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Home Your pay, tax and the National Minimum Wage

Student jobs: paying

tax
If you have a job when you’re a student you may
need to pay Income Tax and National Insurance.

Tax and National Insurance

You have to pay:

Income Tax if you earn more than £1,042 a

month on average - this is your Personal
Allowance
National Insurance if you earn more than £190
a week

Your employer will usually deduct Income Tax and

National Insurance from your wages through Pay
As You Earn (PAYE).

If you’ve paid too much tax

If you’ve paid tax and stop working part way

through the tax year you may be able to claim a
refund.

Use HMRC’s tax checker to find out if you might

have paid too much tax, or contact HMRC.

Holiday jobs abroad

If you normally live and study in the UK but work
abroad during the holidays you’ll need to pay:

UK tax on anything you earn above your

Personal Allowance
National Insurance if you work for a UK
employer

If you work for a foreign employer you do not need

to pay National Insurance in the UK, but you might
have to pay contributions in the country you’re
working in.

If you’re self-employed
If you work for yourself you need to fill in a Self
Assessment tax return each tax year, with details
of your income and expenses. HMRC will then
work out how much tax you need to pay.

Foreign students working in the UK

Some double-taxation agreements mean you do
not pay UK tax on your income if you work while
you’re a student.

If your country does not have an agreement like

this, you have to pay tax in the same way as others
who come to live in the UK.

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