[Nyororin]

If he has been out of work for *over* a tax year, then he shouldn't be paying. However, this sounds like he has leftover payments from when it was less than a year since tax calculations...

Basically, the taxes are calculated in April based on your income during a certain period of time the previous year. I forget the months, specifically, but I think it is April, May, and June (June might not be included... I can't remember).

Even of you lose your job the following day, your taxes the following April are set based upon the income you had during that period in the previous year. Basically, they are taxing your income for the *previous* year, not the current.

The first year of working, your friend will have paid no taxes. His income for the year before that would have been zero - so the tax would have been set on that scale (paying nothing).

Even if he lost his job in November of last year, he had an income in April, May, and June, so the taxes for this tax year from April are based on that income. He is expected to pay until the following April.
If family and friends have any complaints, tell them that he paid zero taxes during his first year of working and basically has to pay back taxes on that....