A yearly training calendar starts with two numbers: your levy for the year and your training needs. Estimate the levy from your wages. List the courses from your training needs analysis. Then place each class in a month.
Who This Is For
HR executives who plan next year’s training budget. Also finance staff who forecast the levy.
Step 1: Estimate the Levy for the Year
- Mandatory category: 1% of monthly wages plus fixed allowances. (HRD Corp: FAQ)
- Optional category: 0.5% of monthly wages plus fixed allowances. (HRD Corp: FAQ)
- Multiply the monthly levy by 12. Add the balance you have today on e-TRiS.
- Pay the levy by the 15th of each month. A late payment gives interest. (HRD Corp: FAQ)
Step 2: Match the Levy to the Training Needs
Use your training needs analysis. List each course, the staff and the format. Use the HRD Corp limits to price each line.
| Format | Price Each Line With |
|---|---|
| In-house, General Course | Up to RM10,500 per group per full day |
| Public, General Course | Up to RM1,750 per participant per full day |
| Meal allowance | Up to RM100 per participant per day |
These are the HRD Corp maximums. (Allowable Cost Matrix, November 2025)
Step 3: Fill the 12-Month Calendar
| Month | Task | Who |
|---|---|---|
| January | Check the levy balance on e-TRiS. Finish the training needs analysis. | HR |
| February | Choose the courses. Mark in-house or public for each. | HR and department heads |
| March | Get quotations. Apply on e-TRiS for the April and May classes. | HR |
| April to June | Run the first classes. Collect T3 and JD14 after each class. | HR and provider |
| July | Mid-year review: levy used, classes done, gaps left. | HR |
| August to October | Run the second-half classes. Apply 14 days ahead for each in-house class. | HR |
| November | Book the last classes. Check the date of your last approved claim. | HR and finance |
| December | Draft next year’s list from this year’s results. | HR |
Keep at least one approved claim every two years. Without one, the levy above RM10,000 can be forfeited. (HRD Corp Employers’ Circular No. 7/2019)
Example: A Company With 80 Staff
Take a manufacturer in Ipoh with 80 staff and monthly wages of RM400,000. Its levy is RM4,000 a month, or RM48,000 a year. It plans two in-house days at RM21,000. It plans 12 public seats for one-day courses at up to RM21,000. RM6,000 stays for needs that come up during the year.
Common Mistakes to Avoid
- Planning courses without the training needs analysis. The calendar then trains the wrong skills.
- Putting all classes in the last quarter. Applications and claims then pile up.
- Forgetting the application time. In-house classes need at least 14 calendar days. (HRD Corp Grant Helper, page 2)
Try It This Week
Get last month’s levy amount from finance. Multiply it by 12. Write the total at the top of your training calendar.
Frequently Asked Questions
Is the levy deducted from employees’ wages?
No. Employers cannot deduct the levy from employees’ wages. (HRD Corp: FAQ)
Where do we find the class dates?
Public class dates are on the Training Calendar. In-house dates follow your calendar.
Sources: Employers FAQ; Allowable Cost Matrix table, November 2025; Employers’ Circular No. 7/2019; Grant Helper, HCC scheme, v2026. 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:
