HRD Corp SBL-Khas vs HRDF Levy: how Malaysian employers actually pay for training in 2026

Quick comparison table

HRDF Levy explained: the source of funds

The HRDF Levy is a statutory contribution that HRD Corp-registered employers in Malaysia pay every month. The current rate is 1% of monthly wages for Malaysian employees, and 0.5% for employers with 10 to 19 Malaysian employees who opt in. Coverage was expanded in 2021 to include almost all industries (initially manufacturing and selected service sectors). The levy is collected by HRD Corp and credited into the employer's HRD Corp account.

The levy is not a scheme. It is the pool. The employer cannot directly spend the levy without going through one of HRD Corp's claimable schemes. SBL-Khas is the most-used one. Other schemes include SBL (the regular scheme), HIRDS, and various sector-specific tracks.

Strengths of the levy structure. It forces companies to budget training annually. It creates an asset on the HRD Corp balance sheet that can be deployed for legitimate skills development. For companies that train well, the 1% is recovered many times over in productivity.

Honest weaknesses. The levy is a regulatory cost for companies that do not train. Many Malaysian SMEs accumulate large unused balances because they do not have an L&D function. The administrative burden of submitting claims, while reduced by the eTRiS system, is still a friction. Sole proprietors and unregistered employers do not pay the levy and cannot claim.

SBL-Khas explained: the most-used claim scheme

SBL-Khas (Skim Bantuan Latihan Khas, "Special Training Assistance Scheme") is HRD Corp's flagship claimable scheme. Under SBL-Khas, a registered employer can claim from their levy account up to 100% of HRD Corp-claimable course fees, plus a daily allowance for the trainee, for training delivered by an HRD Corp Registered Training Provider with a claimable course code.

The flow: the employer identifies the course, the trainee, and the provider. The employer submits an SBL-Khas grant application via the eTRiS online portal before the course start date. HRD Corp approves the grant, typically within 5 to 10 working days. The employer pays the provider in full (or the provider invoices the employer). After the course, the employer submits the claim with attendance records and supporting documents. HRD Corp deducts the approved amount from the employer's levy account and reimburses the employer (or credits the levy account).

Strengths of SBL-Khas. Up to 100% of course fee is claimable. Daily allowance covers genuine training cost. Compatible with public courses, in-house corporate cohorts, and many online programmes from HRD Corp Registered Providers. Strong fit for AI literacy, Agile, PM, leadership, and digital skills. Suitable for MY GLCs, Petronas, Maybank, CIMB, TM, and most Bursa-listed companies.

Honest weaknesses. Strict claimability rules. Not every course is HRD Corp claimable, even if the provider is registered. Always ask for the HRD Corp Course Code. Some niche or international courses (especially Scrum Alliance branded CSM courses with non-Malaysian CSTs) may not be claimable directly under SBL-Khas without the provider holding the right accreditation. The pre-approval requirement means last-minute bookings are difficult. Trainee daily allowance has specific eligibility rules and is not automatically claimable.

The honest decision framework

1. Is your employer HRD Corp registered with a positive levy balance? Yes: SBL-Khas is the path. Use it. No: neither route applies. The trainee or trainer must fund the course directly.

2. Is the specific course HRD Corp claimable? Ask the provider for the HRD Corp Course Code. If they cannot provide one, the course is not claimable under SBL-Khas, and the employer cannot claim from the levy account for that specific course.

3. Is the start date more than 10 working days away? Yes: there is time for SBL-Khas pre-approval via eTRiS. No: late approval risk; the employer may have to fund and not claim.

4. What is your levy balance? Large balance and you train rarely: this is a wake-up call to plan an annual training programme. Levy not used is levy lost in opportunity cost. Small balance and you train heavily: prioritize the highest-value courses.

5. Are you an individual learner without employer support? Neither HRDF Levy nor SBL-Khas applies. Look at MyDigital training subsidies, PenjanaKerjaya for unemployed/retrenched workers, or self-funded courses. The trainer can also bill in instalments.

Common mistakes when claiming

1. Booking a non-claimable course and assuming it is claimable because the provider is HRD Corp Registered. Provider registration is necessary but not sufficient. The course itself needs a claimable course code.

2. Submitting the grant application after the course has started. Pre-approval is mandatory for SBL-Khas. Late applications are often rejected.

3. Forgetting the daily allowance claim. If eligible, the daily allowance is a real recovery that many employers miss because they forget to claim it in the same submission.

4. Letting the levy balance accumulate. A Malaysian company with 200 employees and a 1% levy is paying RM 250,000+ per year into HRD Corp. Failing to deploy that into training is a real economic loss.

5. Confusing HRDF and HRD Corp. Same body. The 2021 rebrand renamed HRDF to HRD Corp. Some old documents still say HRDF. They refer to the same fund.

Where Agile Visa fits

Agile Visa is positioning to be an HRD Corp Registered Training Provider for Malaysian cohorts of our AI, Agile, business agility, and product courses. HRD Corp registration and per-course claimability is handled course-by-course. We do not claim a course is HRD Corp claimable on this page unless the specific course code has been issued. Talk to us about a specific course for the current claimability status. For Malaysian closed cohorts at Petronas, Maybank, CIMB, TM, or other large employers, we structure the engagement to be SBL-Khas-friendly where possible.

Across the broader Agile Visa portfolio we have trained 75,000+ professionals across 140+ countries since 2017. The funding mechanism matters, but it is not the first question. The first question is what your team needs to learn. Once that is clear, we will help you walk the SBL-Khas approval flow.

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