What is the category employee ‘intern (resident)’ used for?
This category is to be selected for a local 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, therefore, premiums are not payable. Wage Tax, AOV/AWW and AVBZ premium will have to be paid for internship remuneration. If the category ‘intern (resident)’ is selected, all deviations from a regular employee mentioned above will automatically been taken into account.