Last updated: 14 October 2026
Do under-18s pay tax on summer jobs in the UK?
Under-18s pay income tax on the same basis as adults, but most pay none because their earnings are below the £12,570 Personal Allowance. They don’t pay employee National Insurance at all until they turn 16, and from 16 they only pay it on earnings above £242 a week. Employers don’t pay secondary Class 1 NIC on employees under 21 earning up to £967 a week. A teenager earning a few thousand pounds over the summer will often have nothing deducted, or can claim any tax back.
Tax and NIC for young workers in 2026/27
| Age | Income tax | Employee NIC | Employer NIC |
| Under 16 | Yes, above £12,570 (rare) | None | None on earnings up to £967 a week |
| 16 to 17 | Yes, above £12,570 | 8% on earnings over £242 a week | None up to £967 a week |
| 18 to 20 | Yes | 8% over £242 a week | None up to £967 a week |
Emergency tax on a first job
If a teenager starts their first job without a P45, the employer asks them to complete a starter checklist. Ticking statement A (“this is my first job since 6 April”) gives them the 1257L code without the emergency basis, so no tax is deducted until earnings pass the monthly allowance. Choosing the wrong statement can mean tax is taken in error.
Getting a refund
If tax is deducted on summer earnings and the student doesn’t work again that year, they can claim a refund using form P50 or through their personal tax account. Otherwise HMRC will issue a P800 after the tax year ends.
Example
Ellie is 17 and works at a café from July to September 2026, earning £1,200 a month. Her employer pays her monthly. On a 1257L code, her monthly allowance is about £1,048, so around £30 of tax is deducted each month on the £152 above it. She also pays 8% NIC, about £12 a month, on earnings over the £1,048 monthly threshold. When she leaves in September and returns to college, she claims back the tax using form P50. The NIC isn’t refundable.
Employment rules for under-18s
- Children under 13 generally can’t be employed
- Under-16s can’t work during school hours, and local councils may require a work permit
- 16 and 17-year-olds can work up to 8 hours a day, 40 a week
- The National Minimum Wage for under-18s is £8.00 an hour from 1 April 2026
Self-employed teenagers
If a teenager earns from babysitting, tutoring or selling online, the £1,000 trading allowance covers small amounts. Above that, they must register for Self Assessment.
Common mistakes
- Ticking the wrong box on the starter checklist and paying emergency tax
- Not claiming a refund after a short summer job
- Employers deducting NIC from under-16s
- Not checking the age-related minimum wage
Records to keep
Keep payslips and the P45 from each job.
Frequently asked questions
Do students get a National Insurance number before working?
Yes, it’s sent automatically before age 16.
Do parents need to report a child’s job?
No.
Does a child’s income affect Child Benefit?
No.
What about apprentices?
Apprentices under 25 also have relief from employer NIC.
Related: minimum wage rules, negative tax codes and whether you need a tax return.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with payroll for young workers. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
