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Malaysia extends the Internship Policy pilot phase until 31 March 2026
On 21 January 2026, Malaysia’s Ministry of Human Resources (KESUMA) announced the extension of the 1:3 Internship Policy pilot phase until 31 March 2026. The policy requires Malaysian companies to recruit a designated number of Malaysian students as interns for each foreign national they employ, with limited exemptions.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.