Methodology
How the calculator works
A plain-English explanation of every figure used to calculate your take-home pay.
Pay scales
Teacher pay figures are the advisory points for the School Teachers' Pay and Conditions Document (STPCD) 2026/27, effective 1 September 2026, following the School Teachers' Review Body's 3.5% recommendation accepted by the government. They apply to maintained schools in England. Wales has its own pay document.
Academy schools are not required to follow the STPCD, though many use it as a reference. If you work in an academy, check your contract for your actual pay scale.
Income Tax (2026/27)
The calculator uses the standard 2026/27 income tax bands for England, Wales and Northern Ireland:
| Band | Taxable income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
The calculator assumes tax code 1257L. Teachers who claim union subscription relief through HMRC will have an adjusted code — enter your actual code from your payslip for an accurate result.
National Insurance (2026/27)
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 – £50,270 | 8% |
| Over £50,270 | 2% |
NI is calculated on your full gross pay. Pension contributions under a Net Pay Arrangement (TPS and LGPS) reduce your income tax, but not your National Insurance.
Teachers' Pension Scheme (TPS) — Net Pay Arrangement
The TPS uses a Net Pay Arrangement — contributions are deducted from your pay before income tax is calculated. This means you automatically receive tax relief at your full marginal rate without needing to make a separate claim.
Contribution rates are tiered based on actual salary per employment — not full-time equivalent (effective 1 April 2026; bands uplifted 3.8% in line with September 2025 CPI, rates unchanged):
| Actual Pay (per employment) | Contribution 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 and above | 12.0% |
The rate applies to your full pensionable pay, not just the portion above the threshold. TLR and SEN allowances are included in pensionable pay.
The employer (your school) contributes 28.68% of your pensionable pay on top.
TLR and SEN Allowances
Teaching and Learning Responsibility (TLR) payments are added to your gross pay. They are pensionable and subject to income tax and NI.
- TLR1: £10,531 – £17,819/year
- TLR2: £3,651 – £8,913/year
- TLR3 (fixed term): £727 – £3,600/year
SEN allowances (£2,885 – £5,690/year) are also pensionable. Exact values are set by your school within the statutory range.
For part-time teachers, TLR and SEN are pro-rated in proportion to your contracted hours.
Student Loan Repayments
| Plan | Threshold (2026/27) | Rate above threshold |
|---|---|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate | £21,000 | 6% |
Plan 2 is the most common for teachers who attended university after September 2012. Many teachers with PGCE or School Direct routes also hold postgraduate loans.
Teaching assistants (NJC pay spine and LGPS)
The teaching assistant calculator uses the NJC pay spine effective 1 April 2026. Hourly rates are the full-time salary ÷ 52.143 weeks ÷ 37 hours, the method the NJC uses.
Term-time staff are paid for the 39 weeks they work plus a pro-rata share of annual leave and bank holidays. Using Green Book leave (21 days rising to 26 after five years, plus 8 bank holidays) that is about 43.9 paid weeks, or 44.8with five years' service. You can enter the exact figure from your contract.
LGPS contributions are banded on actual pensionable pay, from 5.5% to 12.5% (April 2026 bands), and deducted before income tax. Since April 2014 overtime and extra hours count as pensionable pay in the LGPS, so the calculator includes them; allowances such as ELSA payments are pensionable too.
What the calculator does not include
- Supply teacher income (treated as self-employed in many cases)
- Academy trust pay scales (may differ from STPCD)
- Scottish income tax rates
- Non-standard tax codes (other than L-suffix)
- Benefits in kind
- Occupational sick pay or maternity pay
Data sources
- STPCD 2026/27 advisory pay points (DfE / STRB 36th report)
- NJC pay spine from 1 April 2026 (National Joint Council for Local Government Services)
- HMRC 2026/27 tax rates and thresholds
- Teachers' Pension Scheme and LGPS member contribution rates (effective April 2026)
- Student Loans Company 2026/27 repayment thresholds
Have a correction or question? Email us at tthpay@proton.me.