Employees Under 16 Years of Age

In the run up to Christmas, I am looking to employ some part-time teenagers to help with the increase in business. One of the girls I am hoping to employ is 15 years old. Does she have to pay National Insurance and should she have a National Insurance Number?

1st November 2008

Only persons aged between sixteen to retirement age are liable for National Insurance. Children aged fifteen are automatically sent a number shortly before their sixteenth birthday provided that they live in the UK and their parents/guardian receives child benefit. Deductions will be made from the date of her 16th birthday.

By Jo Nockels

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