Plan 2 vs Plan 5: what changed and who is on which plan

By Editorial team · Published 8 Aug 2026 · Updated 8 Aug 2026

Figures use HMRC rates for the 2026/27 tax year — see our methodology. Estimates only, not financial advice.

Plan 2 is the older English undergraduate student loan plan. Plan 5 is the newer one. If you studied in England and started an eligible undergraduate course more recently, you are more likely to be on Plan 5 rather than Plan 2.

For most employees, the key difference is simple. In 2026/27, Plan 2 repayments start when your income goes above £29,385. Plan 5 repayments start when your income goes above £25,000. Both plans deduct 9% of income above the relevant threshold.

What is the difference between Plan 2 and Plan 5?

The main difference is who the plan applies to and when repayments begin. Plan 2 applies to an earlier group of English undergraduate borrowers. Plan 5 applies to a later group. On a payslip, Plan 5 usually means you start repaying at a lower salary than someone on Plan 2.

  • Plan 2 threshold in 2026/27: £29,385

  • Plan 5 threshold in 2026/27: £25,000

  • Repayment rate for both: 9% of income above the threshold

  • Both are normally collected through PAYE if you are employed

  • Both sit alongside Income Tax and National Insurance on your payslip

That means two people on the same salary can take home different amounts if one is on Plan 2 and the other is on Plan 5. The person on Plan 5 will usually repay more each month once earnings are above £25,000.

Who is on Plan 2 and who is on Plan 5?

In broad terms, Plan 2 is for older English undergraduate loans. Plan 5 is for newer English undergraduate loans. Both relate to student finance in England, not Scotland or Northern Ireland plans such as Plan 1 or Scotland’s separate arrangements, and not Plan 4.

If you took out an undergraduate student loan for a course in England before the newer system applied, you are likely on Plan 2. If you took out an undergraduate student loan for a later course in England after the new system came in, you are more likely on Plan 5. If you are unsure, check your student finance account or ask payroll which plan they have been told to use.

  • Plan 2: older cohort of English undergraduate borrowers

  • Plan 5: newer cohort of English undergraduate borrowers

  • Postgraduate loans are separate and can be repaid at the same time as an undergraduate plan

  • Your plan is based on the loan rules attached to your course and when you started, not on your current age or job

How much do you repay on Plan 2 compared with Plan 5?

Plan 5 repayments are usually higher at the same salary because the threshold is lower. The repayment formula is the same for both plans: 9% of income above the threshold. The difference is how much of your salary sits above that threshold.

What happens at £30,000?

At £30,000 a year, a Plan 2 borrower repays 9% of £615, because £30,000 minus £29,385 is £615. That is £55.35 a year. A Plan 5 borrower repays 9% of £5,000, because £30,000 minus £25,000 is £5,000. That is £450 a year.

What happens at £40,000?

At £40,000 a year, a Plan 2 borrower repays 9% of £10,615, which is £955.35 a year. A Plan 5 borrower repays 9% of £15,000, which is £1,350 a year.

What happens at £50,000?

At £50,000 a year, a Plan 2 borrower repays 9% of £20,615, which is £1,855.35 a year. A Plan 5 borrower repays 9% of £25,000, which is £2,250 a year.

These examples show the practical point. Plan 5 does not have a higher repayment rate. It reaches into more of your earnings because the threshold is lower.

Why does Plan 5 feel more expensive on a payslip?

It feels more expensive because deductions start earlier. Once your earnings go above £25,000, Plan 5 repayments begin. Under Plan 2, repayments do not begin until earnings go above £29,385. If your salary sits between those two figures, Plan 5 borrowers repay while Plan 2 borrowers do not.

Even above £29,385, a Plan 5 borrower still repays more at the same income level because a bigger slice of salary is counted for student loan deductions. This can make headline pay rises look smaller in your net pay than you expected.

How can you tell whether you are on Plan 2 or Plan 5?

The safest answer is to check directly rather than guess. Your payslip may show a student loan deduction, but it does not always spell out the plan clearly. Payroll uses the plan information they have been given, so errors can happen.

