Tax on Part-Time & Summer Jobs

Do students have to pay tax? 

Yes, they can. 

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Being a student does not automatically exempt you from Income Tax or National Insurance. 

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For 2026–27, GOV.UK states that a student with a job may need to pay: 

• Income Tax if they earn more than £1,048 a month on average 

• National Insurance if they earn more than £242 a week 

 

An employer will usually deduct these through PAYE. (GOV.UK) 

 

Does age determine whether you pay Income Tax? 

No. 

 

For Income Tax, the key issue is generally your taxable income and the allowances available to you, rather than simply whether you are a student or under 18. 

 

National Insurance has its own rules and thresholds. 

 

What if you only work during the summer? 

If you work for only part of the tax year, you can sometimes have too much Income Tax deducted. 

 

If you stop working part-way through the year after paying tax, GOV.UK says you may be able to claim a refund. (GOV.UK) 

 

What should you check? 

When you receive your first payslip, look at: 

• gross pay 

• tax code 

• Income Tax 

• National Insurance 

• net pay 

 

Key takeaway 

A part-time or summer job can be your first experience of the tax system. Being a student does not automatically make your earnings tax-free.