What is the category employee ‘intern (non-resident)’ used for?
This category is to be selected for a foreign intern, when it concerns a mandatory internship for school/studies and if the internship remuneration is less than the applicable minimum wage. These interns cannot be SVB ZV and OV-insured and because the interns lives abroad, no AOV/AVV is payable either. Wage tax and AVBZ premium are payable for such an internship remuneration. In principle, not applying AOV/AWW premium requires a ruling to be requested, which Celery expressly recommends. If the category ‘intern (non-resident)’ is selected, all deviations from a regular employee mentioned above will automatically been taken into account.