Student loan: deduction rate (Plans 1, 2, 4 and 5)

The share of an employee's pay above the plan 1, 2, 4 or 5 threshold that an employer deducts each pay period as student loan repayment.

Corroborated Statutory Instrument Great Britain in force since 2017-09-05

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: 9% of earnings ABOVE the threshold, not of all earnings, and the threshold is a separate figure for each plan (Student loan Plan 5: repayment threshold and its siblings). One deduction under this limb however many plan 1, 2, 4 or 5 loans the borrower has; a plan 3 (postgraduate) loan is deducted at its own 6% under regulation 44(1)(b) — Postgraduate loan: deduction rate — and regulation 44(2A) makes that deduction additional to and concurrent with this one, so a borrower with both repays 15% of the excess over the respective thresholds. The words "plan 1, 2, 4, or 5 loan" date from 6 April 2023 (SI 2022/1335 reg 41(1)(a)); before that the limb read "a student loan", and the 9% has not moved.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2017/831/made (SI 2017/831 reg 26(2): "For paragraph (1), substitute-" a new regulation 44(1) reading "The repayment deducted must be- (a) in relation to a student loan, 9%, and (b) in relation to a postgraduate master's degree loan, 6%, of any earnings paid to, or provided to or for the benefit of, the borrower in respect of the employment, which exceed the threshold specified in paragraph (2)"; in force 5 September 2017, reg 1(1))

retrieved 2026-09-15

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (under "Student loan and postgraduate loan recovery": "Student loan deductions 9%")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
9%	2017-09-05	—	Corroborated	Legislation: https://www.legislation.gov.uk/uksi/2017/831/made (SI 2017/831 reg 26(2): "For paragraph (1), substitute-" a new regulation 44(1) reading "The repayment deducted must be- (a) in relation to a student loan, 9%, and (b) in relation to a postgraduate master's degree loan, 6%, of any earnings paid to, or provided to or for the benefit of, the borrower in respect of the employment, which exceed the threshold specified in paragraph (2)"; in force 5 September 2017, reg 1(1)) retrieved 2026-09-15 Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (under "Student loan and postgraduate loan recovery": "Student loan deductions 9%") retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.student_loan.rate
Name in the API: Student loan deductions: employer rate (plans 1, 2, 4 and 5)
Record fields (source type · unit · jurisdiction · status): si·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:8450fe9fc9970bc67c24034f554aa56b93fa0aa449e7afd54082ea9a9cc7411b
Source snapshots (SHA-256): Legislation: sha256:1d3b05a544c43749f5aed26341364fcac68a03f69fda7626f2a3a08daf2fdf28; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.student_loan.rate"]
Machine-readable record: /v1/figures/employment.student_loan.rate · current only: /v1/figures/employment.student_loan.rate/current

Compiler's notes

An SI carry (ADR-0014), and the first row authored under D20's pin: SI 2009/470 states 9% in regulations 29(3)(a), 44(1)(a) and 75(4)(a) — three enactments of one rate for three occasions of charge — so locate refuses the host unpinned ("3 sibling provisions") and the author names the enactment this record IS. The probe then checks THAT provision: SI 2017/831 reg 26(2) substituted regulation 44(1) WHOLE on 5 September 2017, so there is no "for X substitute Y" for NF-1 to re-derive (the finder confirms STATED-NOT-DERIVABLE on the setter's as-made text) and the new paragraph carries no provision id in the amender's own document. SI 2022/1335 reg 41(1)(a) is the newer note on this limb and states no rate — it substituted "plan 1, 2, 4, or 5 loan" for "student loan" — so D20(b) passes it over and the verdict names it: "newest-note check passed over". One value only, and the record does not claim the 9% BEGAN in 2017: reg 26(2) replaced a paragraph (1) that already existed, but the 2009 Regulations' as-made text is not archived, so whether it stated the same rate cannot be witnessed from the store, no origin can relieve an earlier date under D-RD-3, and the record carries the setter's own commencement — as Paternity leave (weeks) does.