From 6 April 2017 the student loan repayment threshold for plan 1 will change to £17,775. The Plan 2 threshold will remain at £21,000. The SL1 Start Notice or starter checklist declaration will let you know which plan type you should use for your employees.
If you receive an SL1 start notice for someone for whom you are already making deductions, check that you are using the plan type shown on the latest SL1 and update this if necessary.
Further information about student loan repayment can be found here: https://www.gov.uk/guidance/special-rules-for-student-loans
We have a qualified and experienced payroll team who would be happy to assist you with any queries you may have.