Rate of Pay for 14-year old summer intern

Caroliso

I'm thinking of creating a 6-week summer internship for a high school student. It would be helping out with general office work, probably mail sorting, copying, maybe some light data entry. This would be for someone who has never worked in an office setting before, so it would probably be training all around. How do I think about rate of pay for the person? Our MA minimum wage is $6.75. I'd probably pay an entry level temp with some familiarity in an office setting $12.00/hr.

Also, any tips for structuring this kind of internship? Types of tasks that I haven't mentioned? We are an educational R&D firm of 140.