CSLM10117 – FAQs: employers questions and answers: part time job. what about the other earnings?
Suggested answer
Ignore them unless both jobs are with you.
If the borrower has another part time job then you should
still use the figures in the Student Loan Deduction Tables to work
out the repayments, if any. Ignore any other earnings.
If the borrower has more than one job with you, and you lump
the income together for NICs, then do the same for Student Loan
deductions.
HMRC action
None
Notes:
- A borrower with two or more jobs may, at present, pay less than
the amount we would expect to collect by reference to the
threshold. For example if the borrower had two jobs, each paying
£9000 per annum then no deductions would be made by the
employers. However, each employer has applied the legislation
correctly
- No action will be taken to collect the apparent underpayment
unless, for other reasons, the taxpayer has an SA
record. In this case all income would be taken into account in the
computation
- Do not set up an SA case just for Student Loans purposes
