ACM Claim Caps Employers Actually Use
A working view of HRD Corp’s Allowable Cost Matrix — what you can claim for in-house, public, and e-learning programmes, and what usually gets prorated.
Why ACM still decides your claim outcome
The Allowable Cost Matrix (ACM) is HRD Corp’s ceiling table for training grants and claims. Employer Circular No. 3/2024 enhanced ACM terms for new grants from 1 November 2024. The November 2025 ACM table is the practical reference for face-to-face, public, overseas, and e-learning cost caps.
1. In-house face-to-face — course fee & trainer caps
For general courses under in-house training:
- Full day (7 training hours): max RM10,500/day/group
- Half day (4 training hours): max RM6,000/half day/group
- Less than 5 pax → course fee is prorated
- Under SLB, course fee is prorated by each employer’s final attendance
Focus Area / Industry Specific / Professional Certification: as charged, quoted per pax, and prorated by attendance completion.
Internal trainer allowance: max RM1,400/day/group (full day) or RM800/half day/group — also prorated if fewer than 5 pax.
2. Meal, travel & trainer allowances
- Meal allowance: max RM100/day/pax (minimum 4 training hours)
- Trainee / internal trainer travel allowance: <100km max RM250/day/pax · ≥100km max RM500/day/pax (minimum 4 hours)
- Overseas trainer daily allowance: max RM500/day/pax
- Air ticket: actual airfare (with ticket/e-ticket evidence)
- Chartered transport: as per quotation + transport receipt
- Consumable materials: RM100/group without invoice; above RM100 needs itemised quotation/invoice
Important: employers may claim either meal or trainee allowance, not both — depending on training location rules.
3. Local public training, seminar & conference
- General courses: max RM1,750/day/pax (full day) · max RM1,000/half day/pax
- Focus Area / Industry Specific / Certification: as charged, per pax
- Trainee allowance follows the same <100km / ≥100km caps
- Air ticket: actual rate with supporting ticket evidence
Claims supporting documents differ by scheme: invoice to HRD Corp for HCC; receipt for other schemes.
4. E-learning hour caps (≤ 7 hours)
Maximum financial assistance for e-learning under ACM (per pax):
| Training hours | Key-in value (e-TRIS) | Max assistance |
|---|---|---|
| 1 hour | 0.1 | RM125/pax |
| 2 hours | 0.2 | RM250/pax |
| 3 hours | 0.3 | RM375/pax |
| 4 hours | 0.5 | RM500/pax |
| 5 hours | 0.7 | RM625/pax |
| 6 hours | 0.8 | RM750/pax |
| 7 hours | 1.0 | RM875/pax |
- Minimum e-learning duration: 1 hour with at least one complete module
- Programmes longer than 7 hours use additional half-day (0.5) or full-day (1.0) blocks
- Remote Online Training (ROT) is treated under the same structure as face-to-face for relevant claim logic
5. The 75% attendance rule
- Attendance must reach at least 75% of total training hours
- Allowance amounts are prorated based on attendance completion
- Half-day minimum is generally 4 hours for half-day fee/allowance eligibility
- For online claims via training provider, system-generated attendance must be signed/declared by both provider and employer
6. Supporting documents that stop claims
- JD14 (Joint Declaration) where required
- Attendance T3 form
- Invoice issued to HRD Corp (HCC) or receipt (other schemes)
- Ticket stub / e-ticket + travel agent invoice for airfare
- Transport receipt for chartered transport
- Itemised quotation/invoice when consumables exceed RM100/group
Need claim-ready programme design?
CXCons structures HRDC claimable in-house and public programmes around current ACM caps, attendance logic, and supporting-document requirements.
Based on HRD Corp Employer Circular No. 3/2024 and the Allowable Cost Matrix (November 2025 edition). Rates and conditions are subject to HRD Corp’s latest terms, scheme rules, and approval discretion. This is general guidance, not an official HRD Corp publication.