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    NI Form

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    Katie Williams
    This document from HM Revenue & Customs provides guidance on income tax and national insurance contributions for student employees. It states that employers do not need to deduct tax from a student's pay if they work solely during holidays and earn less than £8,105. If a student earns over £8,105, the employer must complete tax documentation. Employers must also record national insurance contributions if a student earns at or above the lower earnings limit, and submit an annual return. The document includes a form for employers and students to declare earnings and attendance at school to qualify for the tax exemption.

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    NI Form

    Uploaded by

    Katie Williams
    11 views1 page
    This document from HM Revenue & Customs provides guidance on income tax and national insurance contributions for student employees. It states that employers do not need to deduct tax from a student's pay if they work solely during holidays and earn less than £8,105. If a student earns over £8,105, the employer must complete tax documentation. Employers must also record national insurance contributions if a student earns at or above the lower earnings limit, and submit an annual return. The document includes a form for employers and students to declare earnings and attendance at school to qualify for the tax exemption.

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    This document from HM Revenue & Customs provides guidance on income tax and national insurance contributions for student employees. It states that employers do not need to deduct tax from a student's pay if they work solely during holidays and earn less than £8,105. If a student earns over £8,105, the employer must complete tax documentation. Employers must also record national insurance contributions if a student earns at or above the lower earnings limit, and submit an annual return. The document includes a form for employers and students to declare earnings and attendance at school to qualify for the tax exemption.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    11 views1 page

    NI Form

    Uploaded by

    Katie Williams
    This document from HM Revenue & Customs provides guidance on income tax and national insurance contributions for student employees. It states that employers do not need to deduct tax from a student's pay if they work solely during holidays and earn less than £8,105. If a student earns over £8,105, the employer must complete tax documentation. Employers must also record national insurance contributions if a student earns at or above the lower earnings limit, and submit an annual return. The document includes a form for employers and students to declare earnings and attendance at school to qualify for the tax exemption.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 1

    HMRevenue

    &Customs

    Student employees

    Income Tax
    You do not have to deduct tax from the pay of a student who works for you solely during a holiday if:

    this form is filled in, and

    the student's pay in your employment does not exceed 8, 105.

    Where the student's pay in your employment exceeds 8, 105 you must:

    complete a P46 using the original start date

    deduct tax using the guidance in CWG2 Employer Further Guide to PA YE and N/Cs.

    If 5 April falls during the period of employment, the student must fill in two of these forms, one for the tax year up
    to 5 April. and one for the new tax year from 6 April.

    National Insurance contributions (NICs)


    If the student's pay is at or above, the lower earnings limit for NICs, you must:

    use a Pl l Deductions Working Sheet (or your own equivalent pay record) to record the NICs, and

    complete a form P.14 End of Year Summary showing these contributions for submission with your
    P35 Employer Annual Return.

    The present lower earnings limit is shown in the Employer Helpbook El 2 PA YE and NICS rates and limits for 2012-13.
    Your Employer Helpbook El 3 Day-to-day payroll, tells you how to fill in the Pl l Deductions Working Sheet.
    Please keep this form for at least three years after the end of the year to which it relates or longer if you are asked to do so.
    - --- -------- ----------------

    ------- ------------------------- ----------------.

    Employer's statement

    Student's declaration

    The declaration has been completed and signed by


    the student
    The total pay from DD MM YYYY

    am a student attending, name of school, college or other

    and shall continue to attend until after 5 April next. I have

    DrJ[][J

    no employment except during holidays.


    My total earnings including Jobseeker's Allowance, paid

    was (amount)

    because of unemployment, and other income from all


    sources, apart from scholarships and educational grants for
    the year ending 5 April next, will not be more than 8, l 05.

    Employer's name

    My National Insurance number is

    '

    i___________

    ----------------

    Employer's address

    My home address is

    ,i--

    --------

    Postcode

    Employer PAYE reference

    1:1111r-i,-. -iii'lnn11
    l J l J L.- J L _i L J L ! l J ! I t_J l_J

    j Postcode

    __

    L_.

    __

    ____

    ___

    ___

    __

    __

    __

    Signature

    Date DD MM YYYY

    [JLJ[][J
    P38(S)(2012)

    Page l

    HMRC 12/1 l

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