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Hiring interns in the Netherlands

Taking on an intern in the Netherlands is fairly simple, but a few rules catch employers out, especially with interns from outside the EU. Here’s what you need to know in 2026.

Do you have to pay an intern?

Not yet. There is no statutory minimum for interns in 2026, unless your collective agreement (cao) sets one. Typical figures, gross per month for 40 hours:

SourceAmount
ELBHO guideline (mbo / associate & bachelor / bachelor graduation / master)€350 / €350 / €440 / €550
Dutch central government€800
Hospitals cao€550

The government plans to give interns a legal right to an allowance, with no minimum amount. There is no bill or start date yet; a public consultation is planned for 2027.

Watch out: if the “internship” is really just a job, the intern is entitled to the minimum wage. The Labour Inspectorate looks at whether learning comes first.

Contracts

Interns from outside the EU

EU/EEA and Swiss interns never need a permit. For others it depends on where they study.

Student enrolled at a Dutch institution, and the internship is part of the programme: no work permit (TWV) needed. You do need a three-party internship agreement with the student and the institution.

Student at a foreign institution:

Processing times aren’t covered here; check the UWV and IND pages before you plan a start date.

Tax and insurance

An internship allowance counts as wages for payroll tax: you withhold payroll tax and pay the employer’s health insurance levy (6.10% in 2026). Workplace health and safety rules apply to interns in full, including the stricter rules for under-18s.

Interns in Flanders

Different system: interns doing a school placement are usually unpaid, while a paid professional-integration traineeship (BIS) pays at least €1,116.81 a month full time. See our Dutch page on Flemish internships.

FAQ

Can I pay an intern less than the guideline? Yes, the ELBHO figure is a guideline, not law. Check your cao.

Does an intern from a Dutch university need a permit? No, if the internship is part of their course. You still need the three-party agreement.

Is an internship allowance taxed? Usually yes, through payroll.

Sources