NHS Back Pay Calculator: Calculate Your Exact Lump Sum Arrears

When NHS pay rises are announced, they’re backdated to 1 April — meaning staff receive months of arrears as a lump sum. Our NHS Back Pay Calculator shows your exact net take-home amount after tax, National Insurance, and pension deductions.

The 2025/26 pay award (3.6%) was processed in August 2025, with staff receiving four months of backdated pay. Whether you’re verifying your payment or planning for the upcoming 2026/27 award, this calculator provides accurate estimates for all Agenda for Change bands across England, Scotland, Wales, and Northern Ireland.

Read Guide: NHS Pay Bands 2025/26

How to Use the NHS Back Pay Calculator

Follow these steps for accurate results:

1. 1. Select your region — England, Scotland, Wales, or Northern Ireland (each nation has different NHS pay scales)

1. 1. Choose the pay year — 2024/25 or 2025/26

1. 1. Select your band and pay point — Bands 2–9 with years of experience

1. 1. Enter contracted hours — 37.5 for full-time, adjust for part-time

1. 1. Select HCAS zone — Inner London, Outer London, Fringe, or None

1. 1. Choose backdating months — typically 4–6 months

1. 1. Add student loan plan — Plan 1, 2, 4, 5, or Postgraduate if applicable

1. 1. View results — gross arrears, itemised deductions, and net take-home pay

The calculator shows both your gross pay and take-home pay, including how much you will pay in tax and pension contributions.

Read Guide: NHS Band 5 Pay 2025/26

How NHS Back Pay Works

NHS pay awards are negotiated annually by trade unions including the Royal College of Nursing (RCN), Unison, and Unite, then reviewed by the NHS Pay Review Body (NHSPRB) before government approval. Awards are typically confirmed after the financial year begins in April, creating a backdating period.

The result? A lump sum payment covering the difference for each month since April.

Pay Deal	Percentage Increase	Backdating Period	Payment Month
2024/25 Award	5.5% consolidated	April–September	October 2024
2025/26 Award	3.6% uplift	April–July	August 2025
2026/27 Award	Under review	TBC	Expected August 2026

Your gross back pay follows this formula:

(New Annual Salary − Old Annual Salary) ÷ 12 × Months Backdated = Gross Arrears

However, your net back pay is lower because HMRC applies deductions through PAYE.

Read Guide: NHS Band 6 Pay 2025/26

2025/26 NHS Pay Rise: Verified Figures

The 3.6% Agenda for Change pay rise took effect from 1 April 2025, confirmed by NHS Employers on 22 May 2025. Staff received their back pay in August 2025, covering four months of arrears (April–July).

Read Guide: NHS Band 7 Pay 2025/26

England, Wales & Northern Ireland Pay Bands 2025/26

Based on official NHS Employers pay scales:

Band	Entry Point	Intermediate	Top of Band
Band 2	£24,465	—	£24,465
Band 3	£24,937	—	£26,598
Band 4	£27,485	—	£30,162
Band 5	£31,049	£33,487	£37,796
Band 6	£38,682	£40,823	£46,580
Band 7	£47,810	£50,273	£54,710
Band 8a	£55,690	£58,487	£62,682
Band 8b	£64,455	£68,631	£74,896
Band 8c	£76,965	£81,652	£88,682
Band 8d	£91,342	£96,941	£105,337
Band 9	£109,179	£115,763	£125,637

Note: Band 1 is closed to new entrants.

Read Guide: NHS Band 3 Pay 2025/26

Scotland Pay Rates

Scotland negotiated a two-year pay deal offering 8% total:

• • 4.25% in 2024/25

• • 3.75% in 2025/26

Scottish NHS staff received higher back pay amounts compared to colleagues in England, Wales, and Northern Ireland.

Read Guide: NHS Band 2 Pay 2025/26

2026/27 Pay Round: Current Status

The NHS Pay Review Body (NHSPRB) is currently reviewing written evidence for the 2026/27 pay round. The government’s remit letter confirms that a valued, motivated, and skilled NHS workforce is essential to delivering the 10 Year Health Plan.

Key considerations for 2026/27 include:

• • All pay must be funded from departmental budgets with no additional funding available

• • Productivity and efficiency targets following ICB cost reductions of 50%

• • Workforce context following the abolition of NHS England

• • Recruitment and retention data

Announcements are expected in spring 2026, with any backdated payment likely processed in August 2026.

What Deductions Apply to Back Pay?

Your lump sum arrears are taxable income. HMRC processes them through PAYE alongside your regular salary.

Income Tax

Tax on backdated pay is due on the earliest of two dates: when payment was received or when you became entitled to it.

Tax Band	Threshold	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%

Important: A large lump sum could temporarily push you into a higher tax bracket for that pay period.

National Insurance Contributions

For retroactive pay rises agreed late, National Insurance is treated as earnings in the period it is actually paid. It is added to the current month’s pay and calculated using current rates and thresholds.

For corrections of payroll errors, NICs are calculated as if paid on time, allocated to the original period to ensure correct NI allowances.

The current rate is 8% on earnings between £12,570 and £50,270.

NHS Pension Contributions (From 1 April 2025)

Back pay is pensionable. Member pension contributions must be checked for backdated pay awards. Any increase in actual annual pensionable pay may push staff into the next contribution tier.

England & Wales Contribution Rates:

Pensionable Pay Range	Contribution Rate
Up to £13,259	5.2%
£13,260 to £27,797	6.5%
£27,798 to £33,868	8.3%
£33,869 to £50,845	9.8%
£50,846 to £65,190	10.7%
£65,191 and above	12.5%

Scotland Contribution Rates:

Pensionable Pay Range	Contribution Rate
Up to £13,930	5.7%
£13,931 to £27,966	6.4%
£27,967 to £33,094	7.0%
£33,095 to £41,522	8.7%
£41,523 to £43,544	9.8%
£43,545 to £59,929	10.5%
£59,930 to £80,101	11.6%
£80,102 and above	12.7%

Note: If your back pay pushes your annual pensionable pay into a higher tier, arrears of contributions will be payable at the revised rate for all pensionable pay from 1 April. Some members may move to a lower contribution rate, and overpaid contributions must be returned.

Student Loan Repayments

Student loans are deducted based on your plan type:

Plan Type	Repayment Threshold	Rate
Plan 1	£24,990	9%
Plan 2	£27,295	9%
Plan 4 (Scotland)	£31,395	9%
Plan 5	£25,000	9%
Postgraduate Loan	£21,000	6

High Cost Area Supplements (HCAS)

Staff working in London or the surrounding areas receive HCAS supplements, which are also backdated when pay rises take effect.

Zone	Percentage	Minimum	Maximum
Inner London	20%	£5,414	£8,172
Outer London	15%	£4,551	£5,735
Fringe	5%	£1,258	£2,122

Example: Band 5 Nurse with Inner London HCAS

Component	Annual Value
Base Salary (Entry)	£31,049
Inner London HCAS	£6,210 (20%)
Total Salary	£37,259

The HCAS increase is calculated on your new pay rate and backdated alongside your basic pay arrears.

Back Pay by Agenda for Change Band

Band 2 & Band 3 (Healthcare Assistants, Support Workers)

Healthcare assistants, domestic staff, and clinical support workers on Band 2 earn £24,465 in 2025/26. Band 3 roles include HCAs performing vital signs observations, earning £24,937–£26,598. With four months backdated at 3.6%, gross arrears typically range from £280–£350 before deductions.

Band 4 (Assistant Practitioners, Administrative Staff)

Assistant practitioners and senior administrative staff earn £27,485–£30,162 annually. Four months of backdated pay equals approximately £320–£380 gross.

Band 5 (Newly Registered Nurses, Midwives, Allied Health Professionals)

Newly qualified nurses and allied health professionals start at £31,049, rising to £37,796 with experience. Take-home pay after tax and pension is approximately £23,813 annually at the entry point. Four months of backdated pay equals approximately £360–£440 gross.

Band 6 (Specialist Nurpses, Paramedics, Senior Physiotheraists)

Specialist practitioners, paramedics, and health visitors receive salaries between £38,682 and £46,580. Back pay ranges from £450 to £540 gross for four months.

