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Contents

Official guidance
National Minimum Wage Manual

NMWM04000 · Status

  • NMWM04010 · Introduction
  • NMWM04020 · Investigations for National Minimum Wage
  • NMWM04030 · General definition of a contract
  • NMWM04040 · Formation of an enforceable contract
  • NMWM04050 · Contract of employment
  • NMWM04060 · Other contracts for National Minimum Wage status purposes
  • NMWM04070 · Other contracts: contract of apprenticeship
  • NMWM04080 · Determining the status of a worker
  • NMWM04090 · Issues to consider when investigating self-employment
  • NMWM04100 · Issues to consider when investigating volunteers
  • NMWM04105 · Issues to consider when investigating interns
  • NMWM04110 · Weighing up the evidence
  • NMWM04120 · Determining the status of a worker: examples of court judgments
  • NMWM04130 · Example of court consideration: 1
  • NMWM04140 · Example of court consideration: 2
  • NMWM04150 · Example of court consideration: 3
  • NMWM04160 · Example of court consideration: 4
  1. Status: contents
  2. Status: issues to consider when investigating interns

NMWM04105 | Status: issues to consider when investigating interns

From HM Revenue & Customs · National Minimum Wage Manual

Where an employer describes a person as an intern (NMWM05315) it is necessary to investigate the status of the potential worker to determine whether they fall within the definition of worker according to the National Minimum Wage Act 1998.

For National Minimum Wage purposes there are no special rules in respect of interns. Depending on the arrangements between the parties an intern can be either:

  • A worker (NMWM05020)

  • A voluntary worker (NMWM05090)

  • A volunteer (NMWM05080)

Interns are commonly engaged for short periods and may often be receiving some form of training (NMWM05320) and/or expenses. It is important to establish the actual arrangements in place.

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