The Accountancy Office

Employing Students in the Summer Holidays

The summer holidays often bring a few familiar challenges — juggling workloads, family time and maybe even the odd “I’m bored” from your teenager. If you run your own business, you might have wondered… Can I pay my child to help out during the summer break? If you run your own business, you might have wondered… Can I pay my child to help out during the summer break?

The short answer is yes — but only within specific rules.

Let’s break down exactly what you need to know if you’re thinking of employing your school-age child over the holidays — whether it’s for admin support, deliveries, cleaning the office, or helping with your socials.

What’s Allowed?

Children aged 13 and over can be employed part-time — including during school holidays — but not before they reach 13.

Your local council sets the detailed rules (and issues permits), but the general framework is governed by the Children and Young Persons Act 1933.

You must apply for a child employment permit from your council before they start work. No exceptions. This applies even if it’s your own child.

Summer Holiday Working Hours

There are strict limits on how many hours they can work, even during the school holidays:

Age 13-14 – Maximum hours per day (Mon-Sat) 5 hours. Maximum hours on a Sunday, 2 hours. Maximum weekly hours, 25 hours.

Age 15-16 – Maximum hours per day (Mon-Sat) 8 hours. Maximum hours on a Sunday, 2 hours. Maximum weekly hours, 35 hours.

Important: They must also have at least 2 full weeks off during the summer holidays – a rest period that must be uninterrupted.

What Work Can They Do?

Children must not be exposed to risk, and certain types of work are banned. These include:

  • Commercial kitchens or food preparation in restaurants

  • Industrial sites, construction, or warehouses

  • Work involving chemicals, dangerous tools or machinery

  • Collecting money or selling door-to-door

  • Anything with adult content, gambling or alcohol

For most business owners, simple admin, stock checking, filing, packaging, content scheduling, or tidying workspaces can be appropriate — but you must carry out a risk assessment and be sure the environment is safe and age-appropriate.

Wages, Tax and Payroll

You’re allowed to pay your child a wage, but let’s get real: this isn’t a tax dodge, and HMRC will expect it to be reasonable, justifiable, and clearly documented.

  • Children under 16 are not entitled to the National Minimum Wage, and usually don’t trigger PAYE or NIC obligations.

  • Once they hit 16, they must be paid at least the NMW (£5.28/hour in 2025–26), and payroll, PAYE and NI rules apply.

  • Regardless of age, they must be added to your payroll system and receive payslips.

  • You cannot pay them cash-in-hand or fudge the hours. HMRC doesn’t care if you’re related — they want records.

Tax Tip: Wages paid to your child can be tax-deductible for your business if the work is real, the amount paid is commercially reasonable, and you keep records of hours worked and tasks completed.

Insurance, Risk, and Admin

Before they start:

  • Apply for a work permit from your local council (you’ll need their school’s consent too).

  • Complete a risk assessment.

  • Check your employer’s liability insurance covers employees under 18.

  • Make sure they’re properly supervised, trained and understand their tasks.

  • Keep everything documented — hours, pay, tasks, permissions.

Can You Employ Your Own Child?

Yes — but it’s a red flag for HMRC if it’s not done by the book. You must treat them exactly as you would any other employee:

  • No overpayment

  • No made-up hours

  • Clear duties

  • Real supervision

  • Proper records

That also means paying them through payroll, not in cash or gifts.

Golden rule: “Wholly and exclusively for the purposes of the business.” If HMRC sees it as personal, not business, they’ll disallow the expense.

Final Thoughts

Having your child help out during the summer holidays can be a brilliant way to teach them the value of work — and yes, reduce your tax bill if done properly. But this isn’t something to fudge.

Whether it’s your child or someone else’s, the rules around employing school-age children are strict for good reason — and the consequences for getting it wrong aren’t worth the shortcut.

Students must be paid at the appropriate minimum wage for their age which can be found on the Gov.uk website.

If you want to explore this properly — or need help setting it up correctly — get in touch. We’ll help you do it the right way, with no surprises down the line.