# The Education (Student Loans) (Repayment) Regulations 2009, Regulation 52: Deductions working sheet

Extent: E+W+S+N.I.

(1) The employer must record on the deductions working sheet for an employee the amount of any deduction from any payment of earnings under these Regulations.
(2) Where two or more payments of earnings are to be aggregated for the purposes of calculating the amount of repayments requiring deduction, the employer must record a single amount, being the total of the amount requiring deduction in respect of the aggregated payments, rather than recording separate amounts in respect of each such payment.

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Source: https://www.legislation.gov.uk/uksi/2009/470/regulation/52 (the official version)
Page: https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.