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      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
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  "figure": {
    "id": "employment.student_loan.rate",
    "name": "Student loan deductions: employer rate (plans 1, 2, 4 and 5)",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "cadence": null,
    "source_type": "si",
    "si_probe": {
      "verdict": "SI-HOLDS",
      "provision": "regulation-44-1-a",
      "provision_pinned": true,
      "probed": "2026-09-15",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/470/data.xml",
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      "setter": "uksi/2017/831",
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      "f_note": "key-813b2f27d32d41c7a4f76b65041b2665",
      "tokens": [
        "9%",
        "9 per cent"
      ],
      "commentaries_c": [],
      "expires": null
    },
    "values": [
      {
        "value": "9%",
        "value_minor": null,
        "effective_from": "2017-09-05",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
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          {
            "role": "legislation",
            "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))",
            "uri": "https://www.legislation.gov.uk/uksi/2017/831/made",
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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\": \"Student loan deductions 9%\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
            "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
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    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The rate at which an employer deducts student loan repayments through PAYE: 9% of the earnings paid in the earnings period that exceed the repayment threshold for the period, in relation to a plan 1, 2, 4 or 5 loan (regulation 44(1)(a) of the Education (Student Loans) (Repayment) Regulations 2009). This is the EMPLOYER's deduction under Part 4 of the Regulations — the enactment a payroll applies — and not the borrower's own self-assessment repayment in regulation 29(3)(a) or the overseas repayment in regulation 75(4)(a), which state the same 9% in separate provisions for separate occasions.",
        "instrument": "Education (Student Loans) (Repayment) Regulations 2009 reg 44(1)(a) — 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 threshold for that period — the annual repayment threshold for the plan, or its proportion for a shorter earnings period (reg 44(2)). Pence in the calculated repayment are ignored (reg 44(3)), and the employer may instead use the tables the Authority prepares (reg 44(4)). SI 2017/831 substituted regulation 44(1) and came into force on 5 September 2017 by its own regulation 1(1) (\"come into force on 5th September 2017\"), which is the date this record carries.",
      "article": "Education (Student Loans) (Repayment) Regulations 2009 regs 44(1)(a), 44(2), 44(3); SI 2017/831 regs 1(1), 26(2)"
    },
    "scope_note": "9% of earnings ABOVE the threshold, not of all earnings, and the threshold is a separate figure for each plan (`employment.student_loan.plan5.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) — `employment.student_loan.postgraduate.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.",
    "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 `leave.paternity_weeks` does.",
    "record_version": 3
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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\": \"Student loan deductions 9%\")",
        "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "retrieved": "2026-07-29T08:16:12Z",
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