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As you may well know the UK operates a national minimum wage enforced by the government department: Her Majesty’s Revenue and Customs.
To work in the UK you need a National Insurance number. If you are/were a UK Citizen and living in the UK before your 16th birthday you should receive one automatically in the post. If not ring 0845 915 7006.
If you are not a UK Citizen and need to apply for a National Insurance number ring Job Centre Plus on 0845 600 0643 who will then arrange an Evidence of Identity interview (EOI) or send you a postal application.

National Minimum wage
To receive the minimum wage you generally have to be over 16* and have the right to legally work in the UK, you are not self employed and you have a written, oral or even implied contract.

Your rate of minimum wage also depends on how old you are:

• £3.57 per hour for 16-18 year olds
• £4.83 per hour for 18-21 year olds
• £5.80 per hour for 22 years old and over

Are you provided with accommodation from your employer?
If so, the maximum your employer can charge you per day is £4.51 (£31.57 per week) for the duration of your employment.

What to do if you are paid below the National Minimum Wage
To report a complaint about your employer you must either:

• Ring 0845 6000 678
• Download a complaint form from the HMRC national minimum wage website and post it.
• Complete an online complaint form
• Go to an employment tribunal.

Tax
Below are some of what we consider the most important things regarding UK income tax.

• You currently have a £6,475 tax free allowance. Anything you earn over this will be taxed.
• If your income is over £6,475 and under £37,440 you will have to pay a 20% tax rate. (40% if over £37,441)
• You will receive a tax code when starting employment.
• When you leave your job your employer must give you a P45 – an official document which states your earnings with them and the tax deducted. They have to give you a P45 by law.
• At the end of the financial year (6th April – 5th April) you will receive a P60 summarising your total earnings and tax deducted.
• At the beginning of your employment, your tax code could be temporary and you are often taxed more than needed. This will either be refunded through your employer when the tax code is sorted out or through other means depending on your circumstances. Go to the HMRC income tax section on their website for more information.
• Most employers enforce a ‘pay as you earn’ (PAYE) where tax is deducted from each pay slip if it averages out to be over the tax free allowance.
• As well as income tax you will have to pay a National Insurance contribution, normally deducted directly from your pay slip.

Check that you are paying the right amount of tax! Check your:

• total taxable income
• tax-free allowances and reliefs
• current tax code (if relevant)