Trainees

Trainees are employees who work for your company as part of their training/education. In order to offer work placements to students from pre-vocational secondary education (VMBO) and senior secondary vocational education (MBO), your company must be a recognised work placement company. In the Netherlands, some of the rules that apply to regular workers also apply to trainees, such as the rules governing working conditions. In terms of wages and social security, however, other rules may apply. In addition, trainees are given a work placement contract instead of a contract of employment.

Wages and social security

You are free to offer your trainees a salary or a trainee allowance. If you pay a salary there is an actual employment relationship, while payment of a trainee allowance only creates a notional employment relationship. The type of employment relationship has consequences for social security.

Actual employment relationship

An actual employment relationship exists if your trainees – like your regular workers – receive real wages for their work. The standard payroll tax rules apply. The trainees are covered by all of the employee insurance schemes. You must withhold employee insurance contributions and reimburse them the amount of the withheld income-based contribution pursuant to the Health Care Insurance Act (Zorgverzekeringswet).

Notional employment relationship

A notional employment relationship exists if no actual employment relationship with your trainees exists, but they do receive a trainee allowance. These trainees are covered by the Sickness Benefits Act (Ziektewet) and the Invalidity Insurance (Young Disabled Persons) Act (Wet arbeidsongeschiktheidsvoorziening jonggehandicapten, Wajong). You do not have to withhold employee insurance contributions. The trainees do not enjoy the obligation for the employee to continue to pay their allowance if they are ill.

Social placements

A social placement entails that a student in secondary education performs voluntary work for at least 30 hours as part of his or her school career. If you wish to offer social placements as a company, please contact your municipality.