Do 16 year olds pay tax in the UK?

A 16 year old pays income tax only if they earn more than £12,570 in the tax year, which is about £242 a week. Most 16 year olds working part-time earn much less than this and pay no income tax. There is no special exemption for being under 18; the same Personal Allowance applies to everyone.

Do 16 year olds pay National Insurance?

Yes, from age 16 you pay National Insurance at 8% on any weekly earnings above £242 in 2026/27. Below that you pay nothing. Under 16 you do not pay National Insurance at all.

How many hours can a 16 year old work?

Once you reach minimum school-leaving age and are under 18: normally up to 8 hours a day and 40 hours a week, in both term time and holidays, including if you continue in sixth form or college. Count hours across all jobs; these limits cannot normally be averaged or opted out of. At 15–16, while still below minimum school-leaving age: up to 12 hours a week in term time (2 on school days and Sundays; 8 on Saturdays), or 35 hours in school holidays (8 on weekdays/Saturdays; 2 on Sundays). No work during school hours or before 7am or after 7pm. Local council rules and permits may add restrictions. The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements.

How many hours can a 16 year old work while still at school?

The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements. Once you reach minimum school-leaving age and are under 18: normally up to 8 hours a day and 40 hours a week, in both term time and holidays, including if you continue in sixth form or college. Count hours across all jobs; these limits cannot normally be averaged or opted out of. At 15–16, while still below minimum school-leaving age: up to 12 hours a week in term time (2 on school days and Sundays; 8 on Saturdays), or 35 hours in school holidays (8 on weekdays/Saturdays; 2 on Sundays). No work during school hours or before 7am or after 7pm. Local council rules and permits may add restrictions. The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements. Children below school-leaving age must have a 60-minute break after no more than 4 hours of work and at least 2 consecutive weeks without work during school holidays each calendar year.

What age can you start working in the UK?

In most areas you can do light part-time work from 13 with a council permit, part-time work with limits at 14 and 15, and full-time work once you reach school leaving age, which in England and Wales is the last Friday in June if you will be 16 by the end of the summer holidays; Scotland and Northern Ireland have different leaving dates. Some jobs, such as bar work and most factory work, require you to be 18.

Why has my first payslip taxed me when I earn so little?

You are almost certainly on an emergency tax code such as 1257L W1 or M1, or a temporary 0T or BR code because your employer did not have your details. Complete the starter checklist, give your National Insurance number, and HMRC will correct it and refund the difference in a later payslip.

Rules for 16 and 17 year olds

Working at 16: do you pay tax, and how many hours can you do?

The short version: you almost certainly pay no income tax, you pay a little National Insurance only if you earn well, and the law caps you at 40 hours a week once you reach minimum school-leaving age. Below that age, stricter child-employment rules apply. Here is the detail with sources.

Jobs that hire at 16 Minimum wage by age

Do 16 year olds pay tax, and how many hours can they work?

A 16 year old in the UK pays income tax only on earnings above £12,570 a year and National Insurance only above £242 a week, so most part-time jobs at 16 are tax-free. After minimum school-leaving age, under-18s normally have 8-hour daily and 40-hour weekly limits, even in college. At 15–16 below that age, limits are 12/week in term time and 35/week in holidays, with stricter daily limits.

Last reviewed 21 October 2026 by the Shine careers team.

Tax at 16: what actually comes off

Income tax

Nothing until you earn over £12,570 a year.

That is about £242 a week. A 16 year old doing 12 hours at £8.00 earns £96 a week, well under the line, so pays no income tax. Age makes no difference; only earnings do.

Source: GOV.UK, Income Tax rates

National Insurance

8% on earnings above £242 a week, from your 16th birthday.

Under 16 you pay none at all. From 16 it only kicks in on the part of your weekly pay above the threshold, so a typical Saturday job pays nothing.

Source: GOV.UK, rates and thresholds 2026 to 2027

Emergency tax on a first payslip

Tax code 1257L W1, M1 or X means HMRC does not have your full details yet.

It taxes each payday on its own, which can take money off you that you do not owe. Give your employer your National Insurance number and starter checklist; HMRC then fixes the code and refunds any overpayment through your wages.

Source: GOV.UK, emergency tax codes

Hours and breaks for under 18s

Which rules apply? The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements.
Once you reach minimum school-leaving age and are under 18: normally up to 8 hours a day and 40 hours a week, in both term time and holidays, including if you continue in sixth form or college. Count hours across all jobs; these limits cannot normally be averaged or opted out of.
Young workers above school-leaving age normally get a 30-minute break when working more than 4.5 hours, 12 hours' daily rest and 48 hours' weekly rest. Young workers normally cannot work between 10pm and 6am (or 11pm and 7am if the contract allows). Limited exceptions have conditions, not blanket permission for a whole sector; check GOV.UK before accepting a late shift. Work between midnight and 4am is prohibited.
At 15–16, while still below minimum school-leaving age: up to 12 hours a week in term time (2 on school days and Sundays; 8 on Saturdays), or 35 hours in school holidays (8 on weekdays/Saturdays; 2 on Sundays). No work during school hours or before 7am or after 7pm. Local council rules and permits may add restrictions.
Children below school-leaving age must have a 60-minute break after no more than 4 hours of work and at least 2 consecutive weeks without work during school holidays each calendar year.
Hours checked 21 October 2026. Sources: GOV.UK child employment; Acas young workers; GOV.UK rest breaks; GOV.UK school-leaving age; GOV.UK night work.

