Changes of Employees and Levy Rate for Optional Category Employers

Changes of Employees and Levy Rate for Optional Category Employers


Scenario

Category of Employer:  Optional 
Code : Class 2 
Start date of contribution : January 2018 
Levy Rate: 0.5% 



  1. Based on the table above, employer has reached 10 employees in April 2018 and the levy rate immediately changed to 1%. The levy rate remained at 1% until the end of the current year  (Based on the PSMB Act 2001 Section (15). (5)
  2. In January 2019, the number of employees is below 10 and the levy rate reduced to 0.5% 
  3. The levy rate will be based on the total number of employees (Malaysian) declared during the Form 2 submission.
  4. However, for employers registered under COMPULSORY CATEGORY is MAINTAINED at 1% although the number of employees is reduced to less than 10 employees 

    • Related Articles

    • Levy Payment

      Three (3) Types of Levy Payment 1. CURRENT LEVY - Payment made within stipulated period. - Employer Circular 07/2015 - ETRIS > APPLICATION > LEVY > FORM 2 ESLIP FORM > PAYMENT TYPE (LEVY) – SELECT MONTH > NEXT > NEXT > MAKE PAYMENT 2. LEVY IN ARREARS ...
    • Levy Calculation Guideline

      Section 2 of the PSMB Act 2001 Employee Any citizen of Malaysia who is employed for wages under a contract of service (full-time employment whether contract or permanent staff) with an employer, but does not include any domestic servant. If the ...
    • Levy Forfeiture

      Section 25 of the PSMB Act 2001 If an employer does not make any claims from 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 ...
    • Levy or Interest Refund

            APPLYING FOR A REFUND VIA ETRIS         1)     Select Type of Refund (click Levy or Interest)       2)     Select Reason from the Dropdown Menu       3)     Key in Remarks       4)     Select Levy Month, Levy Year and Applied Amount and click ...
    • Levy Arrears - Form 3 Schedule of Arrears

      Employer circular 08/2015 - Employers have to fill up form 3 before make payment for arrears payment. The process days will take 3 working days and will notify through the “inbox” in Etris System.                     NOTE: please check Form 3 status ...
    • Popular Articles

    • Levy Calculation Guideline

      Section 2 of the PSMB Act 2001 Employee Any citizen of Malaysia who is employed for wages under a contract of service (full-time employment whether contract or permanent staff) with an employer, but does not include any domestic servant. If the ...
    • E-Disbursement Application

      Login to eTRiS System > Application > Profile Management > Employer / Training Provider > E-Disbursement Form and attach latest bank statement  (front page only) >  Submit. ​ Note : The approval for E- Disbursement registration will take 3 workings ...
    • Levy Arrears - Form 3 Schedule of Arrears

      Employer circular 08/2015 - Employers have to fill up form 3 before make payment for arrears payment. The process days will take 3 working days and will notify through the “inbox” in Etris System.                     NOTE: please check Form 3 status ...
    • Levy Forfeiture

      Section 25 of the PSMB Act 2001 If an employer does not make any claims from 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 ...
    • HRD Corp Focus Area Courses

        1.     What are HRD Corp Focus Area Courses?   Based on the nine (9) pillars listed in the table below, HRD Corp Focus Area Courses are developed with the aim of supporting Government initiatives in nation building. The courses offered through the ...