National Insurance

All BUNAC participants have to pay National Insurance in the same way as British workers.

Once they have a job offer they can apply for a National Insurance number by calling the DWP. They will either be asked to attend an interview or will receive forms to complete and return to the DWP. Participants can only apply for an NI number if they have proof that they are actively seeking. They will be given a receipt as proof of application. It can take up to eight weeks for a National Insurance Card to be sent to the participant, however, they can start work immediately, if they have called the DWP.

National Minimum Wage (NMW)

Under the National Minimum Wage Act all BUNAC participants must be paid the NMW - currently £4.83 per hour for 18-21 year olds and £5.80 per hour for 22 year-olds and over. For further information please see http://www.dti.gov.uk/employment/pay/national-minimum-wage/index.html

Income Tax

Participants who provide you with a BUNAC stamped P38(s) tax form do not have to pay income tax. You should only accept forms stamped by BUNAC. Those participants who do not qualify for a P38(s) will have to complete a P46, which you process in the normal way. All BUNAC participants should be issued a P45 when they finish working for you. BUNAC tax regulations are laid down in the Paye Guide to Employers - chapter 4, section 111.