Did your company or SME paid for it ? I think many small firms also did bother 
"From 1 March 2021, access to HRDF is expanded to all industries. Firms with 10 or more local employees are obligated to register, while firms with 5 to 9 local employees have the option to register.

Any employer who is required to register but has not registered with HRDF could be fined up to RM10,000 and/or face imprisonment of up to a year.

Important Note: Employers under the newly-included industries were originally given an exemption from HRDF levy for 3 months from 1 March to 31 May 2021. The exemption was then extended until Jan 2022 (no levy due for June to Dec 2021 payrolls).

HRDF levy for each Malaysian employee = HRDF Levy% x (Basic Salary + Fixed Allowances)

10 or more Malaysian employees      1 % of the monthly wages of each of their Malaysian employees
5 to 9 Malaysian employees      0.5 % of the monthly wages of each of their Malaysian employees"

This is another form of hidden tax.
Profit and loss making company still need to pay.
What's the point of reducing the corporate tax when another form of 'taxes' was imposed? At least the corporate tax is only imposed if the company is making profit.
Increased the cost of operating businesses in Malaysia.