Employing interns and apprentices: pay, insurance and state contribution
Pay, insurance premiums, state contribution, tax exemption and employer obligations for vocational high school and MESEM students, compulsory higher education internships and voluntary interns.
In everyday language the word "intern" describes three different situations. The legislation separates them; pay, insurance and state contribution differ for each.
Three different situations
| Vocational training student (vocational high school, MESEM) | Compulsory higher education internship | Voluntary intern | |
|---|---|---|---|
| Basis | Vocational Training Law No. 3308 | Law No. 3308 art. 25 | Labour Law (employment contract) |
| Contract | Between the school and the business | School, student and business | Between the employer and the student |
| Pay | Statutory minimum percentage | Statutory minimum percentage | Free; subject to minimum wage rules |
| Insurance premium | Paid by the school (work accident and occupational disease, general health insurance) | Paid by the school (work accident and occupational disease) | Paid by the employer, as for a normal employee |
| Hiring notification | Filed by the school | Filed by the school | Filed by the employer |
| Income tax and stamp duty | Exempt | Exempt | As for normal wages |
| State contribution | Yes | Yes | No |
Pay
Under Law No. 3308, students receiving vocational training in a business and higher education students doing compulsory internships are paid not less than a certain percentage of the net minimum wage:
- In businesses with 20 or more staff, 30% of the net minimum wage,
- In businesses with fewer than 20 staff, the lower rate in the Law (15%); there have been periods in which this rate was raised by temporary provisions.
We recommend confirming the rate payable with your school at the start of the academic year. In 2026 the net minimum wage is TRY 28,075.50: Minimum wage
State contribution
Part of the pay you make is reimbursed to the business from the Unemployment Insurance Fund:
- Two thirds of the minimum amount paid in businesses with fewer than 20 staff,
- One third in businesses with 20 or more staff.
To receive the contribution, the pay must be deposited into the student's bank account and the school must make its notifications on time. The contribution is calculated on the minimum pay provided for in the Law; paying more does not increase it.
Voluntary interns: the most common mistake
An internship that the school does not require and that the student does of their own will counts as work under an employment contract. In this case you must report the student as a normal employee with a hiring notification, pay not less than the minimum wage and pay the premiums. Employing them without notification as an "intern" counts as undeclared employment: The cost of undeclared employment
Other obligations of the business
- Occupational health and safety training: the student also counts as working at the workplace; OHS training is given on the first day: Occupational health and safety
- Master trainer: businesses providing vocational training must have a master trainer or training staff to give the training.
- Working time: students' working time is limited by the Labour Law and related regulations according to their age; night work is prohibited.
- Documents: keep the contract, attendance sheet and pay slips.
Vocational training obligation
Businesses employing a certain number of staff are required by law to provide skills training to vocational training students. The number and scope are set by provincial vocational training boards; if your business falls within the scope, information can be obtained from the provincial directorate of national education.
Legal basis: Vocational Training Law No. 3308 arts. 18, 25 and 25/A; Law No. 5510 arts. 5/b and 87; Labour Law No. 4857 art. 71.