Your first part-time job — pay, hours and tax at 14–16

①When can you legally work in the UK?

UK law sets out three age bands for working:

• Under 13: you can't work, with very narrow exceptions for TV, modelling and sport (which need a licence from the local council).
• 13–14: you can do "light work" — paper rounds, helping in a shop, babysitting. There are strict hour limits and you must have written permission from the local council in some areas.
• 15–16 (still at school): wider range of jobs allowed, but no factories, no licensed premises (pubs), no dangerous work.
• 16+ (after school-leaving age): you can work pretty much like any adult, with extra protections under 18 (no night shifts, paid breaks, max 40 hours a week).

②How many hours you're allowed

The legal hour limits matter — if your employer asks you to do more, they're breaking the law, and you can report them.

You're also entitled to:

• A 2-week break from work during the school holidays each year
• A 30-minute paid break if you work more than 4.5 hours in a shift
• At least 12 hours rest between shifts
• At least 2 days off a week

③Minimum wage rates from April 2026

These are the legal floor — many supermarket, café, retail and warehouse jobs pay above the minimum, especially in cities. Always check the advertised rate against your age band.

What 8 hours a week at £7.55 looks like:

• 1 week: £60.40 gross
• 4 weeks: ~£242 gross
• Whole year: ~£3,140 gross (well under the tax-free threshold)

④Do I owe tax at 14–16?

UK tax law treats you exactly the same as an adult — there's no special "kids' tax-free pass". The reason most 14–16 year-olds pay no Income Tax is that they earn less than the Personal Allowance of £12,570 a year.

Worked example. You work 10 hours a week at £7.55 for a year:

• Total earnings: ~£3,925
• Personal Allowance: £12,570
• Taxable income: £0
• Income Tax: £0
• National Insurance: £0 (you don't pay NI under 16 anyway, and from 16 you only pay it on weekly earnings over £242)

You might still see "tax" come off your payslip in your first month if your employer puts you on an emergency tax code (BR or 0T). The good news: HMRC will refund it automatically through the payroll within a few weeks. No paperwork needed.

⑤Setting up properly: NI number, P45, P60

A few admin things to nail down on your first job:

• National Insurance number. You get one automatically around your 16th birthday. It's posted to your home address. If you haven't had it by 17, apply at gov.uk/apply-national-insurance-number.
• P45. When you leave a job, the employer gives you a P45. Keep all three parts and hand the right one to your next employer so your tax code follows you.
• P60. Once a year (around 6 April), your employer gives you a P60 showing total pay and tax. Keep them for 4+ years.
• Bank account. Open a teen/youth current account with your name on it (most high-street banks offer them from 11 or 13). Your wages need somewhere to land.

Set up a free Personal Tax Account at gov.uk/personal-tax-account once you have an NI number — this is where you'll check codes, see your pay history, and claim back overpaid tax across your whole working life.

NCNational Curriculum links

• England — PSHE Association KS4 L17 (financial responsibility), L18 (long-term planning)
• England — Citizenship KS4 (taxation, public services, the law)
• England — Maths KS4 (percentages, financial mathematics)
• Wales — Curriculum for Wales Progression Step 4–5 (HWB AoLE)
• Scotland — Curriculum for Excellence MNU 3-09a / 4-09a, HWB 4-21a
• NI — LLW KS4 Personal Finance, Employability

Full mapping in the curriculum map.