Internship remuneration and insurance
16 Nov 2011
If you are staying in the Netherlands for fewer than six months and you are spending at least 50% of that time engaged in an internship, then your internship provider is entitled to pay you a tax-free internship remuneration.
Different rules apply if you are staying in the Netherlands for longer than six months. In that case, a large share of your internship remuneration will usually be subject to taxation.
Social security and healthcare insurance
As an intern in the Netherlands, you are covered by the Dutch social security from the moment you are receiving a remuneration which is subject to taxation. If this applies to you, you must also take out basic healthcare insurance in the Netherlands. Depending on your situation, you may be eligible for compensation of the cost of this insurance in the form of the healthcare allowance.