8 hours a day, 40 hours a week

For young workers who have reached minimum school-leaving age but are under 18, including sixth-form and college students. Stricter child-employment limits apply below school-leaving age.

30-minute break when working more than 4.5 hours

Young workers above school-leaving age normally get a 30-minute break when working more than 4.5 hours, 12 hours' daily rest and 48 hours' weekly rest.

12 hours rest between shifts

Plus two days off each week, which should normally be consecutive.

Night work is restricted

Young workers normally cannot work between 10pm and 6am (or 11pm and 7am if the contract allows). Limited exceptions have conditions, not blanket permission for a whole sector; check GOV.UK before accepting a late shift. Work between midnight and 4am is prohibited.

At least £8.00 an hour

The 16 to 17 minimum wage from April 2026. Many employers pay more; see the full table by age.

Source: Acas, young workers and work experience.

What age can you start working?

13Light part-time work in most council areas, such as a paper round or shop help, with a council work permit and strict limits on hours and times.
14 to 15Part-time work only: up to 12 hours a week in term time, more in holidays, never during school hours or before 7am or after 7pm.
16 (past school leaving age)Full-time work becomes legal in England if you also stay in some education or training until 18. Under-18 hour limits apply.
18Adult working time rules and the 18 to 20 minimum wage. Night work and most hazardous roles open up.

Source: GOV.UK, child employment. Ways to earn before 16 are in how to make money as a teenager.

Common questions

Do 16 year olds pay tax in the UK?: A 16 year old pays income tax only if they earn more than £12,570 in the tax year, which is about £242 a week. Most 16 year olds working part-time earn much less than this and pay no income tax. There is no special exemption for being under 18; the same Personal Allowance applies to everyone.
Do 16 year olds pay National Insurance?: Yes, from age 16 you pay National Insurance at 8% on any weekly earnings above £242 in 2026/27. Below that you pay nothing. Under 16 you do not pay National Insurance at all.
How many hours can a 16 year old work?: Once you reach minimum school-leaving age and are under 18: normally up to 8 hours a day and 40 hours a week, in both term time and holidays, including if you continue in sixth form or college. Count hours across all jobs; these limits cannot normally be averaged or opted out of. At 15–16, while still below minimum school-leaving age: up to 12 hours a week in term time (2 on school days and Sundays; 8 on Saturdays), or 35 hours in school holidays (8 on weekdays/Saturdays; 2 on Sundays). No work during school hours or before 7am or after 7pm. Local council rules and permits may add restrictions. The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements.
How many hours can a 16 year old work while still at school?: The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements. Once you reach minimum school-leaving age and are under 18: normally up to 8 hours a day and 40 hours a week, in both term time and holidays, including if you continue in sixth form or college. Count hours across all jobs; these limits cannot normally be averaged or opted out of. At 15–16, while still below minimum school-leaving age: up to 12 hours a week in term time (2 on school days and Sundays; 8 on Saturdays), or 35 hours in school holidays (8 on weekdays/Saturdays; 2 on Sundays). No work during school hours or before 7am or after 7pm. Local council rules and permits may add restrictions. The dividing line is minimum school-leaving age, not whether you still attend school, sixth form or college. School-leaving dates differ across England, Wales, Scotland and Northern Ireland. In England you must still stay in education or training until 18; fit work around your course and attendance requirements. Children below school-leaving age must have a 60-minute break after no more than 4 hours of work and at least 2 consecutive weeks without work during school holidays each calendar year.
What age can you start working in the UK?: In most areas you can do light part-time work from 13 with a council permit, part-time work with limits at 14 and 15, and full-time work once you reach school leaving age, which in England and Wales is the last Friday in June if you will be 16 by the end of the summer holidays; Scotland and Northern Ireland have different leaving dates. Some jobs, such as bar work and most factory work, require you to be 18.
Why has my first payslip taxed me when I earn so little?: You are almost certainly on an emergency tax code such as 1257L W1 or M1, or a temporary 0T or BR code because your employer did not have your details. Complete the starter checklist, give your National Insurance number, and HMRC will correct it and refund the difference in a later payslip.

Not sure what job to go for? Take the quiz

Part of Shine's apprenticeship guide series, plain-English answers, updated regularly.