As an employer, you should ensure that any internship opportunity conforms to legal requirements. Its also good practice to provide a structured environment in which graduates will work, and to treat them with the same fairness and respect as you would other employees.
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The government is encouraging employers to pay a wage that reflects both the value of the intern's contribution and the level of training and support offered by the employer.
Employers should also make sure that any internship they offer complies with the law on minimum wages. If an intern is effectively performing as a worker, then in most cases they will be entitled to the national minimum wage.
However, in some limited circumstances, employers may wish to offer unpaid internships. Before you decide to offer an unpaid opportunity, make sure you have taken account of the guidance on minimum wages. It will then be for graduates to decide whether the benefits of taking up the internship outweigh the fact that it is unpaid.
If you offer an unpaid or expenses-only internship, you will have the same health and safety responsibilities to the intern as you have for any paid employees.