Can I work in the UK while I am a student?
If you are a student from an EEA country or Switzerland - you do not need permission to work in the UK. You will need your passport or identity card and you may need to show this to your employer as proof of your identity.
If you are a student from outside the EEA, we recommend you consult guidance from the UK Council for International Student Affairs (UKCISA) about your entitlement to work.
Paying tax on your UK earnings
International students will, except in rare circumstances, pay UK tax on their earnings from part-time jobs in the UK during term times or perhaps a full-time job during the vacations.
The tax rules applicable to the earnings of students are set out in our section on students.
The rare circumstances referred to above are where a particular double taxation agreement provides that small amounts of UK income may be exempt for certain students. The only way to check is to examine the particular agreement for the country you come from.
Will I have to pay National Insurance Contributions (NICs) if I work in the UK while I am a student?
You will only need to pay UK NIC if you are aged 16 or over and resident in the UK. This will apply to most full time students in higher education. You can find more help elsewhere on our website. NIC for the employed or NIC for the self employed explain, with examples, how the system works and you can also look at our NIC section for other migrant workers.
If you are a postgraduate student and you are paid for teaching while in the UK, you may be liable to pay NIC depending on the level of your earnings. The payroll office of your college or university should be able to give you the appropriate advice.
Placement students are liable for Class 1 NIC for any earnings they receive during work experience. If you continue to receive any wages while you are at college these will also be liable to NIC.
If you come to the UK with a certificate A1, E101 or E102 from an EEA country showing that you are exempt under special rules, you will be exempt from NICs until the certificate expires.
Similarly you may have an exemption in the UK if you come from a country (see list below) with a reciprocal agreement with the UK and you have been given an exemption.
If I pay NICs in the UK can I transfer them to my own country when I return there?
If you work as an employee in the UK you will pay Class 1 NICs which may be transferable to your own country's scheme if you come from a country within the European Economic Area (EEA) or if the country has an agreement with the UK covering NIC.
If you return to another European Economic Area country after employment in the UK and you make a claim to benefit under that country's scheme, under certain circumstances your UK NICs may help your claim.
If a record of UK contributions is needed by the authorities in the other country to decide a claim they will contact the HMRC Residency (Newcastle) on your behalf to obtain details of your UK insurance record.
In some cases, the foreign authority may ask you to get:
- a statement to assist sickness benefit claims (formerly known as an E104)
- a Portable document U1 to assist unemployment benefit claims (formerly known as an E301) or
- a full statement of National Insurance (formerly known as an E205).
If so, complete and return form CA 3916, if possible enclosing copies of your last pay slip and any P60s from your employer showing your total pay, tax and NI deductions issued at the end of a tax year.
Your benefit claim in another country will be decided using that country’s own rules: it will not be decided under UK rules and the UK issuing any of the above statements of contributions paid here does not automatically entitle you to benefits.
Reciprocal agreement countries
There are special rules if you are coming to the UK from one of the countries listed below. Details of how NI works for someone who has worked in the UK can be found in the individual social security agreements.
Barbados
Bermuda
Bosnia-Herzegovina
Canada
Croatia
Guernsey
Israel
Jamaica
Japan
Jersey
Macedonia
Mauritius
Montenegro
New Zealand
Philippines
Republic of Korea
Serbia
Turkey
USA
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