  • Check your online student finance account

  • Look for repayment plan details on official loan correspondence

  • Ask your employer’s payroll team which plan they are using

  • Compare your deductions with the relevant threshold if you want a rough sense check

If you also have a postgraduate loan, that is separate. Postgraduate loan repayments use a different threshold of £21,000 in 2026/27 and a different rate of 6%. It is possible to repay an undergraduate plan and a postgraduate loan at the same time.

Does Plan 2 or Plan 5 affect your take-home pay more than tax and NI?

Usually no. Income Tax and National Insurance still make up the larger deductions for many employees. But student loan repayments can still make a noticeable difference, especially around the Plan 5 threshold and on middle incomes.

The important point is that student loan deductions are marginal. You do not repay 9% of your full salary. You repay 9% only on the part above your threshold. That is similar in structure to tax bands, even though it is a separate deduction.

What changed when Plan 5 replaced newer Plan 2 borrowing?

The headline change for payslip purposes was the lower repayment threshold for newer borrowers. That means many newer graduates start making repayments at a lower salary than older Plan 2 borrowers. So if you compare yourself with someone a few years older who studied in England, their loan deductions may be smaller even on the same pay.

This is why it helps to know your exact plan before comparing job offers, pay rises or monthly budgets. Two salaries that look identical before deductions can land differently in your bank account once student loan repayments are included.

Should you compare Plan 2 and Plan 5 using annual salary or monthly pay?

Use both, but monthly pay is often more useful for budgeting. Annual figures make the rules easier to understand. Monthly payslip figures show what actually leaves your pay packet through PAYE.

If your income changes during the year because of bonuses, overtime or a new job, your student loan deductions can move around too. That is normal. PAYE works from the pay you receive in each pay period, not just a simple yearly average.

What should you check if your student loan deduction looks wrong?

First check which plan you are on. Then check whether the deduction matches your pay level and the correct threshold. If payroll has the wrong plan, the amount taken can be too high or too low.

  • Confirm whether you are on Plan 2, Plan 5, or another plan entirely

  • Check your gross pay for the pay period, not just your annual salary

  • Remember postgraduate loans are separate from undergraduate plans

  • Use a take-home pay calculator to sense check the deduction against your payslip

If you have recently started work, changed jobs or moved from self-assessment to PAYE, timing differences can also affect what shows on your payslip. That does not always mean the plan itself is wrong.

Summary

Plan 2 and Plan 5 are both undergraduate student loan repayment plans used in England, but they apply to different groups of borrowers. The main practical difference for payslips is the repayment threshold: in 2026/27, Plan 2 uses £29,385 and Plan 5 uses £25,000, with both charged at 9% above that level.

FAQs

Is Plan 5 the same as Plan 2?

No. They are different undergraduate student loan repayment plans used for different groups of borrowers in England. In 2026/27, both use a 9% repayment rate above the threshold, but Plan 5 starts at £25,000 and Plan 2 starts at £29,385.

How do I know if I am on Plan 2 or Plan 5?

Check your student finance account or official loan paperwork first. If you are employed, you can also ask payroll which plan they are using for deductions, but the lender’s records are the best starting point.

Do Plan 2 and Plan 5 have different repayment percentages?

No. In 2026/27, both Plan 2 and Plan 5 repayments are 9% of income above the relevant threshold. The practical difference is the threshold, not the percentage rate.

Why is my friend paying less student loan than me on the same salary?

They may be on a different repayment plan. If they are on Plan 2 and you are on Plan 5, they can pay less because their threshold is higher, so less of their income is counted for repayment.

Can you be on Plan 5 and a postgraduate loan at the same time?

Yes. An undergraduate plan such as Plan 5 and a postgraduate loan are separate deductions. In 2026/27, the postgraduate loan threshold is £21,000 and the repayment rate is 6%, so both deductions can appear together.

Does Plan 5 mean I pay student loan below £25,000?

No. Plan 5 repayments start only on income above £25,000 in 2026/27. If your earnings are below that level for the relevant repayment calculation, no Plan 5 repayment is due.

Is Plan 5 only for people who studied in England?

Plan 5 is the newer English undergraduate plan. Other parts of the UK use different student loan arrangements, including Plan 1 and Plan 4, so it is important not to assume everyone has the same rules.

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