Q – Is it obligatory to make payment to the interns?
That depends whether the internship is compulsory or optional. There is no obligation to pay for the University students who are subject to compulsory internship. If employer chooses to pay, the payment is subject to income and stamp tax.
In case of employing intern students, who are receiving vocational and technical training in the higher education institutions, employer must pay; at least 30% of monthly net minimum wage in the workplaces that have twenty or more personnel, and at least 15% of monthly net minimum wage in the workplace that have less than twenty personnel. There is no tax deduction for these wages.
Optional trainees must be paid at least minimum wage, just like the regular employees are paid.
The social insurance premiums of interns who are subject to compulsory internship will be paid by their schools.
Q – Which interns are in the scope of SSI applications?
Optional interns are the ones who are not obliged to undergone internship by their school, but wish to learn their occupation and gain experience by means of working in companies. These interns have the same status with the regular employees as regard to SSI applications, i.e. they are subject to long term insurance branches, and they will be included in monthly premium and service declaration.
Compulsory interns are the ones having internship compulsorily within the determined periods as a requirement of their school or occupation. Employment processes and SSI transactions of such trainees will be conducted by their school at the start of the internship. They will be insured only in the scope of short term insurance branches. Employer are not obliged to notify SSI.
Q – Effect of internship periods on retirement?
That depends on the nature of internship, i.e. whether it is compulsory or optional.
During the compulsory internship, the interns are only subjected to short term insurance branches (work accidents and occupational diseases and health insurance branch), and these periods are not taken into account in the calculation of insured days for the entitlement of retirement.
During the optional internship, the interns are subjected to long term insurance branches and these periods will be taken into account in the calculation of insured days for the entitlement of retirement. The start date of internship is accepted as the start of insurance.
Q – What is the difference between compulsory and optional internship?
• SSI Statement of employment declaration: for compulsory internship will be submitted with the code number “19 – Intern insurance,” and for optional internship with the code “1 – All insurance branches.”
• Wage: no deduction from the wage in compulsory internship; wages of optional interns are subject to all legal deductions.
• The start date of compulsory internship is accepted as the start of insurance, but not accepted in optional internship.
• For those who are not subjected to the Law No. 3308 (have no compulsory internship) there is no obligation to pay any wages; but as optional interns are in the same status with regular employees they should be paid at least minimum wage.
Q – Position of interns from foreign Universities?
Foreigners applied to receive or already receiving vocational training with an employer are in the scope of work permit legislations.
Students arriving within the scope of the European Union Education and Youth Programs are exempt from work permit.
Foreigners who are specified as exempt from work permit in other laws and international bilateral and multilateral agreements and conventions to which Turkey is party may work or be employed without obtaining work permit.
The foreign students who wish to receive vocational training have to bring their internship file from their school, and not exceed the determined training period.
Q – Can interns be obliged to work out of their training field?
No, interns cannot be appointed to work out of their occupational training.
Q – Can interns be obliged to work overtime?
No, interns cannot work exceeding 45 hours in a week. In part-time work they may work overtime without exceeding 45 hours, overtime wage must be paid by increasing 25% of the hourly wage.
Q – How to notify the leaving interns?
For ensuring the consistency in application, SSI determined a list of two digits codes that contains the reasons for termination of employment. In practice the leaving internees, depending on the nature of internship, may be notified with the code of “05-Expiration of fixed term contract” or “18-Cessation of work.” However, it is wise to choose to code “22-Other reasons.”