Repayments are 9% of income above the yearly threshold. The table uses the annual figures (income above the threshold × 9%). Payroll actually works per pay period using the monthly or weekly threshold, so your payslip may differ by a few pounds.
| Salary | Plan 2 (threshold £29,385) | Plan 5 (threshold £25,000) |
|---|---|---|
| £27,000 | £0.00 (£0.00/mo) | £180.00 (£15.00/mo) |
| £30,000 | £55.35 (£4.61/mo) | £450.00 (£37.50/mo) |
| £35,000 | £505.35 (£42.11/mo) | £900.00 (£75.00/mo) |
| £45,000 | £1,405.35 (£117.11/mo) | £1,800.00 (£150.00/mo) |
| £60,000 | £2,755.35 (£229.61/mo) | £3,150.00 (£262.50/mo) |
How much you owe has no effect on how much you repay each year. Only your income does.
If you are self-employed, HMRC works out your repayment from your Self Assessment tax return, based on your income for the whole year.
Source: GOV.UK — how much you repay. Thresholds: HMRC 2026–27.
Last checked: 19 October 2026. Estimates only, not tax advice.
No. GOV.UK says the amount you owe has no impact on how much you repay each year.