Internship and employment are two categories
A genuine internship is about learning. The student's school or university leads the placement, you provide the experience. This distinction matters legally: a real internship stands apart from employment and is treated differently for tax and social premiums. If the placement looks like normal work, bare of learning content, it may be reclassified as employment.
The school agreement
A proper internship runs under a tripartite agreement ("stageovereenkomst") between the student, the school and your business. The school sets the learning objectives and supervises the academic side. You sign clearly so everyone knows the scope.
The internship allowance
An internship allowance ("stagevergoeding") is common, and only sometimes legally required for unpaid internships under a school agreement. Amounts vary; many Dutch businesses pay several hundred euros per month, depending on level and field. Check what is customary in your sector.
Your obligations as host
- Provide a safe, suitable workplace.
- Give the student work that matches the learning objectives.
- Appoint a supervisor who actually has time to mentor.
- Cooperate with the school's evaluation and reporting.
Making the placement valuable
- Define a real project the student can own rather than just busy work.
- Build in regular feedback conversations.
- Introduce them to the wider business so they learn how it operates.
- Give honest feedback at the end; it helps them and improves your future intake.
Watch out for two pitfalls
The first: using interns to cover real work that would normally need an employee. That risks reclassification and damages your reputation with schools. The second: neglecting to supervise because you are busy; an unsupervised intern wastes their time and yours, and leaves with a bad experience.
What comes after this
Further along the same line: Hiring Your First Employee in the Netherlands, Hiring Freelancers in the Netherlands and Hiring a Freelancer or Hiring an Employee.