The exemption is in force from 1 June 2021 to 31 December 2021 and applies to employers who have registered with the Pembangunan Sumber Manusia Berhad from 1 March 2021 to 30 June 2021.
The Pembangunan Sumber Manusia Berhad Act 2001 ("PSMB Act") has recently been amended to expand the categories of employers required to pay a levy to the Human Resources Development Fund ("HRDF").