Information on the commencement of employment
- Show if student loan deductions start from first pay Employer
Northern Ireland Statutory Rule
2009
United Kingdom
The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
At a glance
What's here
19 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 17
- Employee 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Employees also bound by 181 other Acts (top 5 shown)
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 13 duties
- Regulation (EU) No 965/2012 (Air Operations) 2012 12 duties
- Shared Parental Leave Regulations 2014 2014 10 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 10 duties
- Paternity and Adoption Leave Regulations 2002 2002 9 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 4 other Schedules — structural / supplementary
Information about the employer and employee
Information about payments to the employee, etc
The total amount of repayments deducted for the tax year...
In a case where the earnings the return relates to...
Intermediate employers
- Notify principal employer of employee earnings for student loan deductions Employer
Notice to employers
Other duties (1) — Crown / regulator
- HMRC must notify employers to start or stop student loan deductions Crown / Minister / Government department
Deductions of repayments
- Deduct student loan repayments from employees' pay when notified Employee
Priority where other deductions required
- Prioritise other deductions before student loan repayments Employer
Deductions working sheet
- Record student loan deductions on the deductions working sheet Employer
Certificate of repayments
- Provide employees with a certificate of student loan repayments deducted Employer
Payment of repayments deducted to HMRC
- Pay student loan repayments deducted from employees to HMRC on time Employer
Returns by employers
- Submit annual student loan repayment return to HMRC within 44 days of tax year end Employer
Real time returns of information about payments of earnings
- Submit real-time payroll information to HMRC before paying employees Employer
Employees paid in specified circumstances
- Submit delayed pay information within 7 days for same-day/late-paid workers Employer
Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
- Report benefits/expenses within 14 days of month-end if real-time reporting not possible Employer
Modification of the requirements of regulation 54B: notional payments
- Report notional payments for student loan deductions within deadline Employer
Relationship between regulation 54B and aggregation of earnings
- Report aggregated earnings under one employment only Employer
Exceptions to regulation 54B
- Submit quarterly paper returns to HMRC for student loan repayments Employer
Returns under regulations 54B and 54E: amendments
- Correct inaccuracies in student loan repayment returns Employer
Failure to make a return under regulation 54B or 54E
- Fix missed student loan returns before deadlines Employer
Inspection of employers’ records
- Keep student loan records for 3 years and allow HMRC inspections Employer
Cessation of employment
- State on P45 that an employee has a student loan when employment ends Employer
Browse 73 other sections — procedural / definitional / commencement
Citation and commencement
Revocations
Interpretation
Application: general
Service by post or electronic communication
Interpretation of Part 2
Functions of
Officers of Revenue and Customs
Penalties in relation to Parts 3 and 4
Interest and penalties
Timing and notification of repayments
Date of repayment
Direct debit repayment
Cancellation
Refunds
Interest rate on the loans
Information requests
Information notices
Penalties and Penalty Notices
Costs and expenses
Alteration of relevant time limits
Foreclosure
Repayments of student loans by persons required to submit a tax return
Time for and amount of repayments
Personal return
Returns to include self-assessment
Records
Other returns and information
Assessment, claims and appeals
Payment
Late payment penalties
Collection and recovery
Persons chargeable in a representative capacity
Interest
Penalties
Interpretation of Part 4
Real Time Information employers
Repayment of student loans by employees
New employee to inform employer of repayments liability
Commencement of employment with a Real Time Information employer
Amount of repayments
Calculation of earnings
Earnings periods
Multiple employers
Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)
Notice and certificate when repayments deducted not paid
Notice of specified amount and certificate when repayments not deducted
Recovery of payments deducted through the income tax system
Interest on unpaid repayments
Application of regulations 54B to 54F
Powers to obtain information
Formal determination of repayments payable by employer
Interest on unpaid repayments which have been formally determined
Death of employer
Succession to a business
Payment by cheque
Penalties
Collection and recovery of penalties
Application of the PAYE Regulations
Interpretation of Part 5
How to calculate country-specific multiplier
Status of examples
Notice of overseas residence
Notice of liability to make repayments
Repayment by fixed instalments
How to calculate fixed instalment rate
Repayment by income-related instalments
How to calculate applicable threshold
Calculation of fixed instalment and applicable threshold
Application to cease repayment by instalments
Foreclosure
Costs and expenses of the Department
Effect of borrower insolvency on student loans
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