• If an employer does not make any claims against the Fund within such period as may be determined by the Board from the date of its registration with the Corporation or from the date of the last financial assistance or other benefits granted by the Corporation, the employer shall lose his eligibility to receive any financial assistance or other benefits not claimed for the period.
• The period of unutilised HRD levy was revised from (5) five years to two (2) years from 1 January 2020 to increase employer investment in skills development.

1. No claims were made within Two Years (24 Months).  
2. After forfeiture, the amount of RM10,000 will remain in the levy balance.