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Malaysia further extends the Internship Policy pilot phase
On 31 March 2026, Malaysia’s Expatriate Services Division (ESD) announced an extension of the 1:3 Internship Policy pilot stage until 31 May 2026. The policy will become mandatory for all employers hiring expatriates under Employment Pass (EP) categories I to III effective 1 June 2026.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.