Teacher pay after tax in Scotland 2026/27

Take-home pay a month

£2,285.81

£27,429.73 a year from a salary of £36,159.00

Your details

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Add TLR, SEN/ALN allowance or supply days
Allowances and supply

These allowances apply to qualified classroom teachers. Teaching and learning responsibility (TLR), special educational needs (SEN) in England and additional learning needs (ALN) in Wales. Enter the full annual value before any share is applied. You can hold one TLR1 or TLR2 plus TLR3 and one SEN or ALN allowance.

A blank responsibility share uses your hours. TLR3 is paid in full.

Leave blank for annual pay. Supply uses point salary only: remove allowances and set full time to 100%. Count part days here.

Same point salary before allowances and deductions, with no progression. England and Wales only.

Where your salary goes
A year
Point salary£36,159.00
Teachers' Pension (7.35%)£2,657.69
Income tax£4,184.46
National Insurance£1,887.12
Take-home pay£27,429.73

Scotland uses its own August pay date. Last-year comparisons are not covered here.

How this was worked out
  1. Point salary: £36,159.00 × 100% = £36,159.00. Pay scale.
  2. Pension: 7.35% of £36,159.00 = £2,657.69. Each annual component is rounded to pennies, half up, before adding it to gross pay. The annual tax estimate uses Scottish rates and the standard tax code. Actual payslips can differ.
  3. Salary: £36,159
  4. Pension (net pay): £36,159 × 7.35% = £2,657.69, taken off before tax
  5. Personal allowance: £12,570. Payroll applies it as tax code S1257L, which gives £12,579 of tax-free pay.
  6. Taxable income: £33,501.31 − £12,579 = £20,922.31
  7. Starter rate: £3,967 × 19% = £753.73
  8. Basic rate: £12,989 × 20% = £2,597.80
  9. Intermediate rate: £3,966.31 × 21% = £832.93
  10. Income tax: £4,184.46
  11. National Insurance: (£36,159 − £12,570) × 8% = £1,887.12
  12. Take-home pay: £36,159 − £4,184.46 − £1,887.12 − £2,657.69 = £27,429.73

Supply covers teachers employed directly by a school or local authority. Agency supply is outside this calculator. Scotland uses different SNCT structures: TLR, SEN and supply are not modelled. The pay tables show point salary only. The annual tax estimate assumes the standard tax code and no other income.

Scottish teachers are paid on a single national scale agreed by the Scottish Negotiating Committee for Teachers. The table uses the scale that took effect on 1 August 2026. A probationer on point zero earns £36,159 and takes home £2,285.81 a month after Scottish income tax, National Insurance and the pension.

Teacher pay after tax in Scotland 2026/27
PointSalaryPensionTake-home a yearTake-home a month
Main Grade Scale
MG0£36,159£2,657.69£27,429.73£2,285.81
MG1£43,383£3,852.41£31,614.95£2,634.58
MG2£45,843£4,070.86£33,188.97£2,765.75
MG3£48,504£4,307.16£34,781.18£2,898.43
MG4£51,582£5,106.62£35,935.21£2,994.60
MG5£54,453£5,390.85£37,378.12£3,114.84
Leadership range
DHT_HT_1£67,332£7,143.93£43,573.57£3,631.13
DHT_HT_19£124,365£15,097.91£67,783£5,648.58

Pay scale: www.snct.org.uk/wiki/details, effective 1 August 2026

The Scottish main grade scale

The main grade scale has six points, numbered from zero to five. Point zero is the probationer year, and it pays £36,159. The step from there to point one is the largest on the scale: salary rises to £43,383, and take-home goes from £27,429.73 to £31,614.95 a year.

The scale is a collective agreement between employers, teacher unions and the Scottish Government. It has no separate range for unqualified teachers and no area scales like the London rates in England.

Point five, the top of the main grade, pays £54,453 and leaves £37,378.12 a year, or £3,114.84 a month.

Scottish tax and the pension across the points

Scottish income tax has more bands than the rest of the UK. At MG0, some pay is taxed at the intermediate rate. MG3 is the first classroom point with pay taxed at the higher rate. Income tax at MG3 is £6,540.94.

The Scottish Teachers' Pension Scheme uses tiers based on actual pay. At MG0, the pension contribution rate is 7.35%. At MG1, the pension contribution rate is 8.88%. At MG3, the pension contribution rate is 8.88%. At MG4, the pension contribution rate is 9.9%. At MG5, the pension contribution rate is 9.9%. The yearly deduction is £2,657.69 at MG0 and £5,106.62 at MG4. Each tier rate applies to the whole pensionable salary.

For depute headteachers and headteachers, the leadership scale runs from £67,332 on its first point to £124,365 on the last. At DHT_HT_19, some pay is taxed at the advanced rate. Take-home at the top is £67,783.

Dates and other scales

The Scottish agreement changed pay in April 2026 and again in August 2026, while the tax year starts in April. The figures here apply the August rates to the whole 2026/27 tax year, so pay received from April to July was a little lower than shown. Teachers elsewhere in the UK are on different scales, shown on the England page and the Wales page. The teacher pay calculator covers part-time contracts.

Questions

What does a probationer teacher in Scotland take home?

On point zero of the scale from 1 August 2026, a probationer earns £36,159 and takes home £27,429.73 a year after Scottish income tax, National Insurance and the pension.

Do Scottish teachers pay higher rate tax?

MG3 is the first classroom point with pay taxed at the higher rate. The estimate uses full-time point salary with the Scottish Teachers' Pension taken before income tax, no allowances and no student loans.

Is Scottish teacher pay set by law?

No. The Scottish scale is a collective agreement reached through the Scottish Negotiating Committee for Teachers. England and Wales set teacher pay in statutory pay documents instead.