NHS Back Pay Calculator
Pay awards apply from 1 April but often arrive months later as one backdated lump sum. Estimate your gross arrears and what actually reaches your account after deductions.
Updated for 2026/27Rules last checked 12 July 2026
Are you due back pay? Quick check
- You are directly employed on Agenda for Change terms (HSC in Northern Ireland). Bank workers usually qualify for worked shifts; agency and locum staff do not.
- You were employed during the backdated months. If you joined mid-year, count only the months since you started.
- A pay award has been confirmed after its 1 April start date, as expected for the Northern Ireland 2026/27 award.
- GP practice and other non-AfC staff only qualify if their employer mirrors the award; check locally.
How NHS award arrears work
When an Agenda for Change award is confirmed after the financial year starts, payroll applies the new rates and pays the difference for every backdated month in one go. Income Tax comes off at your marginal rate, while National Insurance and student loans are worked out in the month the lump sum is paid, which often means less National Insurance than the headline 8% on large amounts. Arrears of basic pay are pensionable.
Northern Ireland 2026/27
England, Wales and Scotland implemented their 2026/27 awards from 1 April 2026. In Northern Ireland the recommended 3.3% award is not yet funded, so staff remain on 2025/26 rates; the 2025/26 award was itself paid in February 2026 with ten months of arrears. When the 2026/27 award is confirmed, this calculator estimates the lump sum for the months you have waited.
Frequently asked questions
What is NHS back pay?
Agenda for Change pay awards apply from 1 April but are usually confirmed and paid later in the year. When the new rates land, the difference for the backdated months is paid as one lump sum of arrears.
When will Northern Ireland receive 2026/27 arrears?
The Pay Review Body has recommended 3.3% for 2026/27 and the Health Minister has committed to it, but payment depends on the Executive budget settlement. The 2025/26 award was paid in February 2026 with ten months of arrears, so a similar backdated lump sum is expected once the award is confirmed.
How is a back pay lump sum taxed?
Arrears are taxed in the year they are paid. Income Tax applies at your marginal rate, while National Insurance and student loans are charged in the payment month, so a large lump sum can fall into the 2% National Insurance band above the monthly upper earnings limit.
Does back pay affect Universal Credit?
It can. The lump sum counts as earnings in one Universal Credit assessment period and can reduce or stop that period’s payment. Speak to your work coach before the arrears are paid if you claim Universal Credit.
Work out your regular take-home
Back pay is a one-off. For your monthly picture, including unsocial hours, London weighting, pension and student loans, use the full calculator.