Groundloop:
I know that paying back before tax is better, I was emphasising on the fact that the 24k are before tax!!! And that's quite a poor salary if you ask me. That's all I was saying. Obviously paying back something before tax is good, but in this case, it's written nowhere that that is the case. For all I know, you would need to pay it out of your wages after tax was deduced.
I'm sorry I know I didn't express myself well on that, but I was quite tired when I worte it as I work 8 until 19.30 everyday in a Lab these days, so I'm a bit tired when I write stuff at midnight.