An internship offer letter confirms that a student or fresher has been selected and sets out the terms before they join. A good one covers the role, the start and end dates, the location and hours, the mentor, the stipend and when it is paid, confidentiality, the completion certificate, and an acceptance date. It should also say clearly that the internship is not employment. Below are three ready formats you can copy: paid, unpaid for academic credit, and remote. They are followed by the India-specific points HR should get right: stipend tax, POSH coverage, college requirements, and how interns differ from apprentices.
Download: Internship offer letter templates in Word (paid, unpaid for academic credit, and remote)
Download Word Templates (.docx)Preview in Google Drive
File: Internship-Offer-Letter-Templates-HRCalcy.docx (Word, about 11 KB). Free, no sign-up, hosted on Google Drive. Replace the [bracketed] fields and print on your letterhead. Works in Microsoft Word, Google Docs and LibreOffice.
What to include in an internship offer letter
| Element | What to write | Why it matters |
|---|---|---|
| Company details and date | Letterhead, registered address, date and reference number | Colleges and visa or scholarship bodies often ask for an official letter |
| Intern's details | Full name, address, email and mobile | Identifies the person the offer is made to |
| Role and team | Internship title and department | Sets what the intern is joining |
| Duration | Exact start and end dates | Colleges need the dates to approve academic credit |
| Location and hours | Office address, or remote or hybrid; days and timings | Avoids disputes about attendance |
| Mentor | Name and designation of the person they report to | Gives the intern one clear point of contact |
| Work and learning goals | Two or three lines on projects and skills | Shows the internship is about learning |
| Stipend | Amount, how it is paid, and the pay date, or "no stipend" | The most common source of confusion; state it plainly |
| Confidentiality and work product | Non-disclosure, and who owns the work created | Protects company information and the intern's output |
| Conduct | Code of conduct, IT and data rules, POSH policy | Interns are covered by the POSH Act |
| Early exit | Notice period for either side | Sets a fair way to end early |
| Certificate | Commitment to issue a completion certificate | The main record most interns need |
| Not employment | A line saying the internship is not a job offer | Prevents assumptions about a pre-placement offer (PPO) |
| Acceptance | Deadline and signature block | Confirms the intern agreed to the terms |
Template 1: Paid internship (office or hybrid)
All three templates are also in the free Word download.
[Company Name]
[Registered address] · [Email] · [Phone]
Date: [DD Month YYYY]
Ref. No.: [Reference number]
To,
[Intern's full name]
[Address]
[Email] · [Mobile]
Subject: Offer of Internship – [Internship title]
Dear [Intern's first name],
We are pleased to offer you an internship with [Company Name] on the following terms:
- Role: [Internship title], [Department/team]
- Duration: [Number] weeks/months, from [start date] to [end date]
- Location and mode: [Office address] / Hybrid ([days] days in office)
- Working hours: [Days], [start time] to [end time]
- Reporting to: [Mentor/manager name, designation]
- What you will work on: [2–3 lines on projects and learning goals]
- Stipend: ₹[amount] per month, paid by bank transfer on or before the [day] of the following month. The stipend is taxable income in your hands; any tax deduction will be made as required by law.
- Confidentiality and work product: You will keep confidential all non-public information you receive, during and after the internship. Work you create for the Company during the internship belongs to the Company.
- Conduct: You will follow the Company's code of conduct, IT and data policies, and its policy on prevention of sexual harassment, which applies to interns.
- Ending the internship: Either party may end the internship early by giving [7] days' written notice. The Company may end it immediately for serious misconduct.
- Certificate: On successful completion, you will receive an internship certificate stating your role and dates.
- Joining documents: Please bring [ID proof, college ID or NOC, PAN, bank details, photographs] on your first day.
This letter is an offer of internship for learning and training. It is not an offer of employment, and completion of the internship does not by itself create a right to a job with the Company.
Please confirm your acceptance by signing and returning a copy of this letter by [date]. This offer lapses if not accepted by then.
We look forward to working with you.
For [Company Name]
[Authorised signatory name]
[Designation]
Acceptance by the intern
I have read and understood the terms of this internship offer and accept them.
Signature: __________ Name: __________ Date: __________
Template 2: Unpaid internship for academic credit
Use the same letter with these changes:
- Subject line: "Offer of Academic Internship – [Internship title]".
- Opening line: say the internship is part of the intern's [course name] at [College/University].
- Replace the stipend clause with the stipend and college clauses below.
- Drop the joining-documents clause, and ask for the college NOC with the acceptance instead.
Stipend: This internship carries no stipend. [The Company will reimburse pre-approved expenses for travel or materials, if any.]
College requirements: We will complete the attendance record, evaluation form and other documents your institution requires for academic credit.
Acceptance: Please confirm your acceptance by signing and returning a copy of this letter, along with your college's NOC or internship letter, by [date].
Template 3: Remote (work from home) internship
Use Template 1 and replace the location, hours and joining clauses with these:
Mode: Fully remote. You will join team meetings on [tool] and share work on [tool].
Availability: [Number] hours a day, [days], including [core hours] when the team is online.
