The internship program is regulated by Law no. 176 of 17.07.2018, published in the Official Gazette no. 626 of 19.07.2018.
The purpose of internship programs, as provided by law, is:
- to develop the professional skills of the interns in fulfilling the duties and responsibilities in the field in which the internship program is organized;
- to carry out activities and familiarise themselves with the requirements of the host organisation;
- interns’ knowledge of the specific activity of the host organisation in which they work, as well as its requirements;
- gaining professional experience, practical skills and/or competences;
- facilitating the transition from the education system to the labour market.
The interns can be persons who have reached the age of 16 years, and for persons who have reached the age of 15 years the parents’ consent is required.
The period during which the intern has worked under the internship contract is considered as seniority in employment, and, where appropriate, seniority in specialization, depending on the type of activity.
Conditions:
The host organisation should publicly promote the internship programmes.
Depending on the number of employees, the host organisation may simultaneously conclude internship contracts for a number of interns which may not exceed 5% of the total number of employees, and if the host organisation has 20 or fewer employees it may simultaneously conclude a maximum of two internship contracts.
Internship programmes can be organised at any time during an uninterrupted period of 12 months.
The duration of an internship programme is a maximum of 720 hours over 6 consecutive months.
Only one internship contract may be concluded between the intern and the host organisation or, by exception, several internship contracts may be concluded between the intern and a host organisation, provided that they are for different internship programmes and that their cumulative duration does not exceed 6 months.
Host organisations which have already had an employment or service relationship with the persons wishing to conclude an internship contract may not conclude an internship contract.
For the duration of the internship programme, the host organisation shall appoint a mentor from among qualified employees with at least one year’s experience in the field of activity in which the internship programme is to take place. A mentor may provide training for up to 3 interns at the same time.
The intern is entitled to an internship allowance, paid by the host organisation, the amount of which is stipulated in the internship contract and is equal to at least 50% of the guaranteed gross national minimum basic salary and is granted in proportion to the number of hours worked.
The internship allowance is considered income from salary and/or assimilated to salary and is taxed as such, applying the compulsory social security contributions.
The tax on income from wages or assimilated to wages is 10% and the amount of social contributions is:
- individual social insurance contribution – 25%.
- individual social health insurance contribution – 10%.
- employer’s insurance contribution for work – 2.25%.
The duration of working time for an intern to work under an internship contract is a maximum of 40 hours per week and is determined by the internship contract.
In the case of interns under 18 years of age, the duration of working time to work under an internship contract is a maximum of 30 hours per week, but not more than 6 hours per day.
Overtime is prohibited.
Within 5 working days after the end of the internship program, the intern’s activity will be evaluated and a report will be written by the supervisor. The report will be sent to the intern within 7 working days after the end of the internship programme.
The host organisation is obliged to issue an internship certificate.
Framework model approved by order no. 2004/09.08.2018 and supplemented by order 790/2021:
