As a SHRM HR Knowledge Advisor, I receive many questions concerning internships. SHRM members often wonder whether they are required to pay interns (and, if so, how much) or whether interns must complete new-hire paperwork. Members have also asked whether interns can be classified as independent contractors and receive a Form 1099 rather than a W-2 and whether interns are entitled to employee benefits. Hiring interns can seem complex, but it doesn’t have to be.