Curricular internships without credits
These
are other internships pursued by students in addition to the curricular
internship for credits (even if satisfying the requirements for credit
recognition), or internships which do not satisfy the requirements for
registration in the curriculum of studies.
CURRICULAR INTERNSHIP WITHOUT CREDITS |
|
|
Purpose |
To enhance the learning process. |
|
Timing |
The internship is carried out during is situated the course of studies and may begin at any time of the year. |
|
Duration |
Bachelor (either in Italy or abroad) |
| Benefits |
Italy: compensation (monetary contribution) and any benefits are at the discretion of the employer, not being prescribed by law. The compensation is defined as “allowance” or “scholarship”. Terms as “salary” or “remuneration” are not correct if referred to an internship, since this latter is not an employment relationship. However, fiscally, such allowances may be equated to employment incomes (cfr. art. 50 co. 1, lett. c), DPR n. 917/1986 TUIR - ris. A.E. n. 95/E/2002). For the purpose of tax return, the intern is advised to contact his/her own accountant. Reimbursement of expenses (namely, costs incurred by the intern, agreed with and on behalf of the employer, that shall be justified, such as train tickets) are not fiscally relevant, neither for the employer nor for the intern. |
|
Hosting institution |
May be carried out in Italy or abroad, in any organized workplace as in: public or private companies, industrial, commercial or service companies, banks or financial services firms, professional firms or traders’ associations, public bodies, institutions or cultural and artistic associations, non-profit organizations, organizations or companies operating in the tourism, communication or media sectors, international organizations, diplomatic representations, cultural institutions or other organizations. |