Pay, Taxes & Costs During an Internship

Does an internship have to be paid?

Mandatory internships (required by your degree program) do NOT have to be paid. Voluntary internships lasting more than 3 months are subject to the Minimum Wage Act — currently €12.41/hour (2024). Exceptions: school internships, orientation internships up to 3 months.

Do I have to pay tax on my internship stipend?

Yes, if you exceed the basic tax-free allowance (2024: €11,604 per year). For short internships with low pay you're usually under the threshold. As a student with a side job your income adds up — check at year-end whether you need to file a tax return.

What is the minimum wage for interns in 2024/2025?

€12.41/hour (from Jan 2024); an increase is expected from Jan 2025. Only applies to voluntary internships lasting more than 3 months. Internships up to 3 months or mandatory internships are exempt.

Am I entitled to a Christmas or holiday bonus?

Generally no — unless it's stipulated in your internship contract or an applicable collective agreement. You are, however, entitled to paid leave: with a 5-day week and a 6-month internship, that's at least 12 working days.

Can I receive BAföG (student funding) during my internship?

Yes, mandatory internships are usually counted toward your funding period. However, your internship pay counts as income and can reduce BAföG payments. Check with the BAföG office before you start.

What happens with health insurance during an internship?

As a student, you remain covered under family or student health insurance. If you earn more than €538/month in a voluntary internship, you may become subject to mandatory social security contributions — ask your employer.