CSLM10116 | FAQs: employers questions and answers: part time job. does annual limit still apply?

Suggested answer

Yes.

The annual threshold normally applies to each employment regardless of the number of hours worked.

Your payroll software should make the correct deductions based on the employees earnings and relevant threshold.

The SL3 Student loan Deduction tables can be used for manual calculations and provides a breakdown of the thresholds for the relevant periods.