10 Malaysian employees may register voluntarily at a reduced rate of 0.5% of monthly wages. Voluntary registration still unlocks access to the full suite of HRDF-registered training providers and grants, making it financially attractive for smaller companies with active learning and development programmes.
The levy pool accrues monthly and can be claimed against any training programme delivered by an HRDF-registered provider. Unused levy does not roll over indefinitely — HRD Corp periodically reclaims dormant funds — so it pays to map your annual training calendar against your projected levy pool early in the financial year.
Frequently Asked Questions
What is the HRD Corp levy rate in Malaysia?
The rate is 1% of monthly wages for companies with 10 or more employees (mandatory), and 0.5% for companies with fewer than 10 Malaysian employees (voluntary).
How is the HRDF levy calculated?
Monthly levy = (number of employees × average monthly salary) × levy rate. Annual levy pool = monthly levy × 12. This calculator does all the maths for you.
Can I claim the full HRD Corp levy for training?
Yes. The full annual levy pool can be used to claim costs for HRDF-registered training courses. Plan your training calendar early to use your full entitlement before the year-end.
Which employees are counted for the HRD Corp levy?
Only Malaysian citizens and permanent residents are counted for the purpose of determining levy obligations. Foreign employees are generally excluded from the headcount under the PSMB Act 2001.
When must employers register with HRD Corp?
Employers in covered sectors must register within 30 days of reaching the threshold of 10 Malaysian employees. Voluntary registration is open at any time for smaller employers who want to access the training grant system.
Ready to use your levy?
Browse HRDF-registered training providers and find approved courses you can claim against your annual levy pool.
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