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05 February 2026

Malaysia extends the Internship Policy pilot phase until 31 March 2026

On 21 January 2026, Malaysia's Ministry of Human Resources 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. The extension of the pilot phase provides employers with additional time to understand the policy requirements and plan internship placements that align with their business operations. To support this process, authorities emailed selected Tier 1 and 2 companies with existing Expatriate Services Division portal accounts to begin onboarding interns onto the MyNext portal

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0362

 
 

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