HRD Corp Allowable Cost Matrix 

24 March 2022

Accumulated levy made by the registered employers can be used to retrain and improve or upgrade the skills of the employees, apprentices, and trainees by sending them to training programs based on the identification of employers’ needs. Training grant system has been introduced and the training fee and other claimable items can be claimed by employers once the training has been completed.

HRD Corp has introduced the Allowable Cost Matrix (ACM) as a guide for employers and training providers to understand the allowed claimable cost, maximum claim and claim eligibility for different training types. As HRD Corp has several schemes available and the scheme referring to ACM is HRD Corp's Claimable Courses for in-house training, remote online training, and e-learning.

HRD Corp Claimable Courses has two types and each type has different claim eligibility. Following are the training types of HRD Corp Claimable Courses:

  1. HRD Corp Focus Area Courses
    • Industry 4.0
    • Green Technology/ Renewable Energy
    • FinTech
    • Smart Construction
    • Smart Farming
    • Aerospace industry
    • Block-Chain
    • Micro-Credential
    • Future Technology
  2. Employer Specific Course
    • Other than HRDC Focus Area Courses
    • Typically conducted to meet the employers’ specific training requirements
For each type of training, HRD Corp has set the maximum claim and claim eligibility that needs to be followed by the employers and training providers. Usually, the training fee set by the training providers is within ACM guidelines. However, in some cases, the fee can be more therefore the employers have to pay the remaining amount direct to the training providers.
Following are the summary of the ACM: 

Types of TrainingHRD Corp Focus Area CoursesEmployer-Specific Courses
Course Fee Public:
Face-to-Face (F2F)
RM 3,000/day/paxRM 1,300/day/pax
Course Fee Public:
Remote Online Training (ROT)
RM 2,000/pax/dayRM 700/day/pax
Course Fee In-house:
RM 8,000/group/day
*Prorated if lesser than 5 pax
RM 6,000/group/day
*F2F: Prorated if lesser than 5 pax
*ROT: RM 700/day/pax or whichever lower
Fee for Certification CourseAs QuotedAs Quoted

Important notes: 

  1. SST is claimable but most not exceed the maximum claimable amount
  2. These amounts are for 7 hours of training. Minimum duration is 4 hours and employer is entitle to claim half the amount
Training HoursClaimable Amount/ Participant
1 hourRM 70
2 hoursRM 140
3 hoursRM 210
5 hoursRM 490
6 hoursRM 560
7 hoursRM 700

Important notes:

  1. This table only applicable for e-learning with total hour less or equal to 7 hours

Training fee claims will be done by the training providers after the training is completed. However, training grants applied by the employers need to be approved by HRD Corp before the commencement of the training. 

Employers also are entitled to claim other claimable items subjected to ACM, as following:

  1. Internal trainer allowance
    • Up to RM 1,000/ trainer
  2. Trainee or internal trainer daily allowances
    • Subject to travel distance to the training location
    • ≤100km = up to RM 150
    • ≥100km = up to RM 400
    • Employers can only choose to claim either a daily allowance or meal allowance
  3. Daily allowance for external trainers
  4. Rental or training place/ hotel package
    • Subject to the rate of daily allowance
  5. Overseas trainer daily allowance
    • Up to RM 400/ day
  6. Meal allowance for trainees and internal/external trainer(s)
    • Up to RM 50/day
    • Employers can only choose to claim either a daily allowance or meal allowance
  7. Air ticket/ transportation
    • Actual rate as per receipt/ quotation
  8. Consumable training material
    • Physical training material for in-house training
    • Internet data cost of RM 100/group (applicable for ROT)
  9. Licensed training materials
    • HRD Corp-approved physical and licensed digital material

HRD Corp has prepared a very comprehensive explanation of the Allowable Cost Matrix which is the Allowable Cost Matrix Table, Booklet, and FAQ. These materials are available on the HRD Corp website. It is advisable for the employers to check regularly for any changes. Please take notes that training fee claim can only be done by the HRD Corp registered training provider under HRD Corp Claimable Courses scheme.

Kosumy is a registered training provider with HRD Corp and we are offering varieties of training that will suit your needs, from On Demand Learning to Instructor-Led Training. We can conduct an in house training, just for your employees or public training which is based on our training calendar. If you are looking for any particular topics, let us know and we might have the solutions you are looking for.