Band 7 (Ward Managers, Advanced Practitioners)

Advanced practitioners, ward managers, and emergency nurse practitioners command £47,810–£54,710 annually. Expect gross arrears of £550–£630 for four months.

Band 8a–8d (Senior Managers, Modern Matrons)

Senior management roles span from £55,690 (Band 8a entry) to £105,337 (Band 8d top). These roles include heads of clinical service, modern matrons, and chief nurses. Four months of arrears range from £650–£1,200 gross.

Band 9 (Directors, Chief Nurses)

The most senior roles earn £109,179–£125,637 annually, generating over £1,300 in gross back pay for four months.

Hourly Pay Rates 2025/26

For staff calculating overtime or bank shifts, here are the standard hourly rates:

Band	Entry Hourly	Top Hourly
Band 2	£12.51	£12.51
Band 3	£12.75	£13.60
Band 4	£14.06	£15.43
Band 5	£15.88	£19.33
Band 6	£19.78	£23.82
Band 7	£24.45	£27.98
Band 8a	£28.48	£32.06
Band 8b	£32.96	£38.30
Band 8c	£39.36	£45.35
Band 8d	£46.71	£53.87
Band 9	£55.84	£64.25

Hourly pay is calculated from a 37.5-hour standard week, set by Agenda for Change in 2004. Before 2004, the standard working week was 39 hours.

Part-Time Staff Back Pay Calculations

Part-time NHS staff receive pro-rata back pay based on Full-Time Equivalent (FTE) hours.

Example Calculation:

• • You work 22.5 hours weekly (0.6 FTE)

• • Full-time gross back pay = £400

• • Your gross back pay = £400 × 0.6 = £240

Our calculator includes an FTE slider to adjust calculations for any contracted hours between 0.1 and 1.0. Weekly pay adjusts automatically based on hours entered.

Who Is Excluded from AfC Back Pay?

Not all NHS workers receive Agenda for Change back pay:

Staff Category	Back Pay Status	Notes
AfC employees (Bands 2–9)	Eligible	Automatic entitlement
Bank staff	Varies	Depends on Trust arrangement
Agency workers	Excluded	Separate contracts
Locum staff	Usually excluded	Check individual terms
Volunteers	Excluded	Unpaid roles
Contractors	Excluded	External employment
GP practice staff	Not automatic	Further talks usually required
Medical & Dental staff	Separate structure	Different pay framework
Very Senior Managers (VSM)	Local terms	Individual negotiations

Staff employed directly by NHS organisations on an Agenda for Change contract are usually automatically eligible. Those employed by GP practices or providing contracted services may not be automatically eligible.

Pay Progression and Back Pay

The pay progression system came into effect 1 April 2019 for new starters or those promoted to a new role. Understanding how progression interacts with back pay is essential.

Pay Step Requirements

To progress to your next pay step, you must demonstrate:

1. 1. Successful appraisal within the last 12 months

1. 1. Not in a formal capability process

1. 1. No live formal disciplinary sanction

1. 1. Completed all statutory and mandatory training

1. 1. If a line manager has completed all staff appraisals

Pay Step Timing by Band

Band	Structure	Years Between Steps
Bands 2–4	Entry + Top	2–3 years
Bands 5–7	Entry + Intermediate + Top	2 years then 2–3 years
Bands 8a–8b	Entry + Intermediate + Top	2 years then 3 years
Bands 8c–9	Entry + Intermediate + Top + Re-earnable	2 years then 3 years

For Bands 8c, 8d, and 9, once at the top of the band, 5% or 10% of basic salary becomes re-earnable annually based on meeting required standards.

Enhancement Payments and Back Pay

Unsocial hours payments, night shift premiums, and weekend enhancements are also backdated when pay rises take effect. These are calculated on your new enhanced rates.

Enhancement Type	Typical Rate
Night shifts	30% additional
Saturdays	Time plus percentage
Sundays	Time plus higher percentage
Bank holidays	Double time
On-call payments	Varies by Trust

Our calculator allows you to add overtime hours, night shifts, or weekend enhancements. The tool applies NHS Agenda for Change rules to estimate your enhanced pay accurately.

