Legislation
Student & post graduate loans - What are the off-payroll working rules?
Date
Effective 6 April 2021
Summary
Student & Post Graduate Loans – Payments subject to PAYE under the off-payroll working rules
Organisations are not responsible for deducting Student Loan and or PGL for workers engaged through their own companies. The worker will account for Student Loan and or PGL obligations in their tax return.
You must check the worker’s FPS to ensure the:
- Student loan and or PGL deduction entries are correct
- Occupational Pension and the Off-Payroll worker subject to the rules indicators have not been selected incorrectly
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