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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Specific occupations & special groups: students and gap year students

Relevant legislation

The legislation that applies to this page is as follows:

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulation 53 
* before 6 April 2015; National Minimum Wage Regulations 1999, regulations 12(8) & (9)

For national minimum wage purposes there are no special rules in respect of students who are taking a “gap year”, either between school and further/higher education or during further/higher education courses.

The only special national minimum wage rules regarding students relates to those undertaking work experience as part of a United Kingdom higher education course (NMWM05340).

Students from overseas who are legally permitted to work in the United Kingdom are entitled to the national minimum wage in the normal way - regardless of whether the arrangement is part of their educational course or any benefits they may receive from the arrangement (e.g. to improve their English/ provide a working holiday/ work experience).