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Official guidance
Collection of Student Loans Manual

CSLM10110 · FAQs: employers questions and answers: how much to deduct

  • CSLM10111 · FAQs: employers questions and answers: how much do I deduct?
  • CSLM10112 · FAQs: employers questions and answers: do I deduct a fixed amount?
  • CSLM10113 · FAQs: employers questions and answers: can I charge the borrower for making deductions?
  • CSLM10114 · FAQs: employers questions and answers: the student loan deduction tables are wrong
  • CSLM10115 · FAQs: employers questions and answers: t/p paid every 4 weeks. how do I work out dedns?
  • CSLM10116 · FAQs: employers questions and answers: part time job. does annual limit still apply?
  • CSLM10117 · FAQs: employers questions and answers: part time job. what about the other earnings?
  • CSLM10118 · FAQs: employers questions and answers: do I deduct before or after tax and NICs?
  • CSLM10119 · FAQs: employers questions and answers: are SL repayments a tax deduction?
  • CSLM10120 · FAQs: employers questions and answers: can I deduct more to help the employee pay off their loan?
  • CSLM10121 · FAQs: employers questions and answers: what income is included for SL purposes?
  • CSLM10122 · FAQs: employers questions and answers: do I include benefits for SL purposes?
  • CSLM10123 · FAQs: employers questions and answers: what if I include benefits in the payroll?
  • CSLM10124 · FAQs: employers questions and answers: do I include tax credits as income?
  • CSLM10125 · FAQs: employers questions and answers: income exceeds threshold for 1 week only
  • CSLM10126 · FAQs: employers questions and answers: employee bankrupt - do I still make deductions?
  • CSLM10127 · Employers questions and answers: contents: how much to deduct: contents: worker subject to off payroll working rules - do I still make deductions?
  1. FAQs: employers questions and answers: how much to deduct
  2. FAQs: employers questions and answers: t/p paid every 4 weeks. how do I work out dedns?

CSLM10115 | FAQs: employers questions and answers: t/p paid every 4 weeks. how do I work out dedns?

From HM Revenue & Customs · Collection of Student Loans Manual

Suggested answer

Your payroll software will work out the deductions for you.

If the earnings period is a non-standard or irregular period and your software is unable to do the calculation, you can use the manual student loan deduction tables (SL3). These tables will show you, step by step, how to calculate the deductions on a proportionate basis.

The deductions are non-cumulative. Look only at the current pay period only.

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