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Tax and National Insurance Information

Do Students have to pay income tax?

YES! Students are NOT exempt from paying income tax, this includes international students.

Working during semesters/term-time teaching periods

  • Tax will be deducted from your pay if you earn more than £10,800 (personal allowance rate for people born after 5th April 1938) in the tax year. (6th April 2016 to 5th April 2017)    
  • If you have paid tax and earned less than than £10,800 in a tax year, you can claim tax back. Information about claiming back tax that you have paid as a tax refund is available here.    
  • To claim a tax refund after you have stopped working, you’ll need to fill in a form P50.    
  • For more information on how much tax you have paid use the tax checker, on the HMRC website.    

Working during any university vacation periods (Christmas, Easter or the Summer)

During vacation periods - your employer will operate PAYE (Pay As You Earn) to deduct Income Tax and National Insurance from your wages. If you are employed by an employer who is part of the Real Time Information (RTI) pilot, the normal PAYE process will apply from 6 April 2012.  For  more information visit the relevant HM Revenue & Customs website.

Do students have to pay National Insurance?

YES, students are NOT exempt from paying National Insurance!

National Insurance allowance quoted below is for the tax year 2017-2018

  • If you earn less than £157 per week (before tax deductions) you will not have to pay National Insurance.    
  • You employer will deduct National Insurance whenever you earn more than £157 in a week.    
  • For more detailed information go to H.M. Revenue & Customs
  • Any pay earned above £157 per week personal allowance (before tax deductions) will incur National Insurance contributions of 12% which will automatically be deducted from your pay by your employer.    
  • International students are not exempt from National Insurance. For more information please click here.    

Help and Contact

View information and guides on How to apply for a job vacancy advertised by Careers & Employability.

Careers  & Employability
t: 0161 295 0023

Ask Careers & Employability a Question - Log on with your student ID.

If you need help filling in tax related forms, contact the following enquiry centres located in the Salford/Manchester area:

Manchester Enquiry Centre
1 Bridge Street, Manchester, Greater Manchester, M60 9AF

Stockport Enquiry Centre
Archer House, John Street, Stockport, SK1 3EA

Ashton-under-Lyne
Tameside MBC Council Offices, Ground Floor, Wellington Road, Ashton-under-Lyne, OL6 6DL

Oldham
Phoenix House, 44-46 Union Street, Oldham, OL1 1EP

Altrincham
Roberts House, 80 Manchester Road, Altrincham, WA14 4PT