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24 February 2025

Malaysia introduces new 1:3 Internship Policy to contribute to local talent development

Malaysia's Ministry of Human Resources recently introduced the 1:3 Internship Policy, under which impacted Malaysian companies must recruit a certain number of students as interns for each foreign national they employ. The 1:3 Internship Policy aims to balance the employment of foreign nationals with local talent development. The policy mandates that companies offer up to three internships under the National Structured Internship Programme for each foreign national they hire. These internships will be available to Malaysian students of public and private higher education institutions as well as technical, vocational education and training institutes.

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: 2025-0547

 

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