Employing Children
Children aged between 13 and 16 don’t pay National Insurance, so you only need to include them on your payroll if they earn more than their Personal Allowance (April 2022: £12,750). There are several restrictions on when and where children are allowed to work. Children are not allowed to work:
During term time children can only work a maximum of 12 hours a week. This includes:
During school holidays, 13 to 14-year-olds are only allowed to work a maximum of 25 hours a week. This includes:
During school holidays 15 to 16-year-olds can only work a maximum of 35 hours a week. This includes:
Young Workers
A young worker is someone under 18 years of age. In England only, young people who do not hold a Level 3 education training qualification are required to stay in at least part-time education until they are at least 18 years old. This could be an apprenticeship.
Young workers age 16 and over need to be paid the National Minimum wage at the correct rate and do need to be included on your payroll.
Key points to remember:
Pay
Under 16
School-aged children are not entitled to the National Minimum Wage. Children under 16 do not pay National Insurance, so you only need to include them on your payroll if their total income is over their Personal Allowance.
Once someone reaches 16
Young workers aged 16 to 17 are entitled to at least £4.35 per hour (2019 National Minimum Wage).
If you’re a registered employer, you’ll need to record and report their pay as part of running payroll. If they earn more than £118 a week, you’ll also need to do other regular PAYE tasks like making deductions.
Equality
It is illegal to discriminate against employees, job seekers and trainees because of their age. This is called Age Discrimination. There are four types of Age Discrimination:
There has been a great deal written and said about Age Discrimination, and you shouldn’t directly ask how old someone is or ask leading questions related to the same point at interview. However, once you have employed someone then you may need to ask their date of birth to make sure you comply with the rules.