Methodology
How the calculator works
A plain-English explanation of every figure used to calculate your take-home pay.
Pay scales
All basic pay figures are taken from the School Teachers' Pay and Conditions Document (STPCD) 2025/26, following the School Teachers' Review Body recommendation of a 4% uplift accepted by the government. These figures apply to maintained schools in England and Wales.
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 and Wales:
| 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 gross pay after TPS deductions (because TPS uses a Net Pay Arrangement).
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 – £57,775 | 9.9% |
| £57,776 – £76,571 | 10.5% |
| £76,572 – £104,412 | 11.6% |
| Above £104,412 | 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: £10,174 – £17,216/year
- TLR2: £3,527 – £8,611/year
- TLR3 (fixed term): £702 – £3,478/year
SEN allowances (£2,787 – £5,497/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 (2025/26) | Rate above threshold |
|---|---|---|
| Plan 1 | £24,990 | 9% |
| Plan 2 | £27,295 | 9% |
| Plan 4 (Scotland) | £31,395 | 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.
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 2025/26 (DfE)
- HMRC 2026/27 tax rates and thresholds
- Teachers' Pension Scheme member contribution rates (effective April 2026)
- Student Loans Company 2025/26 repayment thresholds
Have a correction or question? Email us.