Employee type - Internship
Paid internship
in Belgium
A paid internship requires an employment contract or a recognised internship agreement. With an employment contract, the sectoral minimum wage applies. NSSO rules depend heavily on the type of internship and the training programme.
Definition
Internal vs external internship
Not all internships are equal. Belgian law makes a fundamental distinction between a training agreement (here: internal internship) and an employment contract (here: external internship), each with their own legal obligations.
Type A
Internal internship
An internship that forms part of a recognised curriculum. The intern follows a training programme and undertakes the internship as a compulsory part of the course. The school or training institution concludes an internship agreement with the employer.
- No employment contract required (but possible)
- Mandatory internship agreement between school and employer
- No NSSO contributions, but a DIMONA type STG
- The internship allowance is not a salary in the strict sense
Type B
External internship
An internship not required in the curriculum but freely chosen by the intern or the employer. In principle, an employment contract is always required, even if the intern is a student who could also use the student worker status.
- Employment contract mandatory
- Normal NSSO contributions (unless student status applies)
- Sectoral minimum wage or GMWG applies
- DIMONA as ordinary worker or STU
DIMONA & legal framework
DIMONA for interns
External internship: DIMONA mandatory
For external internships with an employment contract, a standard DIMONA declaration is mandatory before the start date. If the intern is also a student and the contract is drawn up as a student employment contract, DIMONA type STU applies.
Internal internship with internship agreement: DIMONA type STG
Internships within a training programme that are not subject to the NSSO (such as university college internships) require an enriched DIMONA type STG for the occupational accident insurance. Depending on the type of internship, the educational institution or the host company makes that declaration. No NSSO contributions are due. Apprentices in dual learning (alternating training agreement, also via SYNTRA) are subject and are declared as employees.
Deadline
Regardless of internship type: the DIMONA declaration must be submitted before the start of the internship period. For a student contract, the solidarity contribution only applies if a DIMONA type STU was made beforehand; otherwise, ordinary contributions are due.
NSSO & wages
Minimum wage
& NSSO exemption
The wage of a paid intern must be at minimum the sectoral minimum wage of the joint committee, or in the absence thereof the Guaranteed Average Minimum Monthly Wage (GMWG) - as of 1 July 2026 approximately €2,233.61 gross/month for full-time employment.
GMWG 2026 - Guaranteed Average Minimum Monthly Wage
The GMWG amounts to approximately €2,233.61 gross/month (full-time) as of 1 July 2026. For a part-time employment contract, this is calculated proportionally based on the agreed working arrangement.
Well-organised internships are the foundation for future talent.
Benefits for the employer
Why hire interns?
Secure talent early
An internship is the best way to screen future employees. If the intern performs well, you already have a candidate ready for a permanent or temporary hire after graduation.
NSSO exemption for recognised internships
For internships within a training programme (such as university college internships), no NSSO contributions are due. Apprentices in dual learning are only partly subject until 31 December of the year in which they turn 18. This significantly reduces the labour cost compared to a regular hire.
Flexible deployment during peak periods
A 2 to 6-month internship is a flexible way to temporarily deploy extra capacity during busy periods, without the long-term obligations of a permanent hire.
Frequently asked questions
Internship - FAQ
Practical questions about organising paid internships.
Related services
Internship administration by Business Centrum
Employment contracts
Drawing up the correct contract type: internship agreement, student employment contract or fixed-term employment contract - depending on the internship type.
DIMONA management
DIMONA before the start date in the correct type (STU, STG or ordinary worker), with accurate start and end dates.
Payroll administration
Processing the internship allowance or internship wage with correct NSSO contributions or exemptions.
Sources
Every amount and deadline on this page was checked against these official sources, last consulted on .
- NAR, tabel bedragen cao nr. 43 (cao nr. 43/18 van 24 maart 2026), stand 1 juli 2026
- RSZ, Administratieve instructies 2026/3, De beperkte onderwerping (private sector) en De leerlingen
- RSZ, administratieve instructies 2026/3, studenten
- Wet van 3 juli 1978 betreffende de arbeidsovereenkomsten, art. 10bis (Justel)
Internship correctly organised from day one
Internal or external internship, student contract or employment contract: Business Centrum determines the correct status, draws up the contract and arranges DIMONA before the intern starts.
Free consultation→