When an employee leaves before the end of the agreement, any outstanding amount on the loan must be repaid within 14 days of leaving the employment.  However, the final salary payment must not take them below the minimum wage (before tax is deducted).  If the outstanding amount owed is not fully covered by the final salary payment, the employee must pay it through their own means.  This will mean that they lose the tax free benefit on any amount not paid via their salary.