Internship for a student in your company
While running a business, the entrepreneur may organize internships for students and school graduates, especially when the area of activity coincides with the field of study or the education of the future apprentice. What formalities does the internship bring for the student on the part of the entrepreneur? Can a graduate be accepted for apprenticeship?
Internship for university students
As for the student who is still learning, he or she receives a placement referral from his university. Due to this, it is not necessary to sign the contract, and you do not have to report such a person to the insurance. Any information on student placement requirements can be obtained from the student's university.
A mandate contract can be concluded with a person who is still a student and is under 26 years of age. There is no need to pay ZUS contributions for the student, because according to the regulations, he is exempt from them. Another simplification appears in the case of health insurance, as people in education up to the age of 26 have the option of using their parents' health services. Another advantage is that a student employed on a mandate contract can be remunerated in an amount independent of the agreed minimum wage.
Internship for school graduates
You can also admit graduates to the company - people who have completed at least lower secondary school and are not more than 30 years old. The apprenticeship contract concluded with the graduate is a civil law contract and should be prepared in writing. Legal regulations do not require payment for internships, therefore they can be both free and rewarding. When deciding on the latter option, remember that the remuneration cannot be higher than twice the minimum remuneration for work. The same as in the case of internships for students - there is no need to pay contributions. However, the apprentice's income should be taxed and withholding an advance income tax.