Employing students in the summer break

If you employ students to manage your staff needs over the summer break period, you will need to add them to your payroll and apply PAYE and NIC rules.

Students should be advised that they will pay tax and NIC if:

  • they earn more than £1,042 a month on average, and
  • pay NIC if they earn more than £166 a week.

Students can also apply for a possible tax refund if they work for part of a tax year.

Students who normally live and study in the UK but work abroad during the holidays will need to pay:

  • UK tax on anything they earn above their Personal Allowance, currently £12,500, and
  • National Insurance if they work for a UK employer.

If you work for a foreign employer you don’t need to pay National Insurance in the UK, but you might have to pay contributions in the country you’re working in.

Latest Blog
13
Jun

The real tax cost of benefits in kind

There is a sting in the tail for companies that provide their directors or employees ...

Read More
11
Jun

E-bike cycle to work scheme announced

Readers who have been tempted to cycle to work but are challenged by fitness issues o...

Read More
06
Jun

Did you know income rates can be as high as 60 percent?

Most of us know that income tax is charged at three main rates: 20%, 40% and 45%. Unf...

Read More
05
Jun

Tax Diary June/July 2019

1 June 2019 – Due date for Corporation Tax due for the year ended 31 August 201...

Read More

CONTACT SIMON COOPER