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Student employees

You do not have to deduct tax from the pay of a student who works for you solely during a holiday if

this form is filled in on the back, and

you return it with your annual declaration and certificate on form P35.

If 5 April falls during the period of employment, the student must fill in two of these forms, one for the tax year up to 5 April, and one for the new tax year from 6 April.

National Insurance

If the student's pay is at , or above, the lower earnings limit for National Insurance contributions, you must

use a form P11 Deductions Working Sheet (or your own equivalent pay record) to record the National Insurance contributions, and

complete a form P14 showing these contributions for submission with your form P35.

The present lower earnings limit is shown in the booklet PAYE and NICs rates and limits for

, E12, your Employer's Help Book Day-to-day payroll, E13 tells you how to fill in

the P11 Deductions Working Sheet.

Student's declaration

Full name in CAPITALS

Oxford University

am a student attending

Name of school, college, etc.

and shall continue to attend until after 5 April next. I have no income from teaching or coaching, and no employment except during holidays.

My total earnings including Jobseekers Allowance paid because of unemployment and other income from all sources, apart from scholarships and educational grants for the year ending 5 April next, will not be more than £4,615.

My National Insurance number is

My date of birth is

My home address is

191 Blanford Road

Reigate Surrey GB

Employer's statement

The declaration above has been completed and signed by the student.

The total pay from

Employer's name

Demo Employer Limited

Employer's address

Network House Arundel Road

Uxbridge Industrial Estate Uxibridge GB

Employer's PAYE reference