The Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) Order 2021
”) [P.U.(A) 251/2021] exempts any employer to whom the Pembangunan Sumber Manusia Act 2001 applies who carries out any of the activities in the industries listed in the Schedule of the Order (‘Eligible Employer
’) from paying a levy to the Human Resources Development Fund during the period from 1 June 2021 to 31 December 2021 provided that the employer has registered with the Pembangunan Sumber Manusia Berhad from 1 March 2021 to 30 June 2021.
Pursuant to the Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021
[P.U.(A) 424/2021], the exemption from payment of the levy has now been extended to any Eligible Employer who registers with the Pembangunan Sumber Manusia Berhad by 31 December 2021
The Schedule of the Order that sets out the list of exempted industries and sectors or activities is available here
Alert prepared by Sara Lau (Partner) of the Employment Law Practice of Skrine.