Should a 16 yr old pay tax on 8 hours a week job- if so how much?
It sounds as though they are deducting Basic rate (20%) instead of putting him on an code of 543L, either on a week 1 (emergency) or cumulative code. Is this his first job? If so, he wouldn’t have had a form P45 from a previous employer, and his employer should have asked him to sign a form P46 to say it is his main/only job. Neither how many hours he works, nor his age affects his tax liability. Everyone is entitled to earn £104.52 a week (or £5435 a year) before tax. If you can’t get any sense from employer re form P46, contact tax office, and ask for correct code number to be issued. Employer can give contact details. Your son will then get tax refund in next wage packet after code number issued, or employer organises form P46.
