Skip to content
Baldwin Bulletin

Question of the month – July

The Baldwin Group
|
Updated: September 20, 2024
|
0 minute read

QUESTION:

 Is an applicable large employer required to offer health coverage to interns?

Answer:

According to the IRS (Rev. Rul. 76-417, 1976-2 C.B. 58), the definition of an intern is a professional learning experience that offers meaningful, practical work related to a student’s field of study or career interest. An internship gives a student the opportunity for career exploration and development, and to learn new skills. So “student” and “intern” are somewhat synonymous under the IRC.

Thus, under the IRC there are two classifications of an intern/student: 1) a student that is performing in a work-study program which is funded by the Federal Work Study program (or a substantially similar program of a State or political subdivision), or 2) a student that is employed on a part or full time basis (i.e. a student that does not perform in a Federal or State Work Study funded program). For classification #1, all hours worked are excluded from the definition of hour of service. For classification #2, the student is treated as any other part time or full time employee and all hours are counted/tested the same as a non-student employee.  


Related Insights

Stay in the know

Our experts monitor your industry and global events to provide meaningful insights and help break down what you need to know, potential impacts, and how you should respond.

Upcoming Compliance Deadlines - June 2025
Employers must comply with numerous reporting and disclosure requirements in connection with their group health plans. Please note the following upcoming...
Baldwin Bulletin
Form 5500 Deadline is July 31, 2025, for Calendar Year Plans
June 2025 Caitlin Hillenbrand, Associate Director, Benefits Compliance Many organizations that are subject to the Employee Retirement Income Security Act...
Baldwin Bulletin
IRS Releases 2026 Inflation-Adjusted Amounts for HSAs, HDHPs and EBHRAs
June 2025 Stephanie Hall, Associate Director, Benefits Compliance The Internal Revenue Service (“IRS”) is required to announce annual inflation-adjusted limits...
Baldwin Bulletin
The Department of Labor Issues Guidance on Independent Contractor Misclassification
June 2025 Natashia Wright, Associate Director, Benefits Compliance On May 1, 2025, the U.S. Department of Labor (“DOL”) issued Field...
Baldwin Bulletin
Health and Human Services Office for Civil Rights Reaches Settlement for Potential HIPAA Violations
June 2025 Natashia Wright, Associate Director, Benefits Compliance The Department of Health and Human Services (“HHS”) Office of Civil Rights...
Let's make it possible

Partner with us to build solutions that align with your business, individual, or employee needs and open new possibilities for your future.

Connect with us