Intern Stipends and Social Security Premiums: Employer Obligations

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What Is an Intern's Salary?

An intern's salary is the payment made by the employer in return for internship activities carried out by students to apply the theoretical knowledge they have acquired throughout their education in a professional working environment. During the internship, students have the opportunity to become familiar with work processes related to their field of study, develop their professional skills, and prepare for working life. Employers, on the other hand, are required to fulfill certain legal obligations while providing interns with practical training opportunities. Intern salaries may be subject to a different calculation method than the wages of regular employees. In particular, the salary to be paid to students studying at vocational and technical secondary education institutions for internships carried out at businesses is determined according to the number of employees at the workplace. Under Article 25 of Vocational Education Law No. 3308, the wages paid to students receiving vocational training and undertaking internships at businesses must not fall below certain rates. These rates may vary depending on the number of employees at the business and the student's educational status.

What Is the Obligation to Pay Intern Salaries?

The obligation to pay intern salaries is evaluated according to the type of internship and the legislation applicable to the student. Under Vocational Education Law No. 3308, employers are required to pay the specified minimum wage amount to students undertaking vocational training or internships at businesses. Employers cannot pay less than the amount stipulated by the legislation in return for the internship performed by the student. However, compulsory or voluntary internships undertaken by university students may not be subject to the same legal regulations as internships undertaken by vocational high school students. Therefore, applying the same salary calculation directly to every intern is not appropriate. Before employing interns, employers should check the student's educational institution, the type of internship, and the applicable legislation.

Who Pays an Intern's Salary?

The business is responsible for paying the wages of students undertaking vocational training or internships at a workplace under Law No. 3308. Accordingly, the intern's salary is paid by the employer at whose workplace the internship is carried out. However, a portion of the intern's salary paid by businesses that meet certain conditions may be covered through government contributions. This support helps reduce the financial burden on employers. The responsibility for paying an intern's salary and the responsibility for paying Social Security Institution (SGK) premiums are separate matters. While the employer pays the intern's salary, the relevant insurance premiums may be covered by the educational institution or the relevant public institution, depending on the type of internship.

Internship Salary Calculation for Workplaces with 20 or More Employees

In businesses employing 20 or more personnel, relevant intern students covered by Law No. 3308 must be paid at least 30% of the net minimum wage.

Since the net minimum wage in 2026 is TRY 28,075.50, the calculation is as follows:

• Net minimum wage: TRY 28,075.50

• Payment rate: 30%

• Minimum monthly internship salary payable: TRY 8,422.65

Accordingly, in a business with 20 or more employees, an intern who completes a full month of internship under the relevant legislation must be paid at least TRY 8,422.65.

Internship Salary Calculation for Workplaces with Fewer Than 20 Employees

In businesses employing fewer than 20 personnel, the minimum payment rate applicable to relevant intern students covered by Law No. 3308 is 15%.

According to the 2026 calculation:

• Net minimum wage: TRY 28,075.50

• Payment rate: 15%

• Minimum monthly internship salary payable: TRY 4,211.33

In this case, businesses employing fewer than 20 people must pay eligible intern students at least TRY 4,211.33 per month.

What Are Social Security Premiums for Interns? Who Pays Them?

One of the issues that businesses employing interns should pay attention to is social security premiums. The social security coverage of interns may be regulated differently from that of regular employees. The insurance coverage of interns is determined according to the educational institution they attend, the nature of the internship, and the legal provisions to which they are subject. Therefore, employers are not required to pay social security premiums for every intern in the same way as they do for regular employees. Special insurance provisions apply to certain groups of students under Article 5 of Law No. 5510 on Social Insurance and General Health Insurance.

Are Employers Responsible for Paying Interns' Social Security Premiums?

Who covers interns' social security premiums varies depending on the type of internship. Under Law No. 3308 on Vocational Education, the insurance premiums of candidate apprentices, apprentices, and students receiving vocational training in businesses are covered within the relevant education and public system. Law No. 5510 also includes special insurance regulations for students required to complete internships during vocational high school or higher education.

Vocational high school interns: The relevant insurance premiums are covered by the educational institution or the authorized public institution.

Vocational training center students: Their premiums are covered through the relevant public system, depending on the insurance coverage specified by law.

