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Employing Children and Young Workers

Employing children and young workers in the UK comes with specific rules designed to protect their wellbeing, education, and safety. These regulations vary depending on the child's age and affect everything from working hours to payroll obligations. Understanding these requirements is essential if...

Employing children and young workers in the UK comes with specific rules designed to protect their wellbeing, education, and safety. These regulations vary depending on the child's age and affect everything from working hours to payroll obligations. Understanding these requirements is essential if you're considering hiring anyone under 18.

Age requirements and part-time work

Children can begin working part-time from the age of 14. However, in some local council areas, this minimum age drops to 13 – you'll need to check with your local council's education department to confirm the rules in your area.

Children under 14 can only work in specific sectors including television, theatre, and modelling. For these roles, they must obtain a performance licence from their local council.

For full-time employment, children cannot start until they've reached the minimum school leaving age. Once they reach this age, they can work up to 40 hours per week. Bear in mind that in England, young people must remain in part-time education or training until they're 18, even after they reach school leaving age.

Working hours and restrictions

Strict limits apply to when and how long children can work. Children cannot work:

  • During school hours
  • Before 7am or after 7pm
  • For more than one hour before school (unless local bylaws permit it)
  • For more than 4 hours without a break of at least one hour
  • Without taking a 2-week break from work during school holidays each calendar year

During term time, children can work a maximum of 12 hours per week:

  • Up to 2 hours on school days and Sundays
  • Up to 5 hours on Saturdays for 14-year-olds
  • Up to 8 hours on Saturdays for 15 to 16-year-olds

During school holidays, different limits apply. For 14-year-olds, the maximum is 25 hours per week:

  • Up to 5 hours on weekdays and Saturdays
  • Up to 2 hours on Sundays

For 15 to 16-year-olds during school holidays, the maximum is 35 hours per week:

  • Up to 8 hours on weekdays and Saturdays
  • Up to 2 hours on Sundays

Work that's prohibited

Children cannot work in factories or industrial sites unless it's part of work experience arranged by their school. They're also prohibited from any work that may harm their health, wellbeing, or education. Your local council maintains a list of jobs children cannot do through local bylaws – contact your council's education department for specific details.

Child employment permits

Most local councils require businesses to obtain a child employment permit before employing school-aged children. If you hire a child without the required permit, your insurance may not cover accidents involving that child. Note that permits aren't needed for work experience arranged through schools.

Check with your local council's education department or education welfare service to find out whether you need a permit and how to apply.

Performance licences

If you're employing a child under school leaving age for performances or sporting events, a performance licence is likely required. This applies to:

  • Films, plays, concerts, or other public performances that audiences pay to see, or that take place on licensed premises
  • Sporting events where the child is paid
  • Paid modelling assignments

You (as the person running the event) must apply to the child's local council for the licence. If the child won't be with their parent, school teacher, or home tutor, they must be supervised by a chaperone approved by the council.

National Minimum Wage requirements

School-aged children under 16 are not entitled to the National Minimum Wage – you can pay them any amount you agree.

Once a young person reaches 16, they're entitled to at least £7.55 per hour.

Adult employment rights and rules apply once someone turns 18.

Payroll and tax considerations

For children under 16: They don't pay National Insurance, so you only need to include them on your payroll if their total income exceeds their Personal Allowance. In most cases, this means you won't need to run payroll for them.

For workers aged 16 to 17: If you're a registered employer, you must record and report their pay as part of running payroll. If they earn more than £96 per week, you'll need to make deductions and complete all regular PAYE tasks.

Before their next payday, collect the necessary information from them for PAYE purposes. If they started working for you in the previous tax year, enter their start date as 5 April in your payroll software and record their pay for the current tax year only.

If you pay any employee over £96 per week, you must register as an employer with HMRC and operate PAYE.

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.

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