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    "id": "employment.student_loan.postgraduate.rate",
    "name": "Postgraduate loan deductions: employer rate (plan 3)",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
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      "provision": "regulation-44-1-b",
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      "setter": "uksi/2017/831",
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      "f_note": "key-813b2f27d32d41c7a4f76b65041b2665",
      "tokens": [
        "6%",
        "6 per cent"
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    "values": [
      {
        "value": "6%",
        "value_minor": null,
        "effective_from": "2017-09-05",
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            "citation": "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))",
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (under \"Student loan and postgraduate loan recovery\": \"Postgraduate loan deductions 6%\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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        "text": "The rate at which an employer deducts postgraduate loan repayments through PAYE: 6% of the earnings paid in the earnings period that exceed the postgraduate repayment threshold for the period, in relation to a plan 3 loan (regulation 44(1)(b) of the Education (Student Loans) (Repayment) Regulations 2009). A plan 3 loan is a postgraduate master's degree or postgraduate doctoral degree loan paid under an enactment regulation 3C lists. This is the EMPLOYER's deduction under Part 4 of the Regulations, not the borrower's self-assessment repayment in regulation 29(3)(b) or the overseas repayment in regulation 75(4)(b), which state the same 6% in separate provisions.",
        "instrument": "Education (Student Loans) (Repayment) Regulations 2009 reg 44(1)(b) — the employer's PAYE deduction, as substituted by SI 2017/831 reg 26(2)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Applied per earnings period on the earnings that exceed the postgraduate threshold for that period, or its proportion for a shorter earnings period (reg 44(2)); pence are ignored (reg 44(3)). SI 2017/831 substituted regulation 44(1) and came into force on 5 September 2017 by its own regulation 1(1), which is the date this record carries. The same instrument's regulation 9(6) substituted regulation 15(2C) so that no postgraduate master's degree loan borrower was required to repay before 6 April 2019 — the deduction rule stated 6% from September 2017, but the first deduction under it could not fall before the 2019-20 tax year. That paragraph has since been omitted.",
      "article": "Education (Student Loans) (Repayment) Regulations 2009 regs 44(1)(b), 44(2), 44(2A), 44(3); reg 3C for \"plan 3 loan\"; SI 2017/831 regs 1(1), 9(6), 26(2)"
    },
    "scope_note": "6% of earnings ABOVE the postgraduate threshold (`employment.student_loan.postgraduate.threshold`), not of all earnings. It is ADDITIONAL to and concurrent with any deduction under regulation 44(1)(a) (reg 44(2A)): a borrower with a plan 2 loan and a plan 3 loan has 9% and 6% deducted at the same time, each on the excess over its own threshold. The words \"plan 3 loan\" date from 6 April 2023 (SI 2022/1335 reg 41(1)(b), which substituted them for \"postgraduate degree loan\"); SI 2017/831 had put \"a postgraduate master's degree loan\" there in 2017, and the archived host carries no note on this limb for the rewording in between, so the record witnesses the two ends of that wording and not the step. Plan 3 now also covers postgraduate doctoral loans (reg 3C tables 3 and 4). The 6% has not moved.",
    "notes": "An SI carry (ADR-0014) under D20's pin: SI 2009/470 states 6% in five provisions — regulations 21A(4), 21B(1), 29(3)(b), 44(1)(b) and 75(4)(b) — so `locate` refuses the host unpinned and the author names regulation 44(1)(b), the employer's deduction. The same block substitution as the 9% limb: SI 2017/831 reg 26(2) put both limbs into regulation 44(1) at once, whole, and the finder confirms STATED-NOT-DERIVABLE on its as-made text. SI 2022/1335 reg 41(1)(b) is the newer note on this limb and substituted only \"plan 3 loan\" for \"postgraduate degree loan\", printing no rate, so D20(b) passes it over and says so in the verdict. Nothing preceded this value in regulation 44: the instrument's own explanatory note records that it consolidated the repayment provisions for postgraduate master's degree loans — until then in Part 2 of the Education (Postgraduate Master's Degree Loans) Regulations 2016, which it revoked — into the 2009 Regulations, and reg 26(2) is where the employer's 6% arrived.",
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        "role": "guidance",
        "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (under \"Student loan and postgraduate loan recovery\": \"Postgraduate loan deductions 6%\")",
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