University students: Depending on whether the internship is compulsory or voluntary and the student's insurance status, insurance procedures may be carried out by the relevant higher education institution. Therefore, employers are not necessarily required to cover all social security premiums for interns in the same way as they do for regular employees. However, the employer's other responsibilities, such as paying wages, ensuring occupational health and safety, and reporting occupational accidents, remain in effect.

Which Social Security Insurance Branches Are Interns Covered By?

The insurance coverage of interns differs from that of regular employees. Article 5 of Law No. 5510 regulates different insurance branches for interns and students receiving vocational training.

Within this scope:

Occupational accident insurance: Provides protection against occupational accidents that may occur during the internship.

Occupational disease insurance: Covers illnesses that may arise as a result of professional activities.

Sickness insurance: Applies to candidate apprentices, apprentices, and students receiving vocational training in businesses, as specified by law. In particular, when evaluating the insurance status of university and vocational high school interns, occupational accident and occupational disease insurance must be distinguished from other insurance branches.

What Are the Legal Obligations of Employers Hiring Interns?

Hiring interns is not limited to the responsibility of paying wages. Employers have various legal obligations that they must fulfill throughout the internship period. Meeting these obligations is important both for protecting students' rights and for ensuring that businesses do not face potential administrative penalties.

Paying Intern Wages on Time

Employers must calculate the salaries of interns who are entitled to receive wages under Law No. 3308 at an amount that is not below the specified minimum. Intern wages must be paid regularly, and payment transactions must be properly recorded. Delaying or making incomplete wage payments may lead to legal issues under the applicable legislation.

Taking Occupational Health and Safety Measures

Interns must also be protected against risks that may arise from the working environment. Employers are responsible for taking occupational health and safety measures appropriate to the nature of the work performed by interns.

In this context:

• Risks in the working environment must be identified.

• Necessary occupational health and safety training must be provided.

• Personal protective equipment must be supplied.

• Interns must be taught safe working practices.

• Necessary precautions must be taken to prevent occupational accidents.

• The fact that an intern is a student does not eliminate the employer's responsibilities regarding occupational health and safety.

Preparing Internship Agreements and Required Documents

Before interns start working at a business, the necessary documents between the educational institution and the business must be prepared. An internship agreement or vocational training agreement defines the responsibilities of the parties and the conditions of the internship process. These documents generally include the student's educational information, internship duration, field of work, the business's responsibilities, and wage conditions. Employers must keep the necessary records properly throughout the internship period, as these documents are important in the event of potential inspections and legal disputes.

Making the Required Notifications in Case of an Occupational Accident

If an intern experiences an occupational accident at the workplace or during an internship activity, the necessary notifications must be made. The deadlines specified for reporting occupational accidents under Law No. 5510 must be taken into consideration. In the event of an occupational accident, the employer's or the relevant responsible party's obligations regarding notifications to the Social Security Institution (SGK) must also be evaluated separately. The fact that insurance premiums are covered by the educational institution does not eliminate the employer's occupational health and safety responsibilities.

Is There Government Support for Intern Wages?

Government support may be available to businesses employing interns under certain conditions. This support aims to provide financial relief to employers, particularly by contributing to the wages of students undertaking internships at businesses as part of vocational and technical education programs. Under the Vocational Education Law No. 3308, a certain portion of the wages paid to interns by businesses that meet the required conditions may be covered by the government. The amount of government support and the contribution rate provided to the business may vary depending on the number of employees at the workplace and the support regulations currently in force. To benefit from this support, employers must properly prepare the student's educational records, internship agreement, and wage payment documents. An important point to remember is that government support does not eliminate the employer's obligation to pay wages. Employers are required to pay students at least the minimum wage specified in the applicable legislation.

Conclusion

Intern wages and social security premiums (SGK premiums) are among the important financial and legal matters that businesses must consider when employing interns. Intern wages, calculated based on the net minimum wage applicable in 2026, are subject to different rates, particularly for businesses operating under Vocational Education Law No. 3308. Employers must calculate intern wages correctly, understand which institution is responsible for covering social security premiums, prepare the necessary agreements, and implement occupational health and safety measures. It should also be remembered that university internships and internships within the scope of vocational and technical secondary education may be subject to different legislative provisions. Properly managing these processes ensures both the protection of interns' legal rights and the complete fulfillment of employers' financial and administrative obligations.