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If you hire an intern, you enter into an internship agreement, not a regular employment contract. As long as it genuinely concerns learning and not productive work, you do not have to pay minimum wage or withhold payroll taxes — but the limit is nice to have, and the collective labor agreement may impose requirements.
Internship or employment?
The difference lies in the purpose. In a genuine internship, learning and gaining practical experience are paramount. If the intern essentially replaces a regular employee and primarily performs productive work, this may constitute a disguised employment contract, entitling them to (minimum) wages and all employer obligations.
What do you (often) not need?
For a genuine internship, you are not required to pay the statutory minimum wage; an internship allowance is customary but not a legal obligation. Often, you are also not required to withhold payroll taxes. Please note, however: an applicable collective labour agreement may contain its own binding agreements regarding this.
What do you arrange in the internship agreement?
Document the learning objectives, the supervision process, the duration, any compensation, confidentiality, and the handling of intellectual property regarding the intern's work. This prevents disputes and demonstrates that it is genuinely an internship.
Review the collective labor agreement
You have a great deal of freedom regarding interns, but always check the collective labor agreement applicable to your company: it may prescribe a minimum internship allowance or other conditions. Adhere to this to avoid additional assessments and claims.
Frequently Asked Questions
Do I have to pay an intern minimum wage?
Not for a genuine internship; an internship allowance is customary but not legally required. It is required for disguised employment. The collective labor agreement may impose requirements.
When does an internship become an employment contract?
If the emphasis is on productive labor rather than learning, an employment relationship arises with wage and employer obligations.
Do I need an internship agreement?
Yes, a good internship agreement sets out the learning objectives and conditions and substantiates that it is an internship.
Arranging an internship properly?
Our legal experts draft a tailored internship agreement . View our employment law team or schedule a free consultation .
