Check your levy balance and your last claim date before the year ends. If no claim was made for two years, the levy above RM10,000 can be forfeited. Then book claimable classes early enough to apply in time. This post gives you five steps.
Who This Is For
HR executives with a levy balance late in the year. Also finance staff who report the levy to management.
The Rule Behind It
- Since 1 January 2020, the levy becomes ineligible after 24 months with no claim. (HRD Corp Employers’ Circular No. 7/2019)
- A levy balance of RM10,000 stays in the employer’s account. (HRD Corp Employers’ Circular No. 7/2019)
- So one approved claim every two years keeps the balance in use.
Five Steps Before Year End
- Log in to e-TRiS. Write down the levy balance and the date of your last approved claim.
- Count 24 months from that date. If the date is close, book a class first.
- Choose the courses from your training needs. Use the public Training Calendar for small numbers.
- Apply on time: at least 14 calendar days before an in-house class. Public classes need 3 days until 31 December 2026. (HRD Corp Grant Helper, page 2)
- After the class, make sure the claim goes in within six months. (HRD Corp: HRD Corp Claimable Courses)
The Dates for Year End 2026
| If the Class Is On | Apply on e-TRiS By | Format |
|---|---|---|
| Thursday, 10 December 2026 | Thursday, 26 November 2026 | In-house (14 days) |
| Tuesday, 15 December 2026 | Saturday, 12 December 2026 | Public (3 days, until 31 December 2026) |
| Tuesday, 12 January 2027 | Tuesday, 29 December 2026 | Public (the 14-day rule returns on 1 January 2027) |
Dates follow the Grant Helper rules. (HRD Corp Grant Helper, page 2)
Example: A Balance in November
Take a retailer in Seremban with a levy balance of RM35,000 in November 2026. Its last approved claim was in January 2025. The HR executive books a two-day public class in December for four staff. The claim keeps the levy in use.
Common Mistakes to Avoid
- Waiting for the last week of December. Classes and approval times run out.
- Counting the two years from the class date. The count starts from the last successful claim. (HRD Corp Support Centre: Levy Forfeiture)
- Booking a class that is not on your training needs list. Use the levy for real gaps.
Try It This Week
Log in to e-TRiS. Find the date of your last approved claim. Write the date 24 months later in your calendar.
Frequently Asked Questions
Does all the levy expire at the end of each year?
No. The rule is about 24 months with no claim, not the calendar year. (HRD Corp Employers’ Circular No. 7/2019)
What if the company has no claim yet?
The two years count from the levy statement where the balance first reached RM10,000. (HRD Corp Support Centre: Levy Forfeiture)
Sources: Employers’ Circular No. 7/2019; Support Centre: Levy Forfeiture; Grant Helper, HCC scheme, v2026; HRD Corp Claimable Courses. All are HRD Corp sources.
Next Step
Read the HRD Corp page for the full rules. Choose a class on the Training Calendar. For a group from your company, get a quote for in-house training. More Work Tips are in the skill area HRD Corp & Funding. Read also:
