Employment Issues

• National Insurance Numbers (NINos)
• Income Tax
• National Minimum Wage
• International and European Economic Area students

National Insurance and Income Tax

Students in the UK are liable to pay income tax and National Insurance contributions on their earnings just like everyone else. To avoid overpaying tax it is important to know the essentials about these systems.

• The current personal allowance for the tax year 2012-2013 is £8,105 per annum.
• The National Insurance you pay also depends on your earnings. You don't pay any National Insurance if you earn less than £146 a week.

 If you're a student you still pay tax on your income unless all of the following apply:

• You're a full time student working only in the holidays
• You're returning to full time education after the holiday
• Your total income for the year is below the Personal Allowance    

If you work only in the holidays ask your employer for form P38(S) Student Employees and tax won't be deducted from your earnings. (Remember National Insurance will still be deducted if you earn more than £146 a week.)

Further information

HM Revenue and Customs Student Tax advice

• How to apply for a National Insurance Number (last modified: 17 December 2012)

What is the National Minimum Wage?

Employers must pay their workers a minimum amount as defined by law. This is called the National Minimum Wage (NMW).

The rates as of 1 October 2012

There are different levels of NMW, depending on your age.

• £6.19 - the main rate for workers aged 21 and over 
• £4.98 - the 18-20 rate
• £3.68 - the 16-17 rate for workers above school leaving age but under 18
• £2.65 - the apprentice rate, for apprentices under 19 or 19 or over and in the first year of their apprenticeship  

Further information

More information on the National Minimum Wage is available on the Direct Gov website.

HM Revenue and Customs (HMRC) Pay and Work Rights Helpline gives confidential help and advice on employment issues such as the minimum wage.

Call the helpline on 0800 917 2368 or 0800 121 4042 (textphone for people who are hard of hearing or have speech difficulties). Lines are open Monday to Friday 8am- 8pm and Saturday 9am-1pm.

You can call the helpline if you want to make a complaint about an employer who you suspect is not paying the minimum wage.

I am an international student, can I work in the UK? 

If you are an international student there may be some restrictions on working in the UK. This will depend on the type of Visa that you hold. 

The UK Council for International Student Affairs (UKCISA)  has comprehensive information on working both in the UK during your studies and after your studies.

For advice within the University, please contact:

Student Immigration and Financial Support Office (SIFSO)

Students from the European Economic Area

All EEA and Swiss National students can work in the UK and information about this can be found at the UK Council for International Student Affairs. However, if you are a Romanian or Bulgarian national, you may have to register with the UK Government before you start work. In addition to the information from the UK Council, the University's Immigration Advisory Unit can provide further information.