Taking on an intern as a freelancer: accreditation, allowance and payroll
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
An intern is not an employee, but as soon as you pay an allowance it counts as wages for payroll tax: you register as an employer and file payroll returns from then on.
- For a vocational placement you must be an accredited training company; that accreditation is free and then valid for several years.
- An internship allowance is not mandatory and the minimum wage does not apply to a genuine placement.
- Under health and safety law an intern is treated as an employee: a safe workplace, instruction and protective equipment.
- The practical learning subsidy only applies to an apprenticeship with an employment contract, not to an ordinary placement.
If you work as a freelancer and your diary grows faster than your hours, an intern is often the first step before you think about staff. You gain extra hands, you train someone in your way of working, and it is considerably less far-reaching than an employment contract. Even so, it is not without obligations: for vocational placements you must be an accredited training company, an internship allowance is wages for tax purposes, and you are responsible for safe working conditions. This article covers what to arrange before the first day and what is expected of you each month afterwards.
Accreditation and the internship agreement
To supervise a vocational student you must be an accredited training company. You apply for that accreditation with the national organisation for vocational education and business; an adviser visits to check whether you can pass on the trade and whether the workplace is safe. The accreditation is free and then valid for several years. For universities of applied sciences and research universities that accreditation is usually not required; there the programme sets its own conditions.
The placement itself is set out in a three-party agreement between the student, the educational institution and you. It states the learning objectives, the period, the number of days, the supervision and any allowance. Use the institution's template and do not quietly amend it; the school shares responsibility and checks that the placement is genuinely about learning.
Allowance: not mandatory, but customary
There is no legally required internship allowance and the minimum wage does not apply to a genuine placement. In many sectors there is a collective agreement or a customary amount, in practice often between 250 and 500 euro a month for a full week. In addition you may reimburse travel costs tax free within the standard mileage allowance, see travel costs and mileage.
For tax purposes an internship allowance is wages for payroll tax. If you pay an allowance you register as an employer with the tax authorities, apply for a payroll tax number and file payroll returns monthly or every four weeks. A separate arrangement applies to interns: as a rule you pay no employee insurance contributions, because an intern is not insured as an employee. The basis of that system is set out in payroll taxes.
| Form | Payment | Your obligations |
|---|---|---|
| Placement (learning comes first) | Voluntary allowance | Payroll filing once you pay, no minimum wage |
| Apprenticeship with an employment contract | Salary, at least the minimum wage | Full employer obligations, possibly a practical learning subsidy |
| Ordinary employment | Salary per role or collective agreement | Full employer obligations, including collective agreement and sick pay |
Insurance, safety and liability
Under health and safety law an intern is treated as an employee. So you provide safe working conditions, instruction and protective equipment, and physical work calls for a short risk assessment. Call your insurer before the placement starts: many general liability policies only cover damage caused by an intern if you have notified them, see business insurance.
Towards your clients you remain responsible for the work an intern touches. So do not let them deliver final products independently and check what goes out the door. That is also why your private liability plays a role here: with a sole trader business a claim ultimately lands with you.
What it costs and what it brings
The allowance, travel reimbursement, work clothing and materials are ordinary business costs and therefore deductible from your profit. Do not underestimate the time: proper supervision quickly takes a few hours a week in the first weeks, and you do not invoice those hours. At the same time they do count towards your hour records, because supervising is work for your business.
If you offer an apprenticeship where the student is employed by you, you may qualify for the practical learning subsidy, which is at most € 2,800 per placement realised per academic year. That subsidy does not apply to an ordinary placement. If you go that way, first read hiring your first employee, because collective agreements, sick leave and pension then do come into play.
Frequently asked questions
Do I have to file payroll returns if I pay no allowance?
No. If you pay nothing and only reimburse actual costs such as travel within the tax-free limits, there are no wages and you need not register as an employer. Pay an amount and payroll administration begins.
Can I deploy an intern at clients' premises?
Yes, provided the institution and the client know and supervision is present. Record in the agreement that on-site work occurs and check with your client that safety instructions are in place there.
May I impose a non-compete clause on an intern?
Almost never successfully. A non-compete clause belongs with an employment contract and rarely holds up for a placement. A confidentiality clause about client data is customary and sensible, certainly with the GDPR in mind.
What if the placement is not working out?
Involve the institution's placement supervisor as soon as you have doubts, not only at the end. The agreement states how to end it early; that always happens in consultation with the school and the student.
Sources
- Offering a placement or apprenticeshipOverheid.nl · ondernemersplein.overheid.nl
- The practical learning subsidy schemeRVO · rvo.nl
- Registering as an employer for payroll taxesBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
