Malaysia: Exemption From Human Resources Development Levy Payment

Under the Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) Order 2021 ("Order"), any employer in the industries and carrying out activities listed in the Schedule of the Order to whom the Pembangunan Sumber Manusia Act 2001 applies, is exempt from paying a levy to the Human Resources Development Fund. The exemption is in force from 1 June 2021 to 31 December 2021 and applies to employers who have registered with the Pembangunan Sumber Manusia Berhad from 1 March 2021 to 30 June 2021.
 
The list of exempted industries and sectors or activities is available here.

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