How to Verify Your Back Pay

Check your back pay on your payslip via ESR (Electronic Staff Record) or your Trust’s self-service portal. Your payslip should show:

• • Gross arrears as a separate line item

• • Tax deduction on the lump sum

• • NI deduction

• • Adjusted pension contribution

• • Student loan deduction (if applicable)

• • Net back pay amount

If discrepancies exist, contact your employer’s payroll department. For exact figures, your employer’s payroll will have the final say.

How to Use the NHS Back Pay Calculator

Follow these steps for accurate results:

9. 9. Select your region — England, Scotland, Wales, or Northern Ireland (each nation has different NHS pay scales)

9. 9. Choose the pay year — 2024/25 or 2025/26

9. 9. Select your band and pay point — Bands 2–9 with years of experience

9. 9. Enter contracted hours — 37.5 for full-time, adjust for part-time

9. 9. Select HCAS zone — Inner London, Outer London, Fringe, or None

9. 9. Choose backdating months — typically 4–6 months

9. 9. Add student loan plan — Plan 1, 2, 4, 5, or Postgraduate if applicable

9. 9. View results — gross arrears, itemised deductions, and net take-home pay

The calculator shows both your gross pay and take-home pay, including how much you will pay in tax and pension contributions.

Frequently Asked Questions

How much NHS back pay will I get?

Your back pay depends on your band, pay point, contracted hours, HCAS zone, and length of backdating period. Band 5 nurses typically received £250–£300 net for four months backdated at 3.6%.

Is NHS back pay taxable?

Yes. Back pay is treated as normal income and processed through PAYE. Tax is due on the earliest of when payment was received or when entitlement arose.

Is back pay pensionable?

Yes. NHS pension contributions are deducted from arrears. If your increased pay pushes you into a higher contribution tier, arrears at the new rate apply from 1 April.

Will back pay affect my tax code?

Usually no. PAYE adjusts automatically for higher payments. However, significant annual earnings changes may prompt HMRC to issue an updated tax code.

Do part-time NHS staff get back pay?

Yes. Part-time staff receive pro-rata back pay based on FTE. Someone working 0.5 FTE receives half the full-time amount.

What if I started mid-year?

You receive back pay only for the months employed at the new rate. Starting in June means arrears from June onwards, not April.

What if I changed bands during the year?

You’re entitled to the difference at each band for the relevant periods worked. This requires calculating arrears separately for each period before and after the band change.

Does HCAS get backdated?

Yes. High Cost Area Supplements are recalculated on new pay rates and included in your arrears.

Why is my back pay less than expected?

Deductions for tax, National Insurance, pension, and student loans reduce gross arrears significantly. Higher earners lose more to tax and pension contributions, making net back pay considerably lower than gross figures. Your take-home pay is reduced by Income Tax, National Insurance, NHS Pension contributions, and possibly student loan repayments.

Do bank staff receive back pay?

It varies. Bank staff arrangements differ by Trust. Some receive backdated increases while others operate under separate payment structures. Check with your Trust’s payroll department.

When is the 2026/27 pay rise expected?

The NHSPRB is reviewing evidence for 2026/27. The government published a 10 Year Health Plan, and announcements are expected in spring 2026, with backdated payments likely in August 2026.

Will I receive backpay with future pay rises?

There is no automatic right to backpay, but it typically forms part of government pay offers when awards are confirmed after April.

Data Sources and Accuracy

This calculator and guide use official sources:

• • NHS Employers — Official Agenda for Change pay scales 2025/26

• • NHS Business Services Authority — Pension contribution tiers from 1 April 2025

• • HMRC — Current tax thresholds and National Insurance rates

• • Student Loans Company — Repayment thresholds for all plan types

• • GOV.UK — NHS Pay Review Body remit letters

Calculations provide estimates based on standard PAYE rules. While highly accurate, individual circumstances (such as overtime) may vary. For exact figures, consult your employer’s payroll department.

Last Updated: January 2026 Reviewed By: NHS Pay & Payroll Specialists Sources: NHS Employers Pay Circulars, NHSBSA Pension Guidance, HMRC Tax Thresholds