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    The correct code for an intern who is leaving

    When an internship has come to an end, it is important the correct information is entered in the section ‘Code reden einde arbeidsovereenkomst’ (Code for Reason Termination of Employment) in the payroll tax return. Whether or not a code must be entered in this section depends on the type of employment the intern had:

    • the intern signed an actual contract: a code must be provided in the respective section;
    • the intern’s contract is implied: no code must be provided;
    • the intern is not employed by your organization: payroll tax return not required.


    When a code is required for an intern leaving your organization, it depends on the situation which code you must enter. Usually code 30, signaling that employment has come to an end because the employment contract has expired. By entering the correct code, you will provide the UWV (the National Institute for Employees’ Insurance and Regulations) with the correct information about the reason the intern is leaving your organization. This way, the UWV can correctly determine whether the intern is entitled to a benefit through employee insurance.

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