FAQs: employers questions and answers: do I include benefits for SL purposes?
For student loan purposes only include earnings as you would calculate for employer’s secondary Class 1 NIC purposes.
This will exclude most benefits in kind. Full details of the treatment of benefits for NICs purposes are given in the booklet CWG2 - Employer’s Further Guide to PAYE and NICs, which is available from the HMRC website.
|1.||The golden rule is ‘If it is liable to NICs it is also liable to Student Loan deductions’.|
|2.||This applies not only to what income should be included but also applies to queries concerning earnings periods. For more information see CSLM17055.|