{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-54",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-54.json",
  "legislation": "uksi/2009/470",
  "legislation_title": "The Education (Student Loans) (Repayment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009",
  "path": "regulation/54",
  "kind": "regulation",
  "number": "54",
  "heading": "Payment of repayments deducted to HMRC",
  "text": "(1) Subject to paragraphs (2) ... and (6) the employer must pay an amount equal to the smaller of the repayments—\n(a) deducted by the employer under these Regulations during an income tax month (and, where required, reported under regulation 59B or 59E); or\n(b) which the employer was required to deduct under these Regulations during that income tax month,\nto HMRC within 14 days of the end of that income tax month.\n(1A) The amount specified in paragraph (1) must be adjusted to take account of errors corrected under regulation 59F(5).\n(2) Where, under paragraph 11 of Schedule 4 to the Contributions Regulations, the employer is required to pay National Insurance contributions due in respect of earnings paid in an income tax quarter within 14 days of its end, then subject to paragraphs (3) and (6), the employer must pay an amount equal to the smaller of the repayments—\n(a) deducted by the employer under these Regulations during an income tax quarter, or\n(b) which the employer is required to deduct during that quarter,\nto HMRC within 14 days of the end of that income tax quarter.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Subject to paragraph (5), if the employer has paid to HMRC on account of repayments under this regulation an amount which the employer was not liable to pay, the amounts which the employer is required subsequently to pay in respect of other payments of earnings made by the employer during the same tax year must be reduced by the amount overpaid.\n(5) If the overpayment referred to in paragraph (4) corresponds to an over-deduction from the earnings of one or more employees, an employer may only act in accordance with paragraph (4) if and to the extent that the employer has reimbursed the employee or employees for that over-deduction.\n(6) Where an employer makes a payment in accordance with paragraph (1) or (2) by an approved method of electronic communications, payment must be made within 17 days of the end of the relevant income tax period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 54(1) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 11(a)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 54(1)(a) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 11(a)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 54(1A) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 11(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 54(3) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 11(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 54 in force at 6.4.2009, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/470/regulation/54",
    "retrieved_at": "2026-10-29T03:16:41.591721+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}