Student part time job and tax

Ant555

My daughter now has a part time job with a high street store.

Do first time workers go on an emergency tax and then have to claim back from HMRC or if the store payroll department do things correctly then should it be zero tax.
I assume due to the amounts involved there would be no NIC deduction either.

She is a full time student aged 17 and has been working around 14 hours per week @ £6.50 (I think)
No other form of income.

She has not had her first pay slip yet but her friend has tax deductions and it didn't sound right to me (different employer but still high street store)
Thanks

TELLIT01

I would think she would be on BR, Basic Rate, initially.

engineer_amy

IF the company are doing things properly, your daughter will be asked to complete a "starter checklist", this is what replaced the old P46 form. She would choose option A - this is my first job since April and I have not been receiving taxable job seekers allowance or pension.


This would mean she goes onto a standard tax code of 1060L and could earn £203 per week before she starts paying tax. National insurance has a lower threshold of £155 per week.


If her payslips show anything other than 1060L and she has only earned £91 (14 x £6.50) but had deductions, then she should ring HMRC and explain her situation and ask for a correct coding notice to be sent to her employer.

engineer_amy

TELLIT01 wrote: »

I would think she would be on BR, Basic Rate, initially.

people only go onto a BR code if they complete a p46 or starter checklist with statement C and state that they have another (second) job or are receiving a taxable pension at the same time.

Ant555

Many Thanks for the replies - it is pretty much what I thought so I am now in a better position to check if it doesn't look right.

If she was working enough hours to be anywhere near the lower limit for tax or NI per week then that would probably be too much alongside studying for A-Levels!