CSLM10017 - FAQs: employers questions and answers: new employee: the employee has no form P45 but is a borrower
Suggested answer
If your new employee fills in their starter checklist showing they have a student loan and or postgraduate loan, deductions should be taken from the next available pay day.
If they do not know what loan and or plan type they have, the employee can log into their online student loan account or access gov.uk website for more information.
You can use Plan 1 as a default plan type in your payroll software until you get a student loan start notice (SL1).
You can find more information on the gov.uk website.