Strategic GuideUpdated 2025

Pension vs Student Loan Overpayments

A comprehensive guide to the most common financial dilemma for UK graduates: where should your spare cash go? With worked examples, tax calculations, and clear recommendations.

The Bottom Line

For most graduates: Pension contributions beat student loan overpayments.

Between tax relief (20-45%), employer matching (often 3-8%), and the high likelihood your loan will be written off anyway, pensions almost always win mathematically. The only exceptions are high earners with small loan balances who are certain to repay in full.

Pension Tax Relief

20-45%

instant return

Avg Employer Match

3-8%

free money

SL Interest

6.2%

Plan 2 rate

Won't Repay

~80%

of Plan 2 borrowers

Understanding Pension Tax Relief

Pension contributions receive tax relief at your marginal rate. This is effectively "free money" from the government that student loan overpayments don't receive.

Tax BandIncome RangeTax Relief RateEffect on £100 Contribution
Basic Rate£12,570 - £50,27020%£100 costs you £80
Higher Rate£50,271 - £125,14040%£100 costs you £60
Additional Rate£125,140+45%£100 costs you £55

📝 Basic Rate Taxpayer (20%)

You want to put £100 into your pension:

• You pay: £80 from your salary

• Government adds: £20 tax relief

• Your pension receives: £100

That's an instant 25% return on your money!

📝 Higher Rate Taxpayer (40%)

You want to put £100 into your pension:

• Basic relief at source: £80 → £100 in pension

• Additional relief via Self Assessment: £20 back

• Net cost to you: £60

That's an instant 67% return on your money!

💡Important: Salary Sacrifice

If your employer offers salary sacrifice pensions, you also save National Insurance (13.25%), making the deal even better. Plus, it reduces your student loan repayments since they're calculated on post-sacrifice salary!

Employer Matching: The Unbeatable Return

Many employers match your pension contributions up to a certain percentage. This is genuinely free money, no investment can beat it.

📝 Employer Match Example

Salary: £35,000

Employer offers: 5% match if you contribute 5%

Your contribution: £1,750/year (£145.83/month)

Employer adds: £1,750/year (FREE)

Tax relief (20%): £437.50/year

Total in pension: £3,937.50

Cost to you: £1,312.50 → Value: £3,937.50 = 200% return!

Head-to-Head Comparison

FactorPensionSL Overpayment
Tax relief20-45% + NI savingsNone
Employer contributionOften 3-8% matchNone
Guaranteed returnTax relief is instantOnly saves interest if you'd repay
Access to moneyAge 55 (57 from 2028)Gone forever
Investment growth5-7% avg long-termNo growth, just debt reduction
If you diePasses to beneficiariesLoan written off anyway
RiskMarket volatilityNo risk
Affects credit scoreNoNo (SL not on credit file)
PsychologicalLess tangibleSatisfying to reduce debt

Detailed Worked Examples

💰Scenario 1: Graduate on £32,000 (Pension Wins Clearly)

Sarah: Age 25, Plan 2 loan of £50,000, earns £32,000

Option A: Put £200/month into pension

  • Her contribution after tax relief: £160 (20% saved)
  • Employer match (5%): +£133/month
  • Total monthly into pension: £333
  • After 30 years at 5% growth: ~£276,000

Option B: Overpay student loan £200/month

  • Loan will be written off at 30 years anyway
  • Monthly compulsory payment: £26
  • Total paid over 30 years: £81,360 (instead of £9,360)
  • Still written off with £40k+ remaining

Result: Pension leaves Sarah ~£276,000 richer. Overpaying costs £72,000 for nothing.

📊Scenario 2: Higher Earner (Pension Still Wins)

James: Age 30, Plan 2 loan of £45,000, earns £55,000

Option A: Put £400/month into pension

  • As 40% taxpayer, net cost: £240/month
  • Employer match: +£200/month
  • Total monthly into pension: £600
  • After 25 years at 5% growth: ~£358,000

Option B: Overpay student loan £400/month

  • Would clear loan in ~8 years
  • Interest saved: ~£15,000
  • But: no tax relief, no employer match

Result: Pension wins by ~£200,000+ even though James would repay anyway.

Scenario 3: When Overpaying Might Win

Emma: Age 35, Plan 1 loan of £8,000 remaining, earns £70,000

  • Already maxing employer pension match
  • Already in higher-rate band (any extra pension is less valuable)
  • Loan balance is small, will definitely repay
  • Only 5 years left at current rate

In this specific case, a lump sum overpayment to clear the loan might make sense:

  • Guaranteed ~7% "return" (interest saved)
  • Psychological benefit of being debt-free
  • Frees up £330/month currently going to repayments

Result: This is one of the rare cases where overpaying can make sense.

The Priority Order for Your Money

Follow this order before even considering student loan overpayments:

1

1. Emergency Fund

3-6 months of expenses in an easy-access savings account. Non-negotiable, student loan overpayments are meaningless if you end up on 25% APR credit cards.

2

2. High-Interest Debt

Credit cards, overdrafts, payday loans, anything over 5-6% APR. Pay these off completely before considering anything else.

3

3. Employer Pension Match

Contribute at least enough to get the full employer match. This is free money with an instant 100%+ return.

4

4. Lifetime ISA (if saving for a house)

The 25% government bonus on up to £4,000/year is guaranteed and tax-free. Great for first-time buyers under 40.

5

5. Additional Pension Contributions

Beyond employer match, especially if you're a higher-rate taxpayer (40%+ tax relief is hard to beat).

6

6. Stocks & Shares ISA

Tax-free growth and withdrawals. Good for medium-term goals or if you've maxed pension allowances.

7

7. THEN Consider Student Loan Overpayments

Only if: you've done all the above, AND you're confident you'll repay your loan in full before write-off.

Quick Summary: Pension vs Overpayment

✓ Choose Pension If:

  • You're not maxing out employer pension match
  • You're a higher-rate taxpayer (40%+)
  • Your loan will likely be written off anyway
  • You have decades until retirement (compound growth)
  • You want money accessible in retirement
  • You value tax efficiency

→ Consider Overpaying If:

  • You've already maxed employer pension match
  • You have a small loan balance (<£10k)
  • You're certain to repay in full (high earner)
  • You strongly value being debt-free psychologically
  • You're on Plan 1 (shorter write-off)
  • You're close to retirement anyway

Calculate Your Scenario

Use our overpayment calculator to see exactly how overpayments would affect your specific loan situation.

Key Takeaways

Pension contributions get 20-45% tax relief instantly, student loan overpayments get nothing

Employer pension matching is free money, always prioritise getting the full match

Most graduates won't repay their loan anyway, so overpayments are wasted money

Follow the priority order: emergency fund → high-interest debt → pension match → extra pension → then maybe SL

The only strong case for overpaying is high earners with small remaining balances

Salary sacrifice pensions are especially powerful, they reduce both tax AND student loan repayments

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