This guide is general information for Malaysian employers, not official HRD Corp advice or legal advice. Processes, rates and forms are set by HRD Corp and can change — always verify against the official links at the end before you act.
Every HRD Corp claim is measured against one document: the Allowable Cost Matrix (ACM). It is the guide HRD Corp uses to decide, line by line, what is claimable, the maximum you can claim, and the eligibility for each training type. If a cost sits within the matrix it flows through; anything above the ceiling is disallowed as excess. Understanding it is how you size a quote correctly and avoid a trimmed claim — it plugs directly into the overall claim process.
What the ACM is — and why it was overhauled
HRD Corp introduced the ACM as a shared reference for employers and training providers. It was substantially enhanced under Employer’s Circular No. 3/2024, which moved claims toward an hourly-based model and lifted several ceilings — industry bodies broadly welcomed the added flexibility. The current reference is the January 2026 ACM guidebook (linked at the end).
The two matrix categories
The ACM separates claimable expenditure into two streams:
- HRD Corp Focus Area — courses aligned to national priority areas (which can attract more favourable treatment).
- Employer-Specific Courses — training tailored to an individual employer’s needs.
The matrix also spans multiple training modes — physical/in-house, remote online training, and e-learning — with the applicable cost lines differing by mode (an e-learning claim, for instance, will not carry a physical venue cost).
Indicative claimable rates (2026)
The table below summarises commonly-referenced ceilings from the 2026 ACM. Treat these as a planning guide, not gospel — the official guidebook is authoritative and varies by scheme, mode and category:
Indicative claimable rates — ACM 2026
| Cost item | Indicative ceiling | Notes |
|---|---|---|
| Course fee | RM1,500 / hour or RM10,500 / day | Hourly-based; raised ~50% from the old RM6,000/day cap |
| External trainer fee | Up to RM200 / hour | TTT-certified ~RM100–150/hr; senior trainers up to RM200/hr |
| Internal trainer allowance | RM50 / trainee / hour | For in-house trainers delivering internal training |
| Meals & refreshments | RM15–RM25 / pax | Per training day, physical sessions |
| Training venue | Up to RM6,000 / day | External venue hire |
| Daily allowance (<100km) | Up to RM250 / day / pax | Covers meals & incidentals for travel under 100km |
| Consumable materials | Actual, allowable | Materials genuinely consumed during training |
How hourly-based claims work
The 2024 enhancement shifted the course-fee logic from a flat daily cap to an hourly ceiling of RM1,500/hour, capped at RM10,500/day. In practice you multiply the eligible training hours by the hourly rate, subject to the daily ceiling — which rewards well-structured, content-dense programmes and gives shorter high-value courses more room than the old flat cap did.
A worked example
Take a 2-day, 14-hour AI automation course quoted at RM12,000 for the group:
- Course-fee ceiling check: 14 hours × RM1,500 = RM21,000, and 2 days × RM10,500 = RM21,000 — so the RM12,000 fee sits comfortably within the ACM ceiling and is claimable in full.
- Add allowable extras if applicable and within their own caps — e.g. meals at up to RM25/pax/day, venue up to RM6,000/day.
- Everything is drawn from your accumulated levy pool, so a compliant quote can be effectively fully funded.
Had the same course been quoted at, say, RM25,000, the amount above the RM21,000 ceiling would be disallowed — you would either absorb it or renegotiate. That is exactly why sizing the quote against the ACM before the grant application matters.
Common ACM watch-outs
- Fees above the ceiling — the excess is simply not paid; keep quotes within the matrix.
- Wrong mode assumptions — claiming physical-only costs (venue, meals) on an e-learning or remote course.
- Non-consumable ‘materials’ — equipment you keep is generally not a consumable training cost.
- Stale rates — the ACM is revised periodically; always price against the current guidebook.
How to stay within the ACM
Ask your provider to structure the quote against the current ACM up front, itemise hours clearly, and separate allowable extras from the course fee. A registered provider does this by default — every AITraining2U course is scoped to be claimable under SBL-KHAS, so the quote you receive already fits the matrix. New to all this? Start with the full claim guide.
Official HRD Corp resources
This guide summarises official material for convenience. Always confirm the current rules on HRD Corp’s own channels — they are the authority and details change: