Knowing how to claim your HRD Corp levy is what turns a monthly payroll deduction back into training for your team. If your company in Malaysia pays the HRD Corp levy every month but rarely uses it for staff training, you may have training funds sitting unused. Many Malaysian employers know they contribute to HRD Corp, but are less clear about how the grant and claim process actually works. HRD Corp tightened its grant rules in 2026, so timing matters more than ever — get that part right, and the rest is mostly paperwork.
What is the HRD Corp levy?
The HRD Corp levy is a monthly contribution that registered Malaysian employers pay into the Human Resource Development Fund, under the PSMB Act 2001. The rate is 1% of each employee's monthly wages for employers with 10 or more Malaysian employees. Employers with 5 to 9 employees may register optionally at 0.5%. Only Malaysian citizens count toward the 10-employee threshold — foreign workers, permanent residents, interns and part-timers are not counted.
The important thing to understand: this is not a tax. It is your money, set aside for staff training, and you can claim it back when you send your people to registered training.
You must apply for grant approval before the training takes place — never after. This is the single most common reason claims get rejected. Everything else in this guide follows from getting that one thing right.
How SBL-Khas works
Most employer-initiated corporate training is claimed under the SBL-Khas scheme (Skim Bantuan Latihan Khas). Under SBL-Khas, HRD Corp pays the registered training provider directly from your levy account, so there is little or no upfront cost to your company. You attend the training, the provider verifies attendance, and the approved fee is debited from your levy balance.
This is different from the older plain SBL scheme, where the employer pays the provider first and claims reimbursement afterwards. For most companies, SBL-Khas is the simpler and more cash-flow-friendly route.
| SBL-Khas | SBL | |
|---|---|---|
| Who pays first | HRD Corp pays the provider directly from your levy | Employer pays the provider, then claims back |
| Upfront cost | Little or none | Full fee upfront |
| Best for | Most corporate and public training | When a provider is not on SBL-Khas |
The claim process, step by step
Check your levy balance
Log in to the HRD Corp eTRiS portal and confirm your company is registered and your levy account is active. Check how much balance you have to work with.
Choose a registered programme and provider
The simplest route is to pick a programme already registered with HRD Corp, delivered by a registered training provider. The programme details, trainer and course code are already in the system, which makes the application straightforward.
Apply for the grant — before training
Submit your grant application in eTRiS under the SBL-Khas scheme. As a rule, HRD Corp needs the grant approved at least 14 days before the training starts. In practice, apply around 21 days ahead to leave room for review and any queries.
Get approval
Wait for HRD Corp to approve the grant. If they raise a query, you often have only a few days to respond — so don't leave the application to the last minute.
Deliver the training as approved
Run the programme exactly as approved — same dates, same participants, same content. Keep attendance records and evaluation forms from day one, as these are needed for the claim.
Submit the claim
After training, submit the claim with your documents. You have up to six months, but don't wait — submit as soon as the training ends so reimbursement reaches your account sooner. Under SBL-Khas, HRD Corp pays the registered provider directly once attendance is verified.
The 14-day rule (and the 2026 change)
HRD Corp requires the grant to be approved a set number of days before training. For in-house training the rule is 14 days before the programme runs. HRD Corp applied a temporary shorter window for public courses during 2026, but the 14-day rule returns from January 2027 — so planning for 14 days keeps you safe either way.
Because HRD Corp needs time to review, and can raise a query with only a short window to respond, we recommend applying around 21 days ahead. That buffer is what protects your training date.
Why claims get rejected
Most failed claims come down to a handful of avoidable mistakes:
- Applying too late — the grant must be approved before the course begins, not after.
- Using a non-registered provider — only training from a registered provider qualifies.
- Delivering something different from what was approved — dates, participants and content must match the grant.
- Missing documents — incomplete attendance records or evaluation forms hold up the claim.
- Leaving the claim too long — submit within the window, ideally the same month as the training.
Can unused HRD Corp levy be forfeited?
Yes. Levy that sits unused for too long can be forfeited — which is exactly why claiming matters. If you have been contributing for years without claiming, that is training money you have already paid, quietly draining away. Read more on how your levy can be forfeited if it is not used in time, and use this guide to put it to work before that happens.
Frequently asked questions
Is the HRD Corp contribution compulsory?
If you have 10 or more Malaysian employees, yes — registration and the 1% levy are compulsory under the PSMB Act 2001. Employers with 5 to 9 employees may register optionally at 0.5%.
Do I have to pay for the training upfront?
Under SBL-Khas, usually not — HRD Corp pays the registered provider directly from your levy account. A provider may optionally request a partial upfront amount with your consent, but the default is no upfront payment.
How long do I have to submit a claim after training?
You have up to six months from the training completion date, but the sooner you submit, the sooner reimbursement lands.
How many days before training should I apply?
At least 14 days before, as a rule. We recommend around 21 days to allow for review and any queries.
Can I claim for both public and in-house training?
Yes. Public sessions and in-house programmes are both claimable under SBL-Khas / SBL, subject to grant approval and requirements.
Ready to put your levy to work?
GOFLEX EVENTS is an HRD Corp Registered Training Provider in Kuala Lumpur. Booking claimable training is the practical way to use your levy before it expires.
This guide is general information, not formal advice. HRD Corp rules, rates and windows can change — always confirm the current details on the official HRD Corp portal (hrdcorp.gov.my) before relying on them for a claim.
