What is the Human Resource Development Corporation (HRD Corp)?

The Human Resource Development Fund (HRDF), now known as the Human Resource Development Corporation (HRD Corp), is governed by the Pembangunan Sumber Manusia Berhad Act 2001.

Its primary objective is to develop a highly skilled workforce and world-class human capital, positioning Malaysia as a high-income, knowledge-driven, and innovation-based economy.
In 2021, HRDF was officially renamed HRD Corp.
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HRD Corp Levy Contribution
Previously, HRD Corp collected levies only from employers in the manufacturing and services sectors (as listed in Schedule 1 of the Pembangunan Sumber Manusia Berhad Act 2001).

• These employers were required to contribute 1.0% of each employee’s monthly salary to the HRDF.

• For voluntarily registered employers, the contribution rate was 0.5%.

• The levy is based on fixed salary and allowances. Bonuses, commissions, and incentives are excluded.
Since 2021, HRD Corp has expanded its coverage to all industries.

• Employers in all sectors must contribute 1.0% of each employee’s monthly salary to HRD Corp.

• For companies with fewer than 10 employees, the contribution rate is 0.5%.


人力资源发展机构 (HRD Corp)

何为人力资源发展基金 (HRDF，现为HRD Corp，人力资源发展机构)?

人力资源发展基金 (HRDF) 由2001年人力资源发展有限公司法令监管。它是发展高素质的人力资本及世界级的劳动队伍以让马来西亚成为以知识和创新达到的高收入经济体。在2021年，HRDF 已正式命名为 HRD Corp（人力资源发展机构）。[后称HRD Corp]

在此之前，HRD Corp 是通过制造业及服务业领域（2001年人力资源发展有限公司法令附表1列明）的雇主处收取的资金池。这些雇主都需要缴付相等于每位员工每月薪资1.0%（如果是自愿性注册的雇主则是0.5%）的税务。每月薪资包括固定薪水与固定津贴，不固定薪水如花红，佣金或奖励无需缴付税务于人力资源发展基金（HRDF）。
2021年起，HRD Corp 扩大至所有领域的雇主。所有领域的公司都需要为员工缴纳每员工每月薪资的1.0%至HRD Corp，若公司员工人数少于10人，则是0.5%。