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.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.