Everything you need to know when employing students

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Employing Students
Now is the time of year when many of our clients are being approached by University/College students for holiday work and in many cases, voluntary work.

Many students are offering their time for free to gain work experience to add to their CV. On the face of it, this can seem a good idea but beware that you are not inadvertently, certainly in the eyes of the tax authorities, hiring a new employee.

HM Revenue and Customs (HMRC) will be looking out for anyone who they consider is avoiding paying tax and NI. If the work being carried out is for you personally or is something you could ordinarily pay someone else to do, then they will consider them an employee.

The very minimum you should therefore be paying is the National Minimum Wage, currently £3.72 if aged under 18 but above the compulsory school leaving age, £5.03 if aged 18 to 20 inclusive or £6.31 if aged 21 or above.

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