Are interns taxable?

Are interns taxable?

In terms of income tax law, students and interns are employees. This applies regardless of whether they work full-time over a longer period of time on a small scale or during the semester break. Your wages are therefore subject to the individual income tax deduction according to the ELStAM.

Is an internship paid for by the employment office?

No, not every internship for job applicants is remunerated by the internship provider. If unemployment benefit is drawn, it can continue to run for the duration of the internship. Internships as part of an educational measure to which you are assigned by your employment agency or job center are always unpaid.

What do you have to pay interns?

The “real” mandatory intern is not an employee in the sense of labor law. Therefore, no labor law provisions apply to him, such as the Vacation Act, the Continued Pay Act, the Salaried Employees Act or a collective agreement. A regular wage is therefore not due.

Do I have health insurance during an internship?

Yes, there is accident insurance cover during an internship, regardless of the duration of the internship or the amount of the salary. Unpaid internships are also insured.

How are student interns insured?

In order not to burden the training institutions and still protect the interns, a new regulation was made: Interns are now partially insured in the student accident insurance, but in some points the general performance law provisions are applied.

How are voluntary interns insured?

The following applies to voluntary internships during your studies: As long as you do not earn more than 450 euros per month, the internship is considered a mini-job and is insurance-free for you. However, your employer has to pay the flat-rate contributions for health and pension insurance if you are legally insured.

How long can a student work during an internship?

As a rule, interns are not allowed to work after 8:00 p.m. If you are under 15 years old, your working time must not exceed 7 hours. If you are between 15 and 18 years old, you can work 8 hours.