What happens if I’ve missed student loan deductions in a previous payroll?

If you’ve missed deductions, HMRC will issue an SL1 notice for the next payroll, instructing you to start making them. There’s no need to backdate the missed payments, though you can make direct payments to the Student Loans Company if they wish.

These employer-only contributions are reported and paid through the P11D(b) submission at the end of the tax year. They don’t affect the employee’s take-home pay and are typically not displayed on pay slips.

Class 1A National Insurances are calculated based on the annual value of the benefits provided and paid as a lump sum by the employer.