UNIVERSITY of GLASGOW

Registry

Tax & Part-time jobs

Working during the university year

Tax and National Insurance

If you work for someone else, your tax and National Insurance will be paid directly out of your wages before you receive them. This is known as Pay As You Earn (PAYE).

For more information on income tax and national insurance please visit the Inland Revenue website.

Holiday jobs & tax

If you only work during the holidays, and you expect to earn less than £4,895 in the tax year ending 5 April, ask your employer for a Form P38 (S).

If you complete this you won't have any tax taken out of your wages.

If you have a part-time job during term time, you won't be able to use this form. You will already be on the Inland Revenue's system and you will be liable for tax. Your employer will take care of your paperwork, to ensure that you don't pay too much tax.