HRDC & HRDF,
explained.
HRDC 与 HRDF，
讲明白。
HRDC & HRDF,
dijelaskan.
A practical guide to Malaysia's national workforce-upskilling system — the PSMB Act 2001, the 1% payroll levy, the HRDF trust fund, the nine HRD Corp grant schemes, and the eTRiS claim workflow — from a registered HRDC trainer (ID 51652). 马来西亚全国劳动力技能提升体系的实用指南 — 2001 年 PSMB 法令、月薪 1% 缴金、HRDF 信托基金、HRD Corp 九套资助计划与 eTRiS 索赔流程 — 由注册 HRDC 讲师（ID 51652）制作。 Panduan praktikal sistem peningkatan kemahiran kebangsaan — Akta PSMB 2001, levi 1%, dana HRDF, sembilan skim HRD Corp, dan aliran kerja eTRiS — oleh jurulatih HRDC berdaftar (ID 51652).
Learn how the levy and claim actually work. 了解基金与索赔究竟如何运作。 Fahami levi & tuntutan dengan terperinci.
The 2026–2030 rules every employer must plan around. 每位雇主都必须据以排期的 2026–2030 新规。 Peraturan 2026–2030 yang setiap majikan perlu rancang.
HRD Corp has tightened how training grants are applied for. The fund and your levy are unchanged — but from 15 June 2026 the paperwork window is stricter, with no amendments and no appeals. Here is exactly what moved, and how we keep your claims clean. HRD Corp 收紧了培训拨款的申请方式。基金与你的缴纳金没变 — 但自 2026 年 6 月 15 日起，文书窗口更严格，不可修改、不再上诉。下面讲清究竟改了什么，以及我们如何为你保持报销「干净通过」。 HRD Corp telah memperketat cara geran latihan dimohon. Dana dan levi anda tidak berubah — tetapi mulai 15 Jun 2026 tetingkap dokumen lebih ketat, tiada pindaan dan tiada rayuan. Ini yang berubah, dan cara kami pastikan tuntutan anda lulus bersih.
Under Circular 6/2024, every trainer must hold valid, active HRD Corp accreditation (TTT/HRD-TDF) on the training date. Lapsed by a day = claim disqualified, no appeal. Always ask for the trainer's ID and expiry. Ours — Trainer 51652 — is kept current.根据第 6/2024 号通令，每位讲师在培训当日都须持有效且在期的 HRD Corp 认证（TTT/HRD-TDF）。过期一天即报销作废、不得上诉。请务必索取讲师编号与到期日。我们的认证 — 讲师 51652 — 持续有效。Di bawah Pekeliling 6/2024, setiap jurulatih mesti memegang akreditasi HRD Corp (TTT/HRD-TDF) yang sah pada tarikh latihan. Luput sehari = tuntutan terbatal, tiada rayuan. Kami — Jurulatih 51652 — sentiasa terkini.
With the LHDN phased rollout, the provider's tax invoice must be a validated e-Invoice for a claim to process — a plain PDF is no longer enough. We issue compliant e-Invoices as standard, so this never holds up your claim.随着 LHDN 分阶段推行，提供方的税务发票须为经验证的电子发票，报销方能受理 — 普通 PDF 已不足够。我们默认开具合规电子发票，这一关永不卡你。Dengan pelancaran berperingkat LHDN, invois penyedia mesti e-Invois disahkan untuk diproses — PDF biasa tidak memadai. Kami keluarkan e-Invois patuh sebagai standard.
