Internships in startups: legal obligations and allowance (2026)

An internship is a period of learning governed by the Education Code. In startups, where operational needs are pressing, respecting the legal framework avoids reclassification as an employment contract, administrative fines and URSSAF reassessments. Here is the 2026 guide, reflecting legal principles and good practices, with actionable checklists.

1) Legal framework for internships

Workplace internships are governed by Articles L.124-1 to L.124-20 of the Education Code (reform of 10 July 2014). The Ministry of Labour and Service Public reiterate the essential obligations: internship agreement, maximum duration, allowance, supervision and interns' rights. Official texts are available on Légifrance.

2) Internship agreement: the key document

The internship agreement is mandatory and must be signed before the internship starts by three parties: the intern, the educational institution and the host organisation (the startup). It also identifies the academic adviser and the company's internship supervisor. Recommended minimum content (sources: Service Public and Ministry of Labour):

• Educational objectives, assigned duties and targeted skills
• Start/end dates, total hours and weekly schedule
• Amount and payment arrangements for the allowance, benefits (transport, meal vouchers…)
• Name of the supervisor (at the startup) and academic adviser, monitoring arrangements
• Social security regime and workplace accident cover
• Confidentiality clauses and, where necessary, assignment of intellectual property rights
• Conditions for interrupting or extending the internship

Legal Ops tip: standardise agreements and internal approvals through a contractual workflow. Our guide to automating contract management details ready-to-use no-code tools.

3) Duration, hours, waiting periods and hosting quotas

Maximum duration

The maximum internship duration is 6 months per academic year, or 924 hours of actual attendance in the same startup (reference: Ministry of Labour). Count all attendance (including part-time).

Waiting period for the same position

To prevent successive internships in the same position, the law requires a waiting period between two interns equal to one third of the previous internship's duration (source: Service Public – successive internships in the same position).

Quotas for simultaneous interns

Maximum number of interns hosted simultaneously (source: Service Public):

• Fewer than 20 employees: a maximum of 3 interns at a time
• 20 or more employees: a maximum of 15% of the workforce simultaneously

Each supervisor may oversee no more than 3 interns simultaneously.

4) Allowance: when, how much and what social contribution treatment?

When is the allowance due?

The internship allowance (gratification) is mandatory once the internship exceeds 2 months in total, or more than 44 days of attendance at 7 hours/day (or the hourly equivalent) within the same academic year (sources: Service Public, Ministry of Labour).

Statutory minimum amount

The statutory minimum amount is indexed to the hourly Social Security ceiling (PHSS): it equals 15% of the PHSS per hour of attendance. This floor is revised annually. Always check updates on URSSAF and Service Public before setting the allowance.

Practical arrangements and contributions

• Monthly payment, pro rata to hours of attendance actually completed
• Exemption from social contributions up to the statutory allowance threshold; contributions apply to the excess (ref. URSSAF)
• Provision of a monthly payment statement (often a dedicated intern payslip)

Benefits and expenses

• Transport: coverage of 50% of transport season tickets on the same terms as employees (source: Service Public)
• Meals: access to the staff canteen and meal vouchers where available, on the same terms

5) Working hours, remote working and supervision

• The intern follows the schedule and internal rules (health, safety, workplace rules). “Overtime” is not appropriate for an internship.
• The supervisor organises onboarding, educational monitoring and assessment. They hold regular meetings with the academic adviser.
• Remote working is possible if provided for in the agreement and educational monitoring is guaranteed. Adapt your policy using our remote working and startups guide.

6) Social security and insurance

• Workplace accidents: the agreement must specify cover (reporting to the CPAM for accidents during the internship or commute). See the reminders on the Ministry of Labour website.
• Civil liability: the student must provide a civil liability insurance certificate. The startup may request a copy.
• URSSAF: if the allowance exceeds the statutory threshold, contributions are payable on the excess (see URSSAF).

7) What is prohibited (and exposes you to reclassification)

• Using an intern to fill a permanent position or meet an ongoing need (disguised employment)
• Assigning tasks unrelated to the educational objective
• Circumventing the maximum duration (6 months / 924 hours) or the waiting period for the same position
• Exceeding quotas for simultaneous interns or interns per supervisor

In cases of misuse, the internship may be reclassified as an employment contract with full back pay, social contributions and an administrative fine (up to €2,000 per intern, doubled for repeat offences) under the Education Code and Labour Inspectorate guidance. To understand the criteria for a relationship of subordination, see also our analysis of reclassification risk.

8) Register, formalities and inspections

• Single personnel register (RUP): enter the intern on arrival and departure in the dedicated section (source: Service Public).
• No pre-employment declaration (DPAE), but retain: signed agreement, insurance certificates, attendance hour records, evidence of allowance payments.
• Workplace rules, safety instructions and PPE apply as for employees.

9) Intellectual property, confidentiality and data

An intern is not an employee: by default, copyright in their creations (code, mockups, content) belongs to them. Include an appropriate assignment of rights in the agreement and an NDA if you handle sensitive information. To secure your practices:

• Practical confidentiality clauses: see our confidentiality agreements (NDA) guide
• For code and assets: good source code protection practices

10) Operational checklist for hosting an intern

• Confirm that the internship forms part of the educational programme (school certificate)
• Check quotas (company and supervisor) and the intern's cumulative duration over the year (maximum 924 hours)
• Draft and obtain signatures on the agreement (duties, hours, allowance, supervision, IP, confidentiality, insurance)
• Set the allowance at least at the statutory floor (15% PHSS) and configure payroll/URSSAF
• Enter the intern in the RUP, provide instructions and equipment (access, PPE, IT policy, remote working policy if applicable)
• Schedule educational monitoring (weekly meetings, interim reviews, final assessment)
• Anticipate departure (internship certificate, handover of access and deliverables, data portability)

If the internship leads to a hire, compare contractual options with our fixed-term or permanent contracts in startups guide and anticipate the formalities for your first employee.

Quick FAQ

What is the maximum internship duration?
6 months per academic year, or 924 hours of actual attendance.

When does the allowance become mandatory?
Beyond 2 months (more than 44 days at 7 hours/day or the hourly equivalent) in the same academic year.

What is the minimum amount?
15% of the hourly Social Security ceiling (PHSS) per hour of attendance. Check the updated amount on URSSAF or Service Public.

Can two interns succeed each other in the same position?
Yes, subject to a waiting period equal to one third of the previous internship's duration.

Is the intern entitled to remote working and transport reimbursement?
Yes if provided for in the agreement and internal policy; transport reimbursed at 50% as for employees.

Summary

A successful startup internship combines an educational framework, compliance and operational delivery. Secure your agreements, respect the duration (924 hours), quotas and allowance ceiling, and define remote working and confidentiality rules. Need a quick audit of your HR/internship processes? See our legal audit checklist.