# Education (Student Loans) (Repayment) Regulations 2000, Regulation 32: Multiple employers


(1) Where an employer has made an election under regulation 3 of the Income Tax Regulations to be treated as a different employer in respect of each group of employees specified in the election, he shall be treated as having made an election for the purposes of these Regulations.
(2) Where emoluments in respect of two or more employments fall to be aggregated under regulation 12(1)(a) of the Contributions Regulations, the amount to be deducted shall be apportioned between the employers in the same proportions as secondary Class 1 contributions are apportioned between them under that regulation.

---
Source: https://www.legislation.gov.uk/ukdsi/2000/0110988612/regulation/32 (the official version)
Page: https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.