Student Employment Services (SES) - Recruitment and Employment Agency specialising in student and graduate placements, internships and apprenticeships, graduate jobs, student jobs, placement job, paid job, summer jobs, career advice

National Insurance

Even though you are a student, you are still obliged to pay income tax and employee’s national insurance contributions and they will be deducted from your salary as applicable.

If you obtain a National Insurance number whilst employed in the UK this will mean that you are taxed at the correct rate. Non UK students are not obliged to obtain a National Insurance Number but it will benefit you. Without a National Insurance number employees will automatically be allocated a Basic Rate Tax code (BR) which means that they pay a basic rate of tax (20%). In order to be allocated with the correct tax code based on your individual circumstances you need to complete a P46 form, which cannot be processed by us, and submitted to the Inland Revenue without a National Insurance number.

You can enquire about National Insurance number applications and arrange an appointment with the local job centre/social office by calling 0845 600 0643 or looking on the internet for your nearest centre. Usually it should only take 2/3 days to get an appointment and then 1 week following that to receive your National Insurance number.

Once you have obtained a National Insurance number you can then submit your P46.