





1. Please be advised that the levy payment for newly registered employers under the First Schedule of the PSMB Act 2001 (P.U.(A) 251/2021) for January 2022 has been reinstated for that month.
2. All newly registered employers are obliged to make the levy payment for January 2022 wage before or on the 15th of February 2022.
3. Please keep in mind that, under Section 18(1) of the PSMB Act 2001, if a levy payment is not made on time, the employer shall be fined a late payment penalty of 10%.
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1. 请注意,根据2001年人力资源发展法令(P.U.(A) 251/2021)第一附表,新注册的雇主在2022年1月恢复支付人力资源开发基金 [HRD Levy]。
2. 所有新注册的雇主都有义务在2022年2月15日或之前,为 2022年1月的工资缴纳人力资源开发基金 [HRD Levy] 。
3. 也请记住,根据 2001年人力资源发展法令第18(1)条文,如果没有按时缴纳人力资源开发基金 [HRD Levy] ,雇主将被处以 10% 的滞纳金 (Overdue Payment)。
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1. Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 by substituting the words “June 30, 2021” for the words “December 31, 2021” in subparagraph 2(2) of the Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) Order 2021 [P.U. (A) 251/2021].
2. Put another way, previously, this exemption was available to employers who registered with the Corporation between March 1, 2021, and June 30, 2021. Now the government has extended the period from June 30, 2021, to December 31, 2021.
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1. 2021年11月22日,部长在宪报上颁布了 2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令,以修订 2021 年人力资源发展有限公司 (免征征税)(第 2 号) 指令 [P.U. (A) 251/2021] 的第2(2)分段,以”2021年12月31日 “取代”2021年6月30日 ” 。
2. 换句话说,之前这项豁免只适用于在2021年3月1日至2021年6月30日期间注册的雇主。不过,现在政府将这一期限从2021年6月30日延长至2021年12月31日。
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Employers Circular No.6 2021 – Exemption of HRDF for the month of July and August 2021 for registered employers for industries affected by MCO 3.0 – As of 23 July 2021



