Short answer
Email me when the NI 2026/27 pay award is announced
One email the day an offer or DE circular is published, with the real percentage so you can rerun your back pay.
Why NI teachers get back pay
Northern Ireland teacher pay is negotiated in the Teachers' Negotiating Committee and then has to be funded through the Executive's budget before the Department of Education can issue a determination. That usually takes months longer than England's process. The 2025/26 award of 4% took effect from 1 September 2025, but DE Circular 2026/07 was not issued until 13 January 2026. Teachers were paid the old rate until then and received the difference as arrears.
For 2026/27, England confirmed a 3.5% award on 1 July 2026, but no Northern Ireland offer has been made public. Until a circular is issued, the September 2025 scale stays in payment. Our NI pay rise tracker follows the process, and the NI pay scales guide has every current figure.
How the arrears are worked out
For each month from September until the month the award is paid, you are owed the difference between your pay at the new rate and what you were actually paid. If your pay was the same throughout, that is simply your monthly rise multiplied by the number of months. If you moved pay point, gained an allowance or changed hours since September, each month should be calculated on the pay you actually had that month.
Tax, National Insurance and pension on back pay
Back pay is ordinary pay, so it carries the same deductions as your salary, but not all of them work the same way:
- Pension: NITPS member contributions are due on the arrears, at the tier for your new annual pay.
- Income tax: PAYE is cumulative, so the arrears are taxed at your usual marginal rate across the tax year.
- National Insurance: worked out on that month's pay alone. Above about £4,189 in a month the rate drops from 8% to 2%.
- Student loan: also worked out per month, so the arrears month repays more than usual.
A big arrears month is not a tax mistake
Checking your payslip
Ask payroll for a month-by-month breakdown if the arrears appear as a single figure. Check that pension was taken from the arrears, that any Teaching Allowance was uplifted by the same percentage, and that the months covered start in September. The paid report lists these checks against your own figures.
Frequently asked questions
Will Northern Ireland teachers get back pay for 2026/27? +
If the 2026/27 award follows the pattern of recent years, yes. NI awards are normally backdated to 1 September even when they are agreed months later: the 2025/26 award took effect from 1 September 2025 but was only determined in DE Circular 2026/07 on 13 January 2026, and the months in between were paid as arrears. No 2026/27 award has been agreed yet, so the amount depends on the percentage and on when it is finally paid.
How much back pay will I get? +
Roughly your monthly pay rise multiplied by the number of months since September. On M6 (£43,830), a 3.5% award adds about £128 a month before deductions, so if it were paid in March 2027 the arrears for September to February would be about £767 before tax, National Insurance and pension. The free calculator above shows the figure for your own pay point, allowance and contract.
Is back pay taxed at a higher rate? +
Not really, though it can look that way. Income tax under PAYE is cumulative across the tax year, so arrears are taxed at your normal marginal rate, usually 20%. National Insurance and student loan repayments are worked out on each month's pay alone, so the arrears month carries more of both than usual. Above the monthly upper earnings limit (about £4,189) National Insurance falls from 8% to 2%, which actually works in your favour on a large arrears payment.
Is pension taken from back pay? +
It should be. Arrears are pensionable pay, so your NITPS member contribution is due on them, and the matching employer contribution and pension build-up follow. If the award pushes your annual pay into a higher contribution tier, the higher rate applies to the whole year from September, so payroll may also collect the difference on the months already paid.
When will the NI 2026/27 pay award be paid? +
Nobody can say yet. As at mid-October 2026 no pay claim, management offer or DE circular for 2026/27 has been published. In the last two completed rounds the gap between England confirming its award and Northern Ireland determining its own was roughly seven to eight months, which would point to early 2027. Use the payment month setting to see how the arrears grow the longer it takes.
Do Teaching Allowances get back pay too? +
In recent NI awards the percentage has applied to every salary scale point and to the fixed Teaching Allowances alike, so a TA is uplifted and the arrears include it. Select your allowance in the calculator to include it. Check the eventual DE circular, as a future award could treat allowances differently.
I'm part-time. How does back pay work for me? +
The same way, pro rata. Your arrears are the award percentage of your actual part-time pay for each month owed. NITPS contribution tiers are set on your actual pensionable pay rather than the full-time equivalent, so a part-time teacher is often in a lower tier. Set your contract percentage in the calculator.
What does the paid report add? +
The free calculator shows your new salary, your monthly rise and your back pay before deductions. The £4.99 report shows what the back pay is worth after tax, National Insurance, NITPS pension and student loan, the full payslip for the month it lands, the arrears month by month, any pension tier catch-up, and a checklist for checking the payslip. It is a one-off payment with 180 days of access, so you can rerun it with the real percentage when the award is announced.
Related guides
NI Teacher Pay Scale 2026/27
Every current NI pay point, allowance and leadership salary.
NI Teacher Pay Rise 2026/27 Tracker
Where the 2026/27 award stands and how NI pay is decided.
Teachers' Pension Contribution Rates 2026/27
The NITPS member tiers used for your back pay.
Take-Home Pay Calculator
Your normal monthly take-home pay in Northern Ireland.