Employing Students in the Summer Holidays

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