Jobshop: Employment Information
Employment Information for students
In line with NASES (National Association of Student Employment Services) it is recommended that full time students do not work for more than 15 hours a week in term-time. In addition, you may want to think about the location of the job and any arrangements for holidays. How will you get to and from the place of work? How much of your wages will you spend on transport? Could you increase your hours over the summer if necessary, or will the job be held open for you? Could you transfer to a different branch over the holidays if appropriate?
The information below covers employment rights, National Minimum Wage, National Insurance and income tax. There is also a section about employment for international students. All of the information has come from the websites that are listed in each section. Please check them for more detailed and comprehensive information.
Employment Rights
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Employment rights cover things like the National Minimum Wage, working time, and health and safety. The government’s website www.direct.gov.uk has a section on employment and the information should be up to date. The Citizens Advice Bureau’s guides are very useful. Subjects covered include basic legal rights at work and contracts of employment: www.adviceguide.org.uk/index/life/employment.htm The Trade Union Congress’ students’ rights page is at: www.tuc.org.uk/tuc/rights_student.cfm NASES (National Association of Student Employment Services) has a section on employment rights and terms and conditions of employment www.nases.org.uk/content/index.php?page=16560. |
National Minimum Wage
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From 1 October 2011 the National Minimum Wage (NMW) is:
There are some notes about the application of the NMW. For details and for more information about the NMW in general see:
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National Insurance Contributions
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National Insurance Contributions (NICs) are calculated as a percentage of your earnings. They are due to be paid if your earnings in a week or month go over the set threshold. They are not calculated annually and so it is unlikely you will be entitled to a refund on NICs: you make contributions for all the weeks your earnings are over the specified amount. For more details see:
National Insurance Numbers Your National Insurance Number is the code against which all your contributions are recorded. You will need a National Insurance Number to work in Britain. For more details about getting a NI number see the Department for Work and Pensions' page: www.dwp.gov.uk/lifeevent/benefits/ni_number.asp. For more information about NI numbers in general see HM Revenue and Customs’ FAQ page on National Insurance Numbers: www.hmrc.gov.uk/faqs/ynino.htm. If you are an international student see this link or see the international student section below for details about how to apply for a National Insurance Number. |
Income Tax
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Students are not exempt from paying income tax. Everyone has a personal annual allowance they can earn without paying tax however, and, depending on how often you work and how much you are paid, your earnings may not go over this allowance. If they do you will pay income tax. The tax year runs from 6 April each year. www.hmrc.gov.uk/students/doi_pay_tax_on_pt_job_9_2.htm The amount of income tax you pay is calculated on an annual basis so that the payments are spread out across the year. This means that if you do a lot of work in a short period of time you may be taxed as if you were going to earn this amount throughout that year. At the end of the year if your total earnings have not exceeded your personal allowance you will be able to claim back the unnecessary tax you have paid. Depending on your circumstances you may be able to claim overpaid tax back during the same tax year that you have paid it in. www.hmrc.gov.uk/students/overpaid_tax_back_1_1.htm If you are only going to be working in the Christmas, Easter and summer holidays, and do not expect your earnings for the year to exceed your personal allowance, you can complete a P38 form which may (if you are entitled) prevent income tax from being deducted from your wages. You cannot do this if you are going to work during term-time. www.hmrc.gov.uk/students/work_hols_while_student_8_1.htm If you are about to start work or you change employers you will need to be aware of P45 and P46 forms. The employer you are leaving will give you a P45 form. You will need to give a copy of it to your new employer to ensure your tax contributions are consistent and that your tax code is accurate. If you are about to start your first job, or you left your last job in a previous tax year, you will need to complete a P46, which does a similar thing but is for new employees who do not have a P45. |
Additional NMW, NI and tax links
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• Tax advice campaign from HM Revenue and Customs and the National Union of Students: http://studenttaxadvice.direct.gov.uk/index.html • HM Revenues and Customs also has summaries of National Minimum Wage, National Insurance and tax information at: www.hmrc.gov.uk/students/work_in_term_and_hols_9_1.htm • If you need to get in contact with a tax office you can use the link below to search for the nearest one: www.hmrc.gov.uk/enq/index.htm. Alternatively see www.hmrc.gov.uk/contactus/by-phone.htm for details of relevant phone numbers (help lines and so on). |
International Students
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A lot of the information above also applies to international students. There are some additional points to be made: • Students who are from the European Economic Area (EEA) or are Swiss nationals can work in Britain without any restrictions • Students from some of the countries that joined the European Union in May 2004 are required to register with the Home Office on the Worker Registration Scheme if they start working in Britain in a job lasting for more than one month www.ukba.homeoffice.gov.uk/eucitizens/ • Students from outside the EEA may be able to work depending on the visa stamp in their passport. Those whose passports have a ‘restricted’ stamp are entitled to work within certain restrictions, those whose passports have a ‘prohibited’ stamp cannot work. For students who can work, one of the restrictions is on the number of hours that can be worked - up to 20 hours per week term-time and up to full-time during the holidays • International students who work in Britain make National Insurance Contributions and pay income tax in the same way as UK students. You will need to apply for a National Insurance Number but you can start work before you receive it by using a temporary number • For more information about applying for a National Insurance Number see: www.dwp.gov.uk/lifeevent/benefits/ni_number.asp or the information sheet below. For more information about what National Insurance and Income Tax are see the sections above. • A booklet covering these points and more can be downloaded from: http://publications.teachernet.gov.uk/eOrderingDownload/DIUS-00338-2008.pdf • UKCISA's guidance note on working in the UK while studying: www.ukcisa.org.uk/student/working_during.php Maria O'Riordan, the University's International Welfare Officer, has produced some information sheets that can be downloaded below:
There is also a page on the international section of the University's website that covers working during your studies: www.chi.ac.uk/international/workinguk.cfm International students can contact Maria directly: m.oriordan@chi.ac.uk or 01243 812146. Some additional sources of information are:
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