For students, professional internships are not just learning opportunities but also a crucial first step into the world of work. The amendments to the National Higher Education Act (NFTV), effective from 2024, have introduced significant changes in the administration of practical training, presenting new challenges for training providers.
The Faculty of Pharmacy at the University of Pécs places great importance on providing you with accurate and up-to-date information regarding the conditions for hosting students and the associated administrative tasks.
We want to assure you that these legislative changes will not result in any additional costs for internship providers. The remuneration paid to students qualifies you for comprehensive tax relief, ensuring that hosting students is financially more advantageous than before.
Here is an example illustrating this through a one-month internship of a pharmacy student:
Calculating the Monthly Tax Relief for 2025
Assuming the minimum wage for 2025 is HUF 290,800 and a month consists of 22 working days, the amount of tax relief available per month is as follows:
Monthly Cost of Training for Each Student
The remuneration for students during the internship is 65% of the minimum wage. This amount is paid as gross income, without any deductions (gross payment = net payment), and the training provider is exempt from paying social contribution tax.
- Total cost per student for the training provider: HUF 189,020/month/student
Determining the Tax Relief Available to Training Providers
The statutory funding amount for students in professional training (HUF 650,000) is multiplied by the multiplier assigned to the training field (5.3 for pharmacy and biotechnology students) and divided by the number of working days in the year (252 in 2025), then multiplied by the number of days spent on the internship (22 days in a 22-working-day month).
- Tax relief available: (HUF 650,000 × 5.3 / 252 × 22) = HUF 300,754/month/student
The training provider can claim the full tax relief amount of HUF 300,754, which means an additional HUF 111,734 per month per student (HUF 300,754 – HUF 189,020 = HUF 111,734).
Tax relief can not only be deducted but, in certain cases, refunded, which is particularly beneficial for businesses taxed under KATA or KIVA schemes.
Hosting International Students
The legislation applies to hosting international students as well, provided that the students are enrolled at a Hungarian higher education institution with active student status and conduct their internships at Hungarian training providers. The same rule regarding the 65% of the minimum wage applies to international students, and training providers can also claim the associated tax relief.
Hosting international students is a particularly valuable opportunity for both the Faculty and the professional training providers, as it promotes international knowledge exchange and strengthens global perspectives. Recognising the additional responsibilities associated with hosting international students, the Faculty of Pharmacy provides enhanced remuneration for training providers for delivering practical knowledge in English.
Unpaid Internships
Pursuant to Section 44 (3a) of Act CCIV of 2011 on National Higher Education (Nftv.), internships can also be conducted without remuneration if they take place at a budgetary institution or a higher education institution maintained by a public-interest asset management foundation (e.g., institutional pharmacies or authorities).
In such cases, there is no obligation to sign a student employment contract or provide remuneration. However, these remain optional. If remuneration is agreed upon for activities at such training providers, students are entitled to payment, but the tax relief presented above cannot be claimed.
Administrative Tasks Associated with the Collaboration
Collaboration Agreement with the University
Under the legislation, a collaboration agreement is established between the Faculty of Pharmacy and the training provider hosting the student. This agreement is prepared and sent to the training provider by the University based on a declaration of acceptance signed by the training provider.
Signing a Student Employment Contract
Before commencing the internship, the training provider (e.g., community pharmacy, pharmaceutical company, or other professional industry partner) signs a student employment contract with the student. The University provides a template for the employment contract, which is available for download in the appendices.
Data Reporting Obligations
Employment relationships based on student employment contracts under the collaboration agreement do not need to be reported using the T1041 reporting form but must be included in the monthly '08 form, which can be managed by the training provider's payroll administrator or accountant.
A comprehensive accounting guide issued by the National Tax and Customs Administration (NAV) on this topic is available and can be downloaded from the appendices.
We sincerely thank you for your collaboration and your active participation in the practical training of students at the Faculty of Pharmacy, University of Pécs. We trust that this guide will assist you in welcoming students for their professional internships.