The Types of HRD Corp
Levy, Explained
The HRD Corp levy has two sides — the contribution you pay in (rates and payment types) and the schemes you claim it back through. Here's how both work, and how they connect.
Two sides of the same levy
The HRD Corp levy isn't a one-way cost. There are really two families of "type" to get straight — the levy you pay in, and the schemes you claim it back through to train your people:
- Paying in — your contribution class (the rate) and the payment type (current, arrears or interest).
- Claiming back — the training schemes (SBL, SBL-Khas and others) that turn your levy into funded training.
This guide walks through both, and shows how they connect.
The two contribution classes
Your rate depends on headcount. The levy is charged on each Malaysian employee's basic salary plus fixed allowances; bonuses, commissions and variable allowances are excluded.
The three types of levy payment
Every payment you make in eTRiS is one of three types, selected on the Form 2 E-slip:
| Type | When it applies | In eTRiS |
|---|---|---|
| Current levy | Paid on or before the 15th of the following month. | Payment Type: Levy |
| Levy in arrears | The unpaid levy itself, paid after the deadline. | Submit Form 3 first, then Payment Type: Arrears |
| Interest | 10% per annum on the overdue amount, by days late. | Payment Type: Interest |
The schemes your levy funds
When you claim, you apply under a scheme code that matches the training. The ones employers meet most often:
| Scheme | What it's for |
|---|---|
| HRD Corp Claimable Courses (SBL-Khas) | Pre-registered courses with the fee deducted straight from your levy — no upfront payment. The default route since 1 April 2021. |
| SBL — Skim Bantuan Latihan | The conventional route: you pay the provider upfront, then claim reimbursement. |
| SLB — Skim Latihan Bersama | Joint training arranged across several employers. |
| ALAT | Training facilities and renovation. |
| ITS — Industrial Training Scheme | Structured industrial and apprentice-style training. |
| Others | CBT (computer-based), FWT (future workers), IT, OJT (on-the-job) and RPL (recognition of prior learning). |
SBL vs SBL-Khas
Most employers are choosing between the two main routes:
Under Circular 3/2021, training providers must register their programmes as HRD Corp Claimable Courses, and grants generally run through SBL-Khas — which is why "claimable course" and "SBL-Khas" are used to mean the same thing.
How to claim: apply before you train
Check eligibility
You must be a registered employer with a sufficient levy balance, training Malaysian employees (with EPF/SOCSO), using an HRD Corp-registered course and provider.
Apply for the grant in eTRiS
Application › Grant › Apply Grant, then pick the scheme (HRD Corp Claimable Courses: SBL-Khas), your training provider and the course.
Apply before training starts
Submit at least one day before the training date — providers often advise around 14 days. Retroactive claims aren't allowed.
Attach the documents
Quotation or invoice, trainer profile, and course content. A complete application is usually approved within a few working days.
Train, then claim
Under SBL-Khas the provider claims the course fee; you claim allowances and consumable materials within six months of completion.
Arrears and interest block your claims
The two sides are linked. Under Section 20.5 of the PSMB Act 2001, an employer with levy arrears or interest — or an insufficient levy balance — cannot apply for a training grant. Paying your current levy on time is exactly what keeps your funded-training tap open.
Frequently Asked Questions
Keep Your Levy Current.
We calculate and submit your HRD Corp levy every month, on time — so you never deal with Form 3, arrears or interest again.