Q: My teenage child has a summer job this year. As they are under 18, do they need to worry about tax on what they earn?
A: Contrary to popular belief, children are eligible to pay tax just like adults. They rarely do because if they do earn anything, it is usually under the annual Personal Allowance of £12,570.
Some important things to note, though, are that under-18s should be paid a minimum of £7.55/hour and will need to pay National Insurance if earning over £242/week and aged 16+. Children (from age 14) can only work part-time until they are 18 (in England – it is 16 in Scotland, Wales and Northern Ireland). There are some exceptions, for example under-14s can work if they are performers or models.
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