CSLM12062 | FAQs: legislation questions and answers: how are deductions to be calculated?

From HM Revenue & Customs · Collection of Student Loans Manual

Part IV of The Education (Student Loans) (Repayment) Regulations 2009 covers deduction of repayments by employers.

Paragraph 44 gives details of the rate of deduction and the threshold.

Specific legislation

Regulation	Contents
45	Definition of earnings
46	Explains that earnings periods for Student and or Postgraduate Loan purposes are the same as for NICs