The end of the Student Employee?

Well not quite, but an end to the P38(s) student form. This form, once completed and signed, enabled employers to employ students in their holidays etc. without deducting tax from their pay until they had earned enough to use the tax free personal allowance.

From 6th April 2013 the forms will no longer be valid and employers will need to use P46’s. Students will be treated in the same way as all other employees for PAYE tax and NICs purposes regardless of when they work for you

You will have to ask them to complete a P46 and you may need to register for PAYE with HMRC.

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