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What is a School Student Internship?
Young people who participate in internships for one to two weeks as part of their general school education do this as part of their lessons. As a type of orientation, the aim is for students to gain deeper insights into the economic, working, and professional world, preparing them for their future career choice.
Note
A student internship shouldn't be viewed as an internship within the social security definition. Its its characteristics are not related to pre-employment or similar. Because the internship is outlined in the curriculum, and the school is responsible for its implementation, general employment legislation doesn't apply.
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Remuneration and contributions
Given that no wages are paid for school internships, taxation does not need to be considered.Â
Accordingly, there are no contributions to health, pension, unemployment and long-term care insurance. The time in the company in no way negatively affects the family insurance cover for young people in health and long-term care insurance. The company facilitating the internship does not need to pay contributions to continued payment insurances (Umlageversicherungen). Only accident insurance is to be notified, and contributions to it are to be paid accordingly.
See the following overview:
Income tax (Lohnsteuer) | No remuneration, therefore free of income tax | |
Social insurance |
Continued payment insurances Not required
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Social security areas
▶︎ Social contribution key: 0000
▶︎ Social insurance group key: 190 – Employees who are insured by statutory accident insurance only. |
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