14 Okt Voluntary Internship Agreement
The main difference lies in the fact that in the basic and volunteer internship, your salary (if any) is „gross“ (taxes incurred and deducted) and in your mandatory internship it will be net. The main difference is also that the company must offer a minimum wage of €8.84 per hour for basic internships and voluntary internships (extracurricular) and that it can be unpaid for mandatory internships (curricular) or with a salaray below the minimum wage. The work to be carried out during an internship is essentially educational in nature. Internships (internship or compulsory) are prescribed by an educational institution and are documented by an internship contract countersigned by the educational institution. The employer and the trainee can also sign an internship contract that imposes the conditions of the internship in the host company. It is the employer`s responsibility to ensure that the trainee is insured against accidents. To this end, he may refer to the internship contract offered by the foreign educational institution or ask the trainee to apply to the competent institution of his country of origin to obtain a certificate attesting that he is insured against accidents. The educational institution or school can usually provide a standard form for an internship contract. *) Except: nationals of European Union (EU) Member States, with the exception of Croatia, or the European Economic Area (EEA) do not need agreements. This also applies to persons who, in addition to a foreign nationality, have German or other EU Member State nationality. The Federal Employment Agency (BA) schools and higher education institutions are increasingly taking over training places (traineeships) in their training programmes.
It allows pupils or students to discover professional working environments and gain first-rate professional experience. The employer is not obliged to pay the minimum wage when an internship involves only the shading of an employee, that is, the intern does not do work and only observes. Throughout the duration of the internship, the employer may not delegate to the trainees tasks requiring work comparable to that of the employer`s permanent employees. The main purpose of the internship is to give the intern an orientation. For a resident trainee who completes a voluntary internship, the employer is required to apply the withholding tax to the remuneration paid. The trainee has, under certain conditions, the possibility to adapt his tax situation at the end of the year by completing an annual adjustment form (or a tax return) .. . .