Malaysia: Levy Exemptions for 2021

July 23, 2021
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On 28 June 2021, the Malaysian government launched the People’s Protection and Economic Recovery Package (PEMULIH) to continue the people’s welfare agenda, supporting businesses, and increasing vaccinations. Included in the package were some changes that apply to payroll.

Two-month HRD Levy Exemption for July & August 2021 salary

The levy is automatically granted for registered employers who could not operate during the Movement Control Order (MCO).  Further guidance on the list of sectors subject to the exemption are coming soon.

Six-month HRD Levy Exemption for July to December 2021 salary

This levy applies to new employers in new sectors covered by the expansion of the Pembangunan Sumber Manusia Berhad (PSMB) Act 2001.


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