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Exemption of Human Resources Development Levy on Part-Time Workers

Updated: May 14

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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.


此雇主通知的目的是为了要告知雇主关于兼职雇员免缴人力资源开发税的事项。

2010年10月1日,政府实施了《2010年就业(兼职雇员)条例》,允许雇主以兼职方式雇用员工。根据该条例,兼职员工是需要缴纳公积金和社会保险基金。

然而,根据《2001年人力资源发展有限公司法令》,雇主被被免除为兼职员工缴纳人力资源开发税。因此,人力资源开发税只针对全职的永久、合同工或临时工的雇员的工资来计算。

然而请主要,第19/2010号雇主通知是在2010年10月15日发布。如果你有雇用兼职员工,你应该向人力资源开发公司查询,以确保该通知仍然有效。



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