20 Jul Employing Students in the Summer Holidays
It’s that time of year when students are keen to find employment and earn extra cash during the school holidays.
If you employ a student during the Summer, Christmas or Easter holidays, you should treat them as you would any other employee for payroll purposes, including the deduction of PAYE income tax and national insurance. This also includes their eligibility for auto-enrolment.
With any temporary or casual employees, you should always:
- calculate, record and deduct PAYE and National Insurance contributions in the same way as other employees
- include the employee’s details on the FPS when you pay them
- include them in your auto-enrolment assessment for each pay period
Students will pay tax and NIC if:
- they earn more than £1,048 a month on average, and
- pay NIC if they earn more than £190 a week from.
Students must be paid at the appropriate minimum wage for their age which can be found on the Gov.uk website.