For a relatively simple question, there are actually a number of different issues for you to consider here.

First, you need to determine whether the intern is paid or unpaid. Legally, pursuant to the Fair Labor Standards Act, you MUST pay the intern, unless all of the following six criteria are met: (1) The training must be similar to training that would be given in a vocational school or academic institution; (2) The training must be for the benefit of the student interns; (3) The student interns must not displace regular employees and must be closely supervised; (4) The employer must derive no immediate advantage from the activities of the student interns, and on occasion, the employer’s operations must actually be impeded by the internship; (5); The student interns are not necessarily entitled to a job at the conclusion of their internship; and (6) The employer and the student interns understand that the student interns are not entitled to wages during the internship. If you satify these criteria, you can have unpaid intern. As for legal documentation, you should have job description that defines that position is unpaid internship (maybe include some of the above criteria), define whether intern will receive reimbursement for expenses, length of internship and other pertinent facts. Clearly define that intern is NOT employee, not paid, and when internship ends.

Next, if paid employee, you need to follow standard procedure as you would for any employee. I-9 forms (authorization to work); W-2 forms (tax). If you use services of payroll company, they can assist with these forms (and other requirements. You should consider having a written offer letter for paid employee that defines job, benefits, and pay. Most importantly, this letter should clearly state that employee is AT WILL and that employee or employer can terminate employment relationship at any time and for any reason. You should have employee sign offer letter to accept job and acknowledge that employment is at will. Depending on the size of your organization, you should have a myriad of other documents -- i.e., non-competition agreements; employee handbook; non-harassment policies, etc.

For more information, please contact me: Merritt Green, Co-Chair - Labor/Employment Practice, General Counnsel, P.C. 703-556-6505 or mgreen@generalcounsellaw.com or www.generalcounsellaw.com