Charging USC on payments to student interns
19.11.2025 07:05 • Question
Should employers pay the Unified Social Contribution (USC) for students undergoing an internship at the enterprise if they are paid a salary for the work performed?
1 Answers
Lorina Fedan
Answer provided 19.11.2025 10:51
Yes, employers must pay the ESV for student interns if they are paid a salary for the work performed. The salary amounts accrued to student interns serve as the basis for calculating the ESV, which is paid by the company.
The answer is informational and does not replace a full legal consultation. For a detailed analysis of your situation, contact a lawyer directly.
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