| When时间Bila | Change变化Perubahan | What to do应对Tindakan |
|---|---|---|
| Jan 20252025年1月Jan 2025 | Trainer accreditation mandatory (TTT/HRD-TDF)讲师认证强制（TTT/HRD-TDF）Akreditasi jurulatih wajib | Verify trainer ID & expiry every booking每次预订都核对讲师编号与到期日Sahkan ID & luput jurulatih setiap kali |
| 2024–262024–262024–26 | e-Invoice phased in for all providers电子发票对所有提供方分阶段推行e-Invois berperingkat semua penyedia | Insist on a validated e-Invoice坚持取得经验证的电子发票Tuntut e-Invois disahkan |
| 15 Jun 20262026/6/1515 Jun 2026 | Confirmed dates, 14-day wait, no amend / appeal确认日期、14 天等待、不得改/诉Tarikh disahkan, tunggu 14 hari, tiada pinda/rayu | Submit 3+ weeks ahead, details locked提前 3 周以上提交、细节锁定Hantar 3+ minggu awal, butiran dikunci |
| 2026 onward2026 起2026 dst | Revised Allowable Cost Matrix; digital learning claimable修订版可报销成本矩阵；数字学习可报销Matriks Kos Dibenarkan disemak; pembelajaran digital boleh tuntut | Re-check cost caps before quoting报价前重新核对成本上限Semak had kos sebelum sebut harga |
| 2027–302027–302027–30 | Continued digital-first, audit-tighter direction持续数字优先、稽核趋严Terus digital-dahulu, audit lebih ketat | Keep clean records for every claim每笔报销都保留完整记录Simpan rekod kemas setiap tuntutan |
Indicative timeline based on current HRD Corp circulars; specifics may be updated by further circulars — we track them. Read the full breakdown: 依现行 HRD Corp 通令整理的指示性时间线；具体内容或随后续通令更新 — 我们持续跟进。阅读完整解读： Garis masa berdasarkan pekeliling HRD Corp semasa; butiran mungkin dikemas kini — kami pantau. Baca penuh: blog-hrdc-2026-grant-rules →
If your company pays HRD Corp levy, this training is effectively free. 公司若已缴 HRD Corp 基金，这套培训等于免费。 Jika syarikat anda membayar levi HRD Corp, latihan ini hampir percuma.
Malaysian employers with 10+ staff pay a 1% levy of monthly payroll to HRD Corp. That fund sits there until you use it. We help you put it to work — claim back HRDF-Claimable Course (HCC), trainer fees and allowances. 马来西亚雇员 10 人以上的公司每月按 1% 工资缴 HRD Corp 基金 — 这笔钱不用就闲置。我们帮你把它用起来 — 课程（HCC）、讲师费、补贴全可索赔。 Majikan Malaysia dengan 10+ pekerja membayar levi 1% gaji bulanan kepada HRD Corp. Kami bantu anda gunakannya semula — yuran kursus, jurulatih, elaun.
A statutory body, a levy fund, and a national training register — in one. 一个法定机构、一笔培训缴金、一个全国培训登记 — 三位一体。 Badan berkanun, dana levi, dan daftar latihan kebangsaan — dalam satu.
Human Resource Development Corporation (HRD Corp, previously HRDF / PSMB) was constituted under the Pembangunan Sumber Manusia Berhad Act 2001 to administer Malaysia's national workforce upskilling fund. It reports to the Ministry of Human Resources (KESUMA). 人力资源发展机构（HRD Corp，前称 HRDF / PSMB）依据 2001 年《人力资源发展机构法》成立，负责管理全国劳动力技能提升基金，隶属人力资源部（KESUMA）。 HRD Corp (dahulunya HRDF / PSMB) ditubuhkan di bawah Akta Pembangunan Sumber Manusia Berhad 2001, mentadbir dana peningkatan kemahiran tenaga kerja kebangsaan. Di bawah Kementerian Sumber Manusia (KESUMA).
Six pillars HRD Corp is tasked with delivering.HRD Corp 必须交付的六大职责。Enam mandat HRD Corp.
- 01Levy administration缴金管理Pentadbiran levi — collect, hold and disburse the 1% / 0.5% payroll levy from registered employers.向已登记雇主征收、托管并拨付 1% / 0.5% 工资缴金。kutip, simpan dan agih levi 1% / 0.5% gaji.
