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Exemption of Human Resources Development Levy on Part-Time Workers

Updated: May 14, 2022

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1. The purpose of this Circular is to inform employers about the exemption of the Human Resources Development (HRD) levy on part-time workers.

2. On 1 October 2010, the Government enforced the Employment (Part-Time Employees) Regulations 2010 that allow employers to employ workers on a part-time basis. Under this regulation, part-time workers are subject to EPF and SOCSO contributions.

3. However, part-time workers have been exempted from the HRD levy under the Pembangunan Sumber Manusia Berhad Act, 2001. Thus, the HRD levy shall only be calculated based on the wages of full-time permanent, contract, or temporary workers.

4. Please keep in mind that the Employers Circular No. 19/2010 was published on October 15, 2010. If you hire employees part-time, you should check with HRD Corp. to ensure that the circular is still valid.





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