What you need to know if working while in full time education
Guernsey students who are still in full time education and wish to start working should complete the student form in the download section of this page.
Overseas students who intend to live and work in Guernsey during holiday periods should complete the new arrivals form, also in the downloads section of this page.
The FAQs below are for students whose permanent family home is in Guernsey.
Do students have to pay income tax?
Most students don't earn more than the amount of the yearly personal allowance (the amount of income on which tax isn't payable), so they don't earn enough to pay tax, but it will depend on the level of their income.
Do students have to pay social security contributions?
Students over school leaving age who earn over the lower earnings limit have to pay social security contributions. In practice, most students do not earn enough to reach this limit and so no contributions are deducted by their employer. If you earn over the lower earnings limit, then your employer will deduct contributions from your wages.
Do students need a coding notice?
Yes - however as students can tend to earn more money during the holiday periods, but generally don't earn enough throughout a calendar year to be liable to pay tax, we can issue a direction notice to an employer in Guernsey, rather than a coding notice. A direction notice is similar to a coding notice, in that it tells the employer what to do, but only a direction notice can give the explicit instruction to stop deducting tax. A coding notice only tells the employer how much the employee can earn each week before they are required to deduct tax. When completing the student form, you will be asked to supply an estimate of your earnings, and the Revenue Service will issue either a coding notice or a direction notice based on that information. Both need to be reissued in a new calendar year. If you have previously filled in the Guernsey student form, have no changes to your circumstances and would like to request a new direction notice please contact us.
Do students have to submit a yearly personal tax return?
You will be told in writing if you don't have to fill in an annual tax return. Generally speaking, if you are a Guernsey student with no other income, and you are only working in Guernsey, you won't have to fill in a tax return.
Do students receive an annual tax assessment?
Yes, you will get an annual tax assessment if you are working in Guernsey, which will show if any tax needs to be paid. The assessment will include the wage details given to us by your employer and it is your responsibility to check it and tell us if anything is wrong.
What happens if a student works in the UK whilst at university?
If the family home is in Guernsey but a student works in the UK whilst away at university, they will need to complete a tax return each year and declare their income, including the UK income, to us. Depending on the level of their income they may need to pay tax in Guernsey. If tax has been paid in the UK, the Revenue Service will need to know the amount paid.
What about school leavers?
If you are leaving school and about to start full-time employment, please complete the school leavers form available in the downloads section of this page.
