Many organisations choose to employ students, particularly during the holidays and they can be an invaluable source of labour during key times of the year. However it is important to remember that student workers are entitled to certain employment rights, including Statutory Sick Pay (if their earnings are high enough to qualify), holiday entitlement, and payment in line with national minimum wage, etc.
The Inland Revenue allows students to be paid free of tax, where their earnings are below their basic personal allowance. In order to be paid tax free, the student must complete and sign the declaration on form P38(S).
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