How We Calculate Teacher Pay
Every number in our calculators comes from an official source. This page explains exactly which sources, which formulas, and when each is updated. If you find an error, contact us.
Who maintains this calculator and why it exists
No single free tool accurately handles all of the following simultaneously: teacher-specific pay scales for England, Wales and Scotland; TPS pension contribution tiers based on actual salary rather than a flat rate; multiple student loan plans for career changers; and part-time working entered as days or hours rather than FTE percentages. Try the main teacher pay calculator to see this in practice.
The tool is maintained by Sara Chan, a former classroom teacher in state schools in England with 15+ years' experience, with additional background in UK payroll and education finance. Every formula has been checked against the official sources below. Pay scale figures are verified manually against NEU-published tables each year — we do not rely on automated data feeds.
If you find a discrepancy between our results and your payslip, please contact us. Several improvements to our student loan handling and TPS tier logic came directly from user reports. We are not financial advisers — results are estimates based on standard assumptions (tax code 1257L, single employment, no benefits in kind). For personalised advice, consult an FCA-registered adviser.
Pay scale data — source and verification
Source: National Education Union (neu.org.uk), last confirmed 14 July 2025. Used for all spine point salaries: England (M1–U3, Leadership, Lead Practitioner, Unqualified), Wales (STPC(W)D M2–U3), Scotland (SNCT Points 0–5, Chartered Teacher CT1–CT4).
Cross-referenced against the DfE's STPCD, NASUWT pay scales, the Welsh Government written statement (Wales), and NASUWT/SSTA scales (Scotland). England updated 4% from 1 September 2025; Wales 4% under STPC(W)D from 1 September 2025 (statutory effect 6 March 2026); Scotland 4% from 1 August 2025, 4.25% from 1 April 2026 (confirmed November 2025).
The calculation sequence, step by step
Every take-home result follows the same sequence — matching how HMRC and school payroll systems actually process deductions.
Step 1 — Gross salary
actualGross (part-time) = grossSalary × fteDecimal
TLR and SEN/ALN allowances are pensionable and taxable the same as basic pay. All subsequent steps use actualGross, including the TPS tier determination.
Step 2 — TPS/STSS pension (pre-tax deduction)
taxableIncome = actualGross − pensionDeduction
The TPS net pay arrangement deducts pension before income tax is calculated — required by scheme regulations, not a quirk of this calculator. The tier uses actualGross, not the full-time equivalent.
| Actual annual salary | Rate |
|---|---|
| Up to £36,198 | 7.4% |
| £36,199–£48,727 | 8.9% |
| £48,728–£57,776 | 9.9% |
| £57,777–£76,572 | 10.5% |
| £76,573–£104,413 | 11.6% |
| £104,414+ | 12.0% |
Scotland (STSS): 26% employer rate (SPPA), member rates tiered 7.2%–11.9% by salary, uprated annually by CPI (source: SPPA Teachers Circular 2025/02). Also a net pay arrangement.
Step 3 — Income tax
| Band (England/Wales) | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0–£12,570 | 0% |
| Basic Rate | £12,571–£50,270 | 20% |
| Higher Rate | £50,271–£125,140 | 40% |
| Additional Rate | Above £125,140 | 45% |
Source: HMRC. Personal Allowance frozen to April 2031; basic rate band frozen at £37,700. Taper: −£1 allowance per £2 above £100,000, reaching zero at £125,140.
| Band (Scotland) | Taxable income | Rate |
|---|---|---|
| Personal Allowance | £0–£12,570 | 0% |
| Starter | £12,571–£31,092 | 19% |
| Basic | £31,093–£45,593 | 20% |
| Intermediate | £45,594–£75,783 | 21% |
| Higher | £75,784–£125,140 | 42% |
| Top | Above £125,140 | 48% |
Wales uses England's rates — Welsh Rates of Income Tax are currently set at the same level.
