Pembangunan Sumber Manusia Berhad Act 2001 · Updated to 1 Nov 2017 · Part III · Registration and Human Resources Development Levy
15. Imposition of levy on employer who opts to be registered
Feedback & supportNotwithstanding subsection 14(1), an employer in the class specified in Part II of the First Schedule may opt to be registered with the Corporation, and such registration shall be in such manner as may be prescribed.
employer
“employer” means any person who has entered into a contract of service to employ any other person as an employee, and includes an agent, manager or factor of such first-mentioned person;
Upon registration under subsection (1), there shall be paid by the employer a human resources development levy in respect of each of his employees at the rate of 0.5 per centum of the monthly wages of the employee.
levy
“levy” means the human resources development levy imposed under section 14 or 15;
In the event of any default in the payment of any levy due under subsection (1), the provisions of subsections 14(3) and (4)
shall apply.
If the number of employees of an employer referred to in subsection (1) increases to more than the maximum number for his class as specified in Part II of the First Schedule, the rate of levy shall be one per centum of the monthly wages of each of the employees.
monthly wages
“monthly wages” means the wages paid by an employer to an employee for the whole or part of the month during which the employee is employed by the employer.
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If the number of employees of an employer referred to in subsection (4) decreases to below the maximum number for his class as specified in Part II of the First Schedule, the rate of levy shall remain at one per centum of the monthly wages of each of the employees until the end of the current year.
If the number of employees of an employer referred to in subsection (5) remains below the maximum number for his class as specified in Part II of the First Schedule after the current year, the rate of levy shall be 0.5 per centum of the monthly wages of each of the employees.
If the number of employees of an employer referred to in subsection (6) increases to more than the maximum number for his class as specified in Part II of the First Schedule, the rate of levy shall immediately increase to one per centum of the monthly wages of each of the employees.
The Minister may, from time to time, by order published in the Gazette, reduce or increase the rates of the levy specified in this section.
Minister
“Minister” means the Minister charged with the responsibility for human resources;