How and when to make HRDF Levy payments?

How do I pay HRDF levy?

Payments for HRDF levy must be made through HRDF collection agents which are:

  • Public Bank Berhad (PBB)

  •  RHB Bank Berhad

Payments have to made via ESLIP which can be downloaded and printed via ETRIS. Only one (1) cheque transaction is allowed for each ESLIP. However, you can opt to pay arrears for multiple months using a single ESLIP with one (1) accumulated payment cheque. You can download the user guide here.

We suggest that you keep a copy of the processed ESLIP (machine-printed or duly acknowledged by an authorised bank officer with the date-stamped) returned as evidence of payment. Depending on the opted bank, the copy of the ESLIP may vary:

  • PBB Bank: The copy will be in the form of a bank deposit slip

  • RHB Bank: The copy will be a photocopied ESLIP

  • JOMPAY: PSMB Biller Code is 4044

The following modes of payment are acceptable:

  • Cash

  • Local cheques

  • Banker’s order

  • Cashier’s cheques

  • Money order

  • Postal order

Payments will be updated within three (3) working days after the payments are made. You can check the levy payment status via the Levy Statement in the ETRIS.

In the event that the payment is yet to be reflected in the Levy Statement, kindly inform HRDF together with a copy of the ESLIP for checking purposes.

When do I pay HRDF levy?

An employer who fails to remit payment on or before the 15th of the following month (if the 15th is a holiday, the deadline will be the last working day before the 15th) can be fined and/or imprisoned.


The fine is not more than RM20,000 or up to 2 years imprisonment or both. A late payment penalty of 10% will be imposed on the amount still owing.

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