Equipment and data: You will use your own laptop and internet connection [or: the Company will provide a laptop, to be returned at the end]. Company data must stay in Company accounts and must not be stored on personal drives.
Acceptance: Please confirm your acceptance by replying to this email with a signed copy of this letter by [date].
India-specific points HR should get right
1. Stipend is taxable income
A stipend a company pays for work done during an internship is generally taxable in the intern's hands. Depending on how the company treats it, it is taxed either as salary or as income from other sources. Many companies do not deduct TDS on small stipends, but that does not make the stipend tax-free. Agree the treatment with your payroll or tax team before you issue letters.
For most interns no tax is actually payable, because their total income for the year stays under the limit. Under the new regime, income up to ₹4 lakh is in the nil slab, and the rebate removes tax on taxable income up to ₹12 lakh. The income tax calculator shows the exact position.
2. Interns are covered by the POSH Act
The Sexual Harassment of Women at Workplace Act, 2013 defines "employee" to include trainees, apprentices and people working on a voluntary basis, whether or not they are paid. So an intern, paid or unpaid, can complain to your Internal Committee, and your POSH policy applies to them. Say so in the letter and include interns in POSH awareness sessions.
3. An intern is not an apprentice
Apprentices engaged under the Apprentices Act, 1961 have a statutory contract and prescribed stipends. Don't use "apprentice" or "trainee" loosely in an internship letter unless you are engaging the person under that Act. Use "intern" and "internship" consistently.
4. Keep the internship a genuine learning arrangement
The label "intern" does not change what the work actually is. If an intern is doing a regular job, with full output targets and no learning plan, the arrangement starts to look like employment. That is especially risky when it is unpaid. Write learning goals into the letter, assign a mentor, and keep the duration fixed.
5. Check what the college needs
Many universities need:
- a letter on letterhead with exact dates;
- the mentor's name;
- a mid-term or final evaluation;
- a completion certificate.
Ask the intern for their college's format before they join, so the evaluation and certificate at the end are accepted for credit.
Offer letter, appointment letter or certificate?
| Document | When it is issued | What it does |
|---|---|---|
| Internship offer letter | After selection, before joining | Offers the internship and its terms; becomes binding once accepted |
| Internship agreement or NDA | At or before joining, if used | Sets out confidentiality and IP terms in more detail |
| Internship completion certificate | At the end | Confirms the role, dates and, often, performance |
| Pre-placement offer (PPO) | At or after the end, if the company wants to hire | A separate job offer, with its own salary and terms |
When an intern converts to a full-time role, issue a regular offer letter with a salary breakup. The salary breakup calculator builds a structure that follows the Labour Codes, and the job offer salary checklist covers what a candidate should check.
Common mistakes in internship offer letters
- No end date. An open-ended internship drifts into an undefined job. Always state both dates.
- Vague stipend wording. "Stipend as per company policy" invites disputes. State the amount and the pay date, or say "no stipend".
- Implying a job at the end. Phrases like "leading to a full-time role" create expectations. If a PPO is possible, say it depends on performance and business need.
- Copying an employee offer letter. Probation, notice pay, gratuity and PF clauses don't belong in an internship letter.
- No acceptance deadline. Without one, you cannot tell whether the seat is filled.
For students: what to check before you accept
- The letter is on company letterhead, with a reference number and an authorised signatory.
- The dates match what your college has approved.
- The stipend amount and pay date are written down, if one was promised.
- A completion certificate is promised.
- Nobody has asked you for money. A genuine company never charges a "registration", "training" or "security" fee to issue an internship letter. Our guide to work from home jobs for freshers explains common internship and job scams.
Applying for internships? The ATS-friendly resume guide for freshers helps you get shortlisted.
Frequently asked questions
Is an internship offer letter mandatory in India?
No law makes it mandatory. Colleges, visa and scholarship bodies, and the intern's own records usually need one, and a clear letter avoids disputes about dates, stipend and confidentiality.
Is the internship stipend taxable?
A stipend paid by a company for internship work is generally taxable, as salary or other income depending on how it is treated. Most interns pay no actual tax because their annual income stays under the limit.
Can an internship be unpaid?
Unpaid internships are common, especially for academic credit. Keep them genuinely learning-focused, with a mentor, learning goals and a fixed duration, and state clearly in the letter that there is no stipend.
Do POSH rules apply to interns?
Yes. The POSH Act's definition of employee includes trainees and people working on a voluntary basis, paid or unpaid, so interns are covered by your POSH policy and Internal Committee.
What is the difference between an offer letter and a completion certificate?
The offer letter is issued before the internship and sets its terms. The completion certificate is issued at the end and confirms that the intern completed it.
Should the letter mention a pre-placement offer?
Only if you genuinely plan to consider interns for jobs. If you do, say that any PPO depends on performance and business need, so it does not read as a promise.
Sources
- Sexual Harassment of Women at Workplace Act, 2013: Section 2 definitions (employee includes trainee, apprentice and voluntary workers)
- ClearTax: taxability of stipends in India
Formats are general templates, not legal advice, and were checked against the position in October 2026. Adapt them to your company's policies and take legal advice for unusual arrangements.