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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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Status: Issues to consider when investigating interns

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:

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.