Step 4 — National Insurance (Class 1)
| Band | Rate |
|---|---|
| Below £12,570/yr | 0% |
| £12,570–£50,270/yr | 8% |
| Above £50,270/yr | 2% |
Source: HMRC, frozen until April 2028. Not devolved — identical across all UK nations.
Step 5 — Student loan repayments
| Plan | 2026/27 threshold | Rate |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 (frozen to Apr 2030) | 9% |
| Plan 4 | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
Source: HMRC Employer Bulletin 2026/27. Max combined deduction (undergraduate + postgraduate): 15% above respective thresholds.
Step 6 — Net take-home
monthlyNet = annualNet ÷ 12
What is not included, and why
- Benefits in kind — override the tax code field with your actual code if applicable.
- Second jobs — we assume a single employment on standard 1257L unless overridden.
- AVCs / salary sacrifice — not included; enter an adjusted gross or custom tax code to account for these.
- Mid-year pension opt-out — shown as fully opted in or fully opted out, not blended.
- Unpaid leave / sick pay — calculators assume a full year of paid employment.
- Emergency tax codes (W1/M1) — we use a cumulative basis; non-cumulative codes will differ.
All data sources, with last confirmed dates
| Data | Source | Last confirmed |
|---|---|---|
| England pay scales | National Education Union | 14 July 2025 |
| Wales pay scales | NASUWT Wales / Welsh Government | 31 July 2025 |
| Scotland pay scales | NASUWT Scotland / SSTA | November 2025 |
| TPS contribution tiers | Teachers' Pensions | May 2026 |
| TPS employer rate | Teachers' Pensions | May 2026 (28.68%) |
| STSS employer rate | SPPA | 2025/26 (26%) |
| STSS member tiers | SPPA Teachers Circular 2025/02 | February 2025 |
| Income tax (Eng/Wales) | HMRC / HoC Library CBP-10618 | 7 April 2026 |
| Scottish income tax | Scottish Government / HMRC | 2025/26 |
| National Insurance | HMRC | 6 April 2026 |
| Student loan thresholds | HMRC Employer Bulletin 2026/27 | April 2026 |
| SMP rate | GOV.UK Employment Rights | £194.32/wk from Apr 2026 |
| Redundancy weekly cap | GOV.UK / Acas / ERA 2026 Order | £751 from 6 Apr 2026 |
| Burgundy Book maternity | NEU / STPCD Burgundy Book | June 2023 |
| TLR/SEN allowances | NEU pay scales | 14 July 2025 |
| 195-day supply divisor | STPCD 2025/26 | Confirmed |
When and how we update
August/September — pay scales update within 24 hours of the STRB award; Wales and Scotland on their own timelines. April — HMRC tax year update: income tax bands, NI thresholds, student loan thresholds, statutory maternity/redundancy rates, and TPS band uplifts.
We do not rely on automated feeds or scraped data — every update is a manual check against the primary source above. The "last reviewed" dates at the top of this page are updated whenever a value changes; if any date is more than 14 months old, please contact us.
How accurate are the results?
For a standard single-employment teacher on tax code 1257L, TPS-enrolled, with a single student loan plan, results should match your payslip within £2–£5/month — the small residual comes from PAYE being calculated cumulatively across a tax year versus our annualised basis. Results are less precise for second jobs, benefits in kind, AVCs, non-standard tax codes, or mid-year changes.
Common causes of differences from other tools: pension handling (flat rate vs our six-tier system based on actual salary), student loan plans (simultaneous vs one-at-a-time), part-time salary (actual gross vs FTE-based tier, which overstates deductions), and tax year timing (pay scales change in September, tax rates in April).
Reporting errors and contacting us
Please contact us with: your spine point, region and nation; your TPS status; your student loan plan(s); our calculator's figure; your payslip's gross and net figures; and the payslip date. We store no personal data — spine point and region are usually sufficient to investigate.