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PEMBANGUNAN SUMBER MANUSIA BERHAD ACT 2001
PEMBANGUNAN SUMBER MANUSIA BERHAD
(REGISTRATION OF EMPLOYERS AND PAYMENT OF LEVY)
REGULATIONS 2001
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ARRANGEMENT OF REGULATIONS
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	Regulation
1.	Citation and commencement
2.	Interpretation
3.	Forms
4.	Registration of employers
5.	Employer’s Code Number
6.	Notification of changes
7.	Payment of levy
8.	Prescribed time for payment of levy
9.	Levy, arrears of levy and interest, if any, are to be paid to the approved bank
10.	Proof of payment
11.	Employer’s failure to pay the levy within the prescribed time
12.	Refund of levy erroneously paid
13.	Other modes of payment
14.	Cessation of being an employer
15.	Change of employer
16.	Revocation
17.	Saving

PEMBANGUNAN SUMBER MANUSIA BERHAD (REGISTRATION OF EMPLOYERS AND PAYMENT OF LEVY) REGULATIONS 2001
IN exercise of the powers conferred by section 48 of the Pembangunan Sumber Manusia Berhad Act 2001 [Act 612], the Minister makes the following regulations:kut:
Citation and commencement
1.	(1) These regulations may be cited as the Pembangunan Sumber Manusia Berhad (Registration of Employers and Payment of Levy) Regulations 2001. (2) These Regulations come into operation on 16 May 2001. up
Interpretation
2.	In these Regulations, unless the context otherwise requires - “approved bank” means a bank approved by the Corporation to collect the payment of levy on behalf of the Corporation; “industry” means an industry under the First Schedule to the Act; “Employer’s Code Number” means the registration number allotted by the Corporation to an employer under regulation 5 for the purposes of the Act and these Regulations.
Forms
3.	The forms in the Schedule are prescribed for use under these Regulations. up
Registration of employers
4.	(1) An employer to whom the Act applies on the date of coming into operation of these Regulations shall submit the Registration of Employer Form in Form 1, to the Corporation, not later than thirty days after the date of coming into operation of these Regulations. (2) An employer to whom the Act applies after the date of coming into operation of these Regulations shall submit Form 1, to the Corporation, not later than thirty days after the date the Act becomes applicable to him. (3) Notwithstanding subregulation (2), the Corporation may in any case grant such further time as it thinks fit for submission of Form 1. up
Employer’s Code Number
5.	(1) The Corporation shall allot a code number to be known as the “Employer’s Code Number” to an employer in respect of whom Form 1 is received if the Corporation is satisfied that the employer is one to whom the Act applies. (2) The Employer’s Code Number shall be communicated to the employer who shall enter it on all documents prepared or completed by him in connection with the Act and these Regulations and in all correspondence with the Corporation.
Notification of changes
6.	Every employer shall notify the Corporation in writing of any change in any of the particulars furnished in Form 1 not later than thirty days after the date of occurrence of such change. up
Payment of levy
7.	An employer who is liable to pay the levy in respect of each of his employee shall pay those levies for the first and subsequent months’ wages commencing from the date the employer becomes liable.
Prescribed time for payment of levy
8.	(1) All payment of the levy shall be made by the employer not later than the last day of the month immediately following the month in respect of which those payments fall due. (2) An employer shall pay each monthly levy accompanied by a voucher in Form 2A. (3) Payment of arrears of levy due from the employer shall be accompanied by a voucher in Form 2B. (4) Payment of any interest of the levy due from the employer shall be accompanied by a voucher in Form 2C. (5) Form 2A, 2B or 2C shall be certified and signed by the employer. up
Levy, arrears of levy and interest, if any, are to be paid to the approved bank
9.	(1) The payment of levy, arrears of levy and interest, if any, shall be made at the approved bank. (2) The levy, arrears of levy and interest, if any, shall be remitted either in cheque, banker’s cheque, bank draft, money order, postal order or cash together with Form 2A, 2B or 2C and shall be made payable to the Corporation.
Proof of payment
10.	The copy of Form 2A, 2B or 2C which has been machine printed or duly signed by the authorized officer of the approved bank shall be prima facie evidence of the levy, arrears of levy or interest having been paid and shall be accepted as receipt of payment by the Corporation.
Employer’s failure to pay the levy within the prescribed time
11.	(1) Where any employer has for any reason not paid the levy either wholly or partly within the period stipulated under regulation 8 in respect of which the levy is due, such employer shall within thirty days from the date the levy is due, submit to the Corporation a schedule of arrears of levy in Form 3 to be assessed either by the authorized officer or by the officer of the Corporation. (2) Any employer who fails to submit Form 3 under subregulation (1) within thirty days from the date the levy is due, commits an offence and shall on conviction be liable to a fine not exceeding two thousand ringgit.
Refund of levy erroneously paid
12.	Where any payment of the levy made to the Corporation has been erroneously paid, by an employer or in respect of an employee for which the employer was not liable for, or where any levy paid to the Corporation exceeds, owing to an error, the amount due from the employer, the Corporation shall on being satisfied that such levy or excess was erroneously paid refund the levy or excess without interest to the employer.
Other modes of payment
13.	Subject to the directions of the Minister, the Corporation may, if it thinks fit and subject to such terms and conditions as it may impose, approve any arrangement, including payment in cash, whereby levies are paid at times or in a manner other than those specified in these Regulations.
Cessation of being an employer
14.	(1) Every employer who ceases to be an employer under subsection 13(3) of the Act, shall notify the Corporation of such cessation by submitting to the Corporation the Cessation of Being an Employer Form in Form 4 together with any relevant documents to prove the cessation within thirty days of such cessation. (2) The employer who ceases to be an employer under the Act, upon submission of Form 4 to the Corporation, shall make payment of levy, arrears of levy and interest, if any, due to the Corporation.
Change of employer
15.	Where an employer acquires the interests of another employer as specified in subsection 20(4) of the Act, the first-mentioned employer shall notify the Corporation of the change of employer by submitting to the Corporation the Change of Employer Form in Form 5 within thirty days of such change.
Revocation
16.	The Human Resources Development (Registration of Employers) Regulations 1992 [P.U. (A) 413/92] is revoked with effect from the date of coming into operation of these Regulations.
Saving
17.	All appointment, directions, orders and returns made, exemptions and documents granted or issued, and all registers and accounts kept or maintained and having effect immediately before the coming into operation of these Regulations, shall continue to be in force and have effect as if they had been made, granted, issued, kept or maintained under these Regulations.