Guide to Employing Under 16-Year-Olds and Young Workers

Hiring young workers or employees under the age of 16 requires employers to comply with specific legal obligations, including proper tax deductions and ensuring employee rights. This applies to all employees, even if they are family members.

Employing Children Under 16

Employers can hire children from the age of 13, but there are strict guidelines regarding the types of work they can perform and the number of hours they are allowed to work. For example, children under 13 can only be employed in industries like television, theatre, or modelling, but a child performance licence must be obtained by the employer.

It’s important to note that children under 16 are not liable for National Insurance contributions, and they only need to be included on the payroll if their total income exceeds their Personal Allowance. Employers should still ensure that all payments are tracked and compliant with regulations.

Minimum Wage for Young Workers (16-17 Years Old)

Young workers aged 16 to 17 have a different National Minimum Wage rate. As of 2024, the minimum hourly wage for this age group is £6.40. Payments to these young employees must be processed through the payroll system. If they earn more than £123 per week, employers are required to undertake PAYE (Pay As You Earn) responsibilities, including making necessary tax and National Insurance deductions.

Special Rules for Volunteers

When hiring volunteers or voluntary staff, employers have separate responsibilities. While volunteers may not be paid, employers are still required to follow health and safety regulations, as well as provide proper training and inductions to prepare them for their roles.