Understanding HRD Corp’s Allowable Cost Matrix for In-House Training
For in-house face-to-face programmes, the ACM sets claim ceilings by course type, hours, and group size. General courses use day/group caps; Focus Area, industry-specific and certification routes often follow per-pax “as charged” logic — still subject to attendance completion and supporting documents.
In-house training is where many Malaysian employers concentrate levy utilisation. It is also where ACM mistakes show up quickly: wrong hour blocks, optimistic headcount, unclear trainer model, and consumables without evidence.
Course fee ceilings for general in-house courses
Under the November 2025 / January 2026 ACM practice used by employers:
- Full day (7 training hours): max RM10,500/day/group
- Half day (4 training hours): max RM6,000/half day/group
- Fewer than 5 participants: course fee is prorated
Plan the agenda to real hour blocks first. A “full day” label on a brochure does not override the hour logic used in the claim file.
Focus Area, industry-specific and certification
These categories are commonly treated as as charged, per pax, then prorated by actual attendance completion under scheme rules. That is a different commercial story from the general day/group ceiling — finance and HR should not mix the two models in one spreadsheet assumption.
Trainer-related amounts
- Internal trainer allowance: up to RM1,400 per full day per group, or RM800 per half day per group (proration can apply under small-group rules)
- Trainee / travel allowance bands: up to RM250/day for under 100 km; up to RM500/day for 100 km and above (subject to minimum hour rules)
- Overseas trainer daily allowance: up to RM500/day where applicable
Confirm trainer type before grant design. Internal versus external assumptions change both the claim path and the documents you must keep.
Meals and consumables
- Meal allowance: up to RM100/day/pax where eligible (typically tied to minimum training hours)
- Consumable materials: up to RM100/group without quotation; above that, keep itemised quotation/invoice
Where rules require a choice between certain allowance types, do not assume you can stack every line at the maximum. Check the current matrix notes for the venue and scheme combination you are using.
Operating checklist before you run in-house
- Lock the hour block (4 vs 7) in the outline
- Set a realistic minimum headcount and go/no-go date
- Name the trainer model in writing
- Prepare attendance, invoice, and outline under one programme title
- Treat ACM ceilings as design limits — not post-event recovery targets
Bottom line
For in-house training, ACM is a planning instrument. Employers who design to hours, headcount, and evidence recover more cleanly. Employers who only quote the RM10,500 headline still meet proration and query friction when the file is weak.
Design in-house runs against ACM, not around it
CXCons helps employers structure claim-aware in-house programmes — hours, format, and documentation discipline included.
Based on HRD Corp Allowable Cost Matrix practice (November 2025 / January 2026 table editions) and related employer guidance. Final eligibility and amounts remain subject to current scheme rules and HRD Corp approval discretion. This is general guidance, not an official HRD Corp publication.