Extracurricular internships

EXTRACURRICULAR

Purpose

It is geared toward the choice of the professional path and to the knowledge of the job market.

Timing 

The internship must be activated within 12 months from the award of the degree. After such time the internship can no longer be activated with Bocconi University but must be pursued with another promoting body.

Duration

Bachelor (either in Italy or abroad)
— Minimum 2 months
— Maximum 6 months

Master of Science/Law (either in Italy or abroad)
— Minimum 2 months
— Maximum 6 months
 

Benefits

In Italy a mandatory compensation is prescribed by law in abidance with the minimums stipulated by the Italian regional regulations, never less than €500 gross per month. Other benefits (company canteen, accommodation and transportation, etc.) are optional.

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.

The University reserves the right to evaluate the eligibility of the internship location and any blended (in-person/remote) or remote (distance) modes, according to the regulations.