{
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    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© 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)",
  "unit": "percent",
  "value_type": "percentage",
  "source_type": "si",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "value": "9%",
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    "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\": \"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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  "value_numeric": 9.0,
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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",
        "retrieved": "2026-09-15T00:15:04Z",
        "content_hash": "sha256:1d3b05a544c43749f5aed26341364fcac68a03f69fda7626f2a3a08daf2fdf28",
        "content_hash_of": "https://www.legislation.gov.uk/uksi/2017/831/made/data.xml"
      },
      {
        "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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