- 02Training-grant schemes培训资助计划Skim geran latihan — SBL-Khas, SBL, HRD-iTrain, Industrial Training, ALAT, FWT and ad-hoc national programs.SBL-Khas、SBL、HRD-iTrain、工业培训、ALAT、FWT 及阶段性国家方案。SBL-Khas, SBL, HRD-iTrain, Latihan Industri, ALAT, FWT.
- 03Trainer accreditation讲师认证Akreditasi jurulatih — Train-The-Trainer (TTT) program, trainer ID issuance, code-of-conduct & CPD audit.TTT 培训师培训、讲师 ID 发放、职业守则与 CPD 审计。Program TTT, ID jurulatih, audit CPD.
- 04Provider registration培训供应商登记Pendaftaran penyedia — classifying training providers (Class A/B/C) and gating SBL-Khas direct-billing access.培训供应商分级（A/B/C 类）及 SBL-Khas 直拨开通。Klasifikasi penyedia (Kelas A/B/C).
- 05Skills-needs research技能需求研究Kajian keperluan kemahiran — publishing the National Occupational Skills Standard (NOSS) mapping & the Critical Occupations List (MyKWA).发布国家职业技能标准（NOSS）映射及紧缺职业清单（MyKWA）。Terbitkan NOSS & MyKWA.
- 06Outreach & advisory推广与咨询Khidmat nasihat — state offices (incl. Johor at Wisma HRD Corp Iskandar), industry consultations, eTRiS helpdesk.各州办公室（含柔佛依斯干达 Wisma HRD Corp）、行业咨询、eTRiS 服务台。Pejabat negeri (Johor di Wisma HRD Corp Iskandar), nasihat industri, eTRiS.
HRDF is the fund. HRD Corp is the body that manages it. HRDF 是基金本身；HRD Corp 是管理它的机构。 HRDF ialah dana. HRD Corp ialah badan yang mentadbirnya.
The Human Resources Development Fund (HRDF) is a legally separate trust account fed by the monthly payroll levy. Money paid in stays attributable to the contributing employer for 24 months before it goes into HRD Corp's general pool — that's the dormancy window every CFO should track. 人力资源发展基金（HRDF）是法律上独立的信托账户，由每月工资缴金注入。每笔缴入款项在雇主名下保留 24 个月，超期未用方进入 HRD Corp 总池 — 这是每位 CFO 都该盯紧的休眠窗口。 HRDF ialah akaun amanah berasingan dari segi undang-undang. Wang levi kekal pada nama majikan selama 24 bulan sebelum masuk kolam umum HRD Corp.
1% or 0.5% of monthly wages.月薪的 1% 或 0.5%。1% atau 0.5% gaji bulanan.
Employers with ≥ 10 Malaysian employees pay 1% mandatorily. Those with 5–9 may opt in voluntarily at 0.5%. "Wages" = First Schedule definition: basic salary + fixed allowances; excludes OT, gratuity, perquisites.10 名以上马来西亚员工的雇主强制缴 1%；5–9 名可自愿缴 0.5%。"工资"按附表一定义：基本薪资 + 固定津贴；不含加班费、感谢金、福利。≥ 10 staf MY: wajib 1%; 5–9: sukarela 0.5%. "Gaji" = gaji asas + elaun tetap; tidak termasuk OT & gratuiti.
Monthly · payable by 15th of following month.每月缴 · 次月 15 日前缴付。Bulanan · sebelum 15hb bulan berikutnya.
Submission via the eTRiS Levy module, FPX or JomPAY (biller 96042). Late payment penalty: 10% per month of the unpaid amount (PSMB Act s.16). Records retained 7 years for KESUMA audit.通过 eTRiS 缴金模块、FPX 或 JomPAY（账户号 96042）缴付。逾期罚款：未缴金额每月 10%（PSMB 法令第 16 条）。记录留存 7 年备 KESUMA 稽核。Melalui eTRiS Levi, FPX atau JomPAY (96042). Denda lewat: 10% sebulan (s.16). Simpan rekod 7 tahun.
Malaysian permanent / contract / probationary.马来西亚正式 / 合同 / 试用员工。Pekerja MY tetap / kontrak / percubaan.
Domestic helpers, foreign workers, expatriates, interns < 6 months, and directors not on payroll are excluded. Gig workers under FWA 2023 are excluded until further notice.家佣、外籍劳工、外派人员、6 个月以下实习生、未列薪资册的董事 不计入。2023 灵活就业法下的零工目前 暂不纳入。Pekerja domestik, asing, ekspatriat, intern < 6 bln, pengarah bukan payroll dikecualikan.
Six cost categories are claimable.六类开销可索赔。Enam kategori boleh dituntut.
Under HRD Corp Circular 2/2023, an employer may convert levy balance into the following — provided the course is on the HCC (HRDF-Claimable Course) register and the trainer (or training provider) is HRDC-accredited.依据 HRD Corp 通告 2/2023，雇主可将基金余额转换为下列项目 — 前提是课程列入 HCC（HRDF 可索赔课程）目录，且讲师或培训机构已经 HRDC 认证。Pekeliling 2/2023 HRD Corp — kategori boleh tukar, asalkan kursus HCC dan jurulatih/penyedia berdaftar HRDC.
- Course fees课程费用Yuran kursus · trainer rate × hours, public-class seat fee讲师时薪 × 学时、公开班座位费kadar jurulatih × jam100%
- Trainee allowance学员补贴Elaun pelatih · meal & transport, daily cap by zone餐补与交通，按区域日限额makan & pengangkutan, had harianRM 250 / d
- Consumables & materials耗材与教材Bahan kursus · printed workbook, lab kits, simulators印刷讲义、实验工具、模拟器buku, kit makmal100%
- Venue / equipment rental场地 / 设备租赁Sewa tempat / peralatan · non-owned venues only; 1-day cap RM 1.5k仅限非自有场地；每日上限 RM 1,500bukan milik sendiri; had RM 1.5k / hariCAPPED
- Certification fee认证考试费Yuran pensijilan · third-party body fee (e.g. CMII, PMP, PMI-ACP, AWS)第三方认证费（如 CMII、PMP、PMI-ACP、AWS）badan ketiga (CMII, PMP, AWS)100%
- Overseas conferences海外会议Persidangan luar negara · economy flight + accommodation, pre-approval mandatory经济舱机票 + 住宿，须事先批准tiket ekonomi + penginapan, perlu prakelulusanSBL ONLY
Nine schemes draw from the same HRDF pot. SMEs use three. 同一笔 HRDF 资金分九套计划支用。中小企常用三套。 Sembilan skim, satu kolam HRDF. PKS guna tiga.
SBL-Khas, SBL and HRD-iTrain are the three a Johor SME owner will actually touch. The remaining six fund national-scale programs (apprenticeship, future-workforce, recognition of prior learning, etc.) and are explained below for completeness. 柔佛中小企老板真正用得到的是 SBL-Khas、SBL、HRD-iTrain 这三套。其余六套为国家级方案（学徒制、未来劳动力、过往学习认可等），下表一并列出以备查。 SBL-Khas, SBL & HRD-iTrain — tiga skim utama PKS Johor. Enam lagi untuk program kebangsaan, disenaraikan di bawah.
If you employ in Malaysia, here's your HRDC year. 如果你在马来西亚雇人，这就是你的 HRDC 年。 Jika anda majikan MY, ini kalendar HRDC anda.
Claim flow — the eTRiS workflow, with the days marked. eTRiS 报销流程 — 每一步都有时间点。 Aliran tuntutan eTRiS — dengan setiap langkah dicop tarikh.
The Pembangunan Sumber Manusia Berhad Act 2001 forces every covered employer to bank 1% of monthly payroll into HRD Corp. The trick is converting that into real training without losing it to the 24-month dormancy review. We file Grant on Day 0 and submit the claim on Day 30. 2001 年人力资源发展局法令要求被覆盖雇主每月缴存工资 1% 到 HRD Corp。难点是在 24 个月“休眠复查”之前用完。我们在第 0 天提交 Grant，第 30 天提交赔付申请。 Akta PSMB 2001 — 1% gaji bulanan ke HRD Corp. Kami fail Grant pada Hari 0, hantar tuntutan Hari 30.
Is your company a registered employer?你的公司是否已申报雇主？Adakah syarikat anda majikan berdaftar?
Coverage was expanded in March 2021 — nearly every industry now falls under the Act. The threshold is on Malaysian headcount, not turnover.2021 年 3 月覆盖范围扩充，几乎所有行业都被纳入。门槛看马来西亚雇员数，不看营业额。Liputan diperluas Mac 2021 — hampir semua industri. Ambang: bilangan staf MY, bukan perolehan.
What 1% of payroll buys you, per year.每年 1% 工资能抢回来多少预算。Apa yang 1% gaji bayar setiap tahun.
Funds dormant > 24 months go into HRD Corp's annual “review” list (circular 2/2023). Use it, don't park it.超过 24 个月闲置会进入 HRD Corp 年度复查名单（通告 2/2023）。使用它，不要存着。Dana tidak digunakan > 24 bulan masuk semakan tahunan (pekeliling 2/2023).
1. Intake1. 报名1. Daftar
WhatsApp us your eTRiS levy screenshot + headcount.WhatsApp 发过来 eTRiS 余额截图 + 人数。Hantar tangkapan eTRiS & headcount.
2. Submit Grant2. 提交 Grant2. Hantar Grant
Trainer ID 51652, course outline, T&E budget filed via eTRiS.讲师 ID 51652、大纲、T&E 预算上传 eTRiS。ID 51652, garis kasar & bajet T&E.
3. Approval (LA)3. 批准函 LA3. Surat Kelulusan
Letter of Authorisation returns. We forward to your finance lead.批准信返回，转发贵司财务。Surat LA tiba; kami majukan kepada kewangan.
4. Deliver4. 交付课程4. Sampaikan
Class runs on BenQ Board. Daily signed attendance + pre/post assessment.在 BenQ Board 上上课；每日考勤与考核。Kelas pada BenQ Board; kehadiran & penilaian.
5. T3 Form5. 提交 T35. Borang T3
Completion submission — T3 must match the invoice line-for-line.完结提交 — T3 需与发票逐项对应。Penyiapan — T3 mesti padan invois.
6. Claim6. 提交赔付6. Hantar tuntutan
SBL-Khas direct-billing — employer pays nothing out-of-pocket within levy.SBL-Khas 直抨 — 企业在余额内零现金支出。SBL-Khas — majikan tidak keluarkan tunai (dalam levi).
7. Paid7. 收款7. Bayar
HRD Corp settles the trainer directly. Audit-pack archived for 7 years.HRD Corp 直付讲师。审计包归档 7 年。HRD Corp bayar terus. Pakej audit disimpan 7 thn.
SBL-Khas
HRD Corp pays the trainer directly. Zero employer cash outflow (within levy balance).HRD Corp 直付讲师。余额内零现金支出。HRD Corp bayar terus pada pelatih.
- Trainer must be HRDC-registered (TTT)讲师需 HRDC 注册（TTT）Pelatih wajib HRDC-TTT
- Trainee min. 75% attendance学员出席率 ≥ 75%Kehadiran ≥ 75%
- T&E: RM 250/pax/day capT&E：人/天 RM 250T&E: RM 250/staf/hari
SBL
Employer pays first, HRD Corp reimburses on completion. Used when courses fall outside the SBL-Khas trainer list.企业先付，完课后报销。课程不在 SBL-Khas 讲师名单时使用。Majikan bayar dulu, HRD bayar balik.
- Non-HRDC trainers / vendors accepted容许非 HRDC 讲师 / 供应商Pelatih bukan HRDC dibenarkan
- Reimbursement: 30–60 days after T3T3 后 30–60 天返赔Pulang dalam 30–60 hari
- Overseas / conference: pre-approval required海外 / 会议需预批Luar negara: prakelulusan
HRD-iTrain
Self-paced online catalogue inside the eTRiS portal. Lower per-head price; useful for compliance refreshers, scale rollouts.eTRiS 门户内的自学线上课。单价低，适合合规复训、多点麦纪复制。Katalog dalam talian dalam eTRiS — sesuai untuk pematuhan.
- PDPA / OSH / anti-bribery refresher coursesPDPA / OSH / 反贿赂复训课PDPA / OSH / antirasuah
- Auto-issued e-cert on 80% completion完成 80% 后自动发 e-certe-Sijil auto pada 80%
- Pairs with on-site SBL-Khas for blended可与现场 SBL-Khas 混合Boleh gabung SBL-Khas
A trusted referral, one intro away. 一通信任的引荐，立刻在你手边。 Rujukan dipercayai, sekali pengenalan.
Nicholas is an active member of the BNI Massive 高峰 chapter in Iskandar Puteri — a vetted network of audit, cleaning, signage, security, F&B, professional services and trades. After training, we route any need you raise to a chapter partner we'd hire ourselves. Nicholas 是依斯干达公主城 BNI Massive 高峰分会的活跃会员 — 一张已审核的同业网（审计、清洁、招牌、安防、F&B、专业服务等）。培训结束后，你提出任何需求，我们都能转介到自己也愿意雇用的会员伙伴。 Nicholas ialah ahli aktif cabang BNI Massive 高峰 di Iskandar Puteri — rangkaian disahkan (audit, pembersihan, sekuriti, F&B, profesional). Selepas latihan, kami sambungkan keperluan anda ke ahli cabang yang kami sendiri akan upah.
HRDC-registered, claim-side fluent. HRDC 注册讲师，熟悉索赔实务。 Berdaftar HRDC, fasih sisi tuntutan.
A registered HRD Corp Trainer (ID 51652) who actually files the Grant, the T3 and the claim packet on behalf of employer clients — not a trainer who hands the paperwork back to your HR after delivery. 注册的 HRD Corp 讲师（ID 51652），实际代雇主客户提交 Grant、T3 与索赔包 — 而不是上完课把文件甩回给 HR 的讲师。 Jurulatih HRD Corp berdaftar (ID 51652) yang fail Grant, T3 dan pakej tuntutan untuk pelanggan — bukan jurulatih yang serah dokumen kepada HR selepas penyampaian.
Principal Consultant & Trainer 首席顾问 / 主讲讲师 Perunding Utama & Jurulatih
Six years running My NonStop Enterprise across four licensed pillars. Class structure favours hands-on workstations over slide-clicking — every participant leaves with a working artefact (a wired BenQ Board scene, a written risk register, an Omada SSID setup). 六年间在四项持牌业务之间往返打磨。课堂偏重 动手工位，不堆 PPT — 每位学员离场都有一件可用产出（BenQ Board 实操、风险登记表、Omada SSID 配置）。 Enam tahun menjalankan MNS. Kelas mementingkan stesen tangan, bukan klik slaid — setiap peserta pulang dengan artifak siap.
Active member of BNI Massive 高峰 (Iskandar Puteri) — meaning each cohort is offered post-course referrals into a vetted SME network, free of charge. 同时是 BNI Massive 高峰（依斯干达公主城）活跃会员 — 每期学员课后可获中小企同业网免费转介。 Ahli aktif BNI Massive 高峰 (Iskandar Puteri) — setiap kohort dapat rujukan PKS secara percuma.