How to claim the HRD Corp levy (SBL-Khas) in 2026

Most Malaysian employers pay the HRD Corp levy every month, yet a large share of that money sits unused. This guide explains, in practical terms, how the levy works under the law, who has to register, what SBL-Khas actually is, and the exact steps to claim an approved programme in 2026. Carriera Academy is an HRD Corp Approved Training Provider, so the programmes we run are eligible for SBL-Khas claims. New to the jargon? Keep our glossary open as you read.

What is the HRD Corp levy, and why do I pay it?

The HRD Corp levy is a statutory human-resource development levy collected from employers under the Pembangunan Sumber Manusia Berhad Act 2001 (the PSMB Act). It is a monthly contribution calculated as a percentage of your employees' wages, pooled into a fund that you can later draw on to train your own workforce. In short, it is not a tax that disappears — it is training money you have prepaid.

According to HRD Corp, the monthly levy is charged at 1% of the monthly wages of employees for mandatory employers, and 0.5% for employers in the smaller optional category (hrdcorp.gov.my/registered-employers). The fund is administered by Human Resource Development Corporation (HRD Corp), the agency under the Ministry of Human Resources that took over from the former HRDF.

Who must register with HRD Corp?

Registration depends on how many Malaysian employees you have. HRD Corp states that registration is compulsory for employers with 10 or more Malaysian employees, who then pay the 1% levy. Employers with 5 to 9 Malaysian employees are given the option to register, and if they do, they pay 0.5% (hrdcorp.gov.my/registered-employers). If you are unsure which band you fall into, confirm directly with HRD Corp before relying on any figure here.

Malaysian employees	Registration	Levy rate
10 or more	Compulsory	1% of monthly wages
5 to 9	Optional	0.5% of monthly wages

Rates and thresholds verified against hrdcorp.gov.my/registered-employers (June 2026). Always re-confirm the current figures with HRD Corp before budgeting.

What is SBL-Khas and how is it different from paying out of pocket?

SBL-Khas — the HRD Corp Claimable Courses scheme — lets you fund approved training directly from your levy account instead of paying the trainer yourself. HRD Corp explains that under this scheme, "employers are not required to make an upfront payment for the course fee to the registered training provider, as the course fee will be debited from the employer's account" (HRD Corp SBL-Khas guide). In practice, the levy you have already accumulated pays for the course.

The scheme covers both in-house training (run for your own staff) and public programmes (open courses you send people to). Per HRD Corp, in-house training accommodates a minimum of 2 and a maximum of 50 participants, while public training takes a minimum of 1 and a maximum of 9 (SBL-Khas scheme). Carriera's corporate training programmes are delivered online via Zoom and fall squarely within these claimable formats.

How do I claim an approved programme, step by step?

The mechanics sit inside HRD Corp's e-TRiS portal. The golden rule: you must apply for grant approval before the training takes place — HRD Corp's own guidance is that "prior to sending your employees for training programmes, you have to apply for a training grant approval" (hrdcorp.gov.my/faq). Here is the practical sequence for a Carriera programme.

Portal steps summarised from the official HRD Corp SBL-Khas scheme guide. Screens and field names may change — always follow the current e-TRiS flow.

What costs can I claim, and what falls outside SBL-Khas?

SBL-Khas is built around the cost of approved training — chiefly the course fee paid to a registered provider, plus certain allowable training-related items. The table below is a practical orientation, not a definitive ruling; the binding list is HRD Corp's, so confirm any specific cost against their employer guidelines before you assume it is claimable.

Typically claimable	Generally not claimable
Course fee to an HRD Corp approved training provider	Programmes run by non-approved providers
Approved training-related allowances within HRD Corp limits	Training applied for after the course has already run
In-house or public courses within the participant limits	General business expenses unrelated to the training
Programmes you applied and got approval for in advance	Costs above the approved grant amount

What are the most common mistakes employers make?

Most failed or rejected claims come down to a handful of avoidable errors. The single biggest one is timing — applying for the grant only after the training has already happened, when approval is required beforehand (hrdcorp.gov.my/faq). Watch for these:

• Applying too late. Submit and secure grant approval on e-TRiS before the course commences, not afterward.
• Using a non-approved provider. Only courses from an HRD Corp Approved Training Provider are claimable — confirm the provider's status first.
• Incomplete documents. Missing invoices, trainer profiles, or course content stall the application. Gather them up front.
• Ignoring participant limits. In-house and public formats have different minimum and maximum headcounts — plan your cohort accordingly.
• Letting the levy lapse. Unused levy is a missed opportunity; budget your training calendar so the fund is actually deployed.

Carriera handles the paperwork-heavy parts with you — supplying the quotation, trainer profile and course schedule, and pointing you to the right scheme code — so the claim is straightforward. Explore the catalogue on our training page or read more about our corporate training approach.

Disclaimer: This guide is general information, not legal or compliance advice, and the levy mechanics are administered by HRD Corp under the PSMB Act 2001. Rates, thresholds and scheme rules can change — always verify the current position with HRD Corp at hrdcorp.gov.my before acting. Figures here were checked against HRD Corp's own pages in June 2026.