Income Tax And Students

Don't forget the tax man so sort your tax and what you should be paying early on in your job - you don't want to get a letter a a few years later asking for your tax. There are exceptions to paying full tax

• Full time student
• Working in the holiday period only
• Returning to full time education after the holiday
• Total income form all sources will not exceed the basic personal allowance

If all the above criteria are met, the form P38S is completed by the student and employer and no tax is deducted at source.

Fast food working

Upon commencing your first job or placement, the first thing your employer will ask for is your P45. The majority of you will not have an in date P45 (less than 12 weeks old and falling in the same tax year). You will therefore be required to complete a Form P46, to enable your employer to operate the correct tax code for you.

The tax office will usually request completion of form P91. This is to establish your employment history prior to starting in the job you have completed the P46 for.

In many cases non-completion of this form results in an over deduction of tax. So if you get a P91, fill it in and send it back!

National Insurance

You need to be working or have evidence of actively seeking work to apply for a National Insurance Number.

Only one number is allocated to you and you keep that same number all your life. It is unique to you and ensures that your NI contributions or credits to your NI account are correct. You will need these contributions and credits when you come to claim benefit, whether it is for a short while, like Incapacity Benefit or long term, such as your Retirement Pension.

Employment Rights and Students

There are many kinds of employment rights, and they will vary from job to job. Some are rights given to everyone at work by law. The best known is probably the minimum wage.

The national minimum wage is £4.20 for workers aged over 21 and £3.60 for 18 to 21 year olds (the rates rise to £4.50 and £3.80 respectively from October 2003, and to £4.85 and £4.10 from October 2004).

There is also a minimum training wage for new employees over 21 of £3.60 an hour, but this wage applies only to workers doing accredited training and for a maximum of 6 months. A worker's hourly rate of pay may include such payments as bonuses and performance-related pay.

There is no national minimum wage for workers aged under 18.

Contact the national minimum-wage hotline on 0845 6000678 if you are having problems.

Some are rights given to only some people at work by law. For example, you may lose out because you have not worked long enough in the same job. There is a legal difference between "employees" (who get better rights) and "workers". You may only be a "worker" if you are taken on to do a particular piece of work. Some are rights that flow from your contract of employment, which may be written, or may be a verbal agreement between you and your employer.

Not all employment rights start from your first day of work. Some only apply after you have been working for the same employer for a while. But how long you have to wait does not depend on how many hours you work - for example, even if you only work six hours a week you have a right to claim unfair dismissal as long as you have been working for your employer for over a year.

There are many comprehensive guides to your employment rights - see the links on the left hand side.

Taking A Break From Work

While you may find yourself working unsocial hours and covering difficult shifts, you are still entitled to working time rights. These apply whether or not you have a contract of employment and include:

• 20 minute break when the working day is more then six hours
  
• Rest period of 11 hours every working day
  
• Rest period of 24 hours once every seven days
  
• Maximum working week of 48 hours (averaged over 17 weeks for most jobs)
  
• Four weeks paid holiday a year
  
• Ceiling of an average of eight hours night work in every 24
  
• Free health assessment for night workers
  
• Working time rights are complicated though.
• Some workers are excluded, and the rules are applied differently in some sectors such as tourism where students may take seasonal work.

Recommended Working Hours For Students

Many employers do recognise that students do have academic commitments, and therefore, do adopt a flexible approach to student workers, especially around exam times.

There is a statutory requirement however in the UK, that students work a maximum of 20 hours per week during term time, although there are not restrictions to their working hours during the summer vacation period.

Overseas Students and Their Eligibility To Work In The UK

There are no work restrictions for European Economic Area (EEA) students who are seeking part-time, vacation or graduate employment in the UK

There are however some restrictions for non EEA students: They are only eligible to work up to a maximum of 20 hours per week during term time, except in the case of an agreed work placement or internship, but may work full time during vacations.

Students with a "Prohibition Stamp" in their passport should not take paid employment without first consulting their local Employment Service or the Department for Education and Skills (DfES). This also applies to those with a "Restriction Stamp".