Supply Teacher Take-Home Pay UK 2026/27 -- Day Rates and PAYE Agency Guide

Last updated: 3 July 2026Last reviewed: 3 July 2026How we verify

Supply teaching -- covering absent staff on a day-to-day or long-term basis -- is paid very differently from permanent teaching. Day rates range from around GBP 90 for an unqualified cover supervisor to over GBP 200 for an experienced specialist subject teacher, almost always via agency PAYE or an umbrella company rather than as a self-employed sole trader. This guide sets out realistic UK day rates by level, shows estimated take-home after Income Tax and National Insurance for 2026/27, and explains why supply teachers cannot be genuinely self-employed and how umbrella company deductions affect the headline rate. All figures are estimates -- use the linked calculators for your own numbers.

Supply Teacher Day Rates -- UK 2026/27

Indicative UK day rates. London and the South East, and shortage subjects (maths, physics, SEND), typically pay towards the top of each range. Rates quoted by agencies may be before or after umbrella company deductions -- always check which.

Level	Stage	Typical rate	Notes
Cover Supervisor	Unqualified, supervising set work	GBP 90--GBP 120/day	Supervises pre-set lessons; does not deliver new teaching content
Qualified Daily Supply Teacher	QTS, day-to-day bookings	GBP 120--GBP 180/day	Roughly comparable to Main Pay Scale M1 (GBP 31,650/yr) pro-rated by day
Experienced / Specialist Supply Teacher	Shortage subjects, SEND	GBP 150--GBP 220/day	Maths, sciences, SEND specialists command a premium day rate
Long-Term Supply (Term Contract)	On school payroll	MPS/UPS pro-rata	Paid at the school's own MPS/UPS point; Teachers' Pension Scheme eligible

Supply Teacher Take-Home Pay -- Annualised Net Estimates 2026/27

Figures assume the stated gross annual equivalent from full, uninterrupted bookings across the school year -- a realistic best case rather than a guarantee, since day-to-day supply work is not always continuous. 2026/27 England rates, Personal Allowance GBP 12,570. No pension or student loan applied. Umbrella company margin and employer NI are not included -- see the umbrella section below.

Scenario	Gross	Income tax	NI	Net/year	Net/month	Keep %
Cover Supervisor (full year equiv.)	GBP 22,000	GBP 1,886	GBP 754	GBP 19,360	GBP 1,613/mo	88%
Qualified Supply (M1 equivalent)	GBP 28,000	GBP 3,086	GBP 1,234	GBP 23,680	GBP 1,973/mo	85%
Qualified Supply (busy year)	GBP 31,650	GBP 3,816	GBP 1,526	GBP 26,308	GBP 2,192/mo	83%
Experienced / Specialist Supply	GBP 38,000	GBP 5,086	GBP 2,034	GBP 30,880	GBP 2,573/mo	81%
Long-Term Supply (upper MPS)	GBP 43,000	GBP 6,086	GBP 2,434	GBP 34,480	GBP 2,873/mo	80%

For your exact figure including pension, student loan and any other deductions, use the take-home pay calculator.

Why Supply Teachers Cannot Be Self-Employed, and Agency PAYE vs Umbrella Pay

Since April 2014, HMRC's Onshore Employment Intermediaries legislation has specifically ruled out genuine self-employed sole-trader status for supply teachers working through an agency, because the school -- not the teacher -- controls the day-to-day work. Agencies must therefore operate PAYE, either directly or by routing pay through an umbrella company.

--Agency PAYE: the agency is the employer; it deducts Income Tax and employee NI and pays the teacher directly, with no separate umbrella margin.
--Umbrella company: the umbrella company employs the teacher and invoices the agency for the full assignment rate, then deducts its margin (commonly GBP 15--GBP 30 a week) plus employer National Insurance and the Apprenticeship Levy, before applying PAYE tax and employee NI on what remains. The advertised day rate can look higher under an umbrella arrangement while producing lower actual take-home once these deductions are applied.

Always ask an agency or umbrella company for the expected net take-home for a given number of days, rather than comparing headline day rates alone, since some rates are quoted as the assignment rate (before umbrella deductions) and others as the teacher's actual gross pay.

Pension, Student Loans and Scottish Income Tax

--Teachers' Pension Scheme: generally available to long-term supply teachers paid directly on a school's payroll, at the same tiered rate (7.4%--11.7% of pensionable pay) as permanent staff. Day-to-day agency and umbrella-paid supply teachers are usually auto-enrolled into a standard workplace pension instead (8% minimum total contribution), which is markedly less generous than the TPS.
--Student loans: Plan 2 repays 9% above GBP 29,385; Plan 5 repays 9% above GBP 25,000. A supply teacher at M1 level (GBP 31,650) on Plan 2 repays approximately GBP 204 a year.
--Scottish Income Tax: six bands from 19% Starter to 48% Top on taxable income above the GBP 12,570 Personal Allowance; National Insurance is unchanged UK-wide. A supply teacher near M1 level (GBP 31,650 gross) sits just inside the Intermediate band in Scotland.

Use the take-home pay calculator to model your own annualised day-rate income, pension and student loan plan for a precise net-pay figure.

Frequently Asked Questions

How much does a supply teacher earn in the UK in 2026/27?

A cover supervisor (unqualified, supervising set work rather than teaching new content) earns a day rate of approximately GBP 90--GBP 120. A qualified daily supply teacher typically earns GBP 120--GBP 180 a day, roughly comparable to the Main Pay Scale M1 rate of GBP 31,650 a year (around GBP 162 a day across 195 term-time working days). An experienced supply teacher covering specialist subjects (maths, sciences, SEND) or working through a premium agency can command GBP 150--GBP 220 a day. Long-term supply contracts (a term or more at one school, usually paid on the school's own payroll rather than day rate) typically match the equivalent point on the Main Pay Scale or Upper Pay Scale.

What is the take-home pay for a supply teacher on GBP 150 a day?

A supply teacher working consistently at a GBP 150 daily rate for around 195 working days a year earns roughly GBP 29,250 gross. On that income in 2026/27, income tax is approximately GBP 3,336 and employee National Insurance approximately GBP 1,334, giving an annual net take-home of approximately GBP 24,580 -- but this assumes full, uninterrupted bookings, which is rarely realistic for day-to-day (as opposed to long-term) supply work.

Can supply teachers be self-employed sole traders in the UK?

No -- since April 2014, HMRC's Onshore Employment Intermediaries legislation specifically prevents supply teachers from being treated as genuinely self-employed sole traders when working through an agency. Because agencies control which school a supply teacher is sent to, and the teacher works under the day-to-day supervision and direction of that school, the relationship fails the tests for self-employment. Agencies must operate PAYE (either directly or via an umbrella company) and deduct Income Tax and employee National Insurance at source, the same as for a permanent employee.

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What is the difference between agency PAYE and umbrella company pay for supply teachers?

Under agency PAYE, the recruitment agency itself is the employer, deducting Income Tax and NI and paying the teacher directly -- there is usually no extra fee to the teacher. Under an umbrella company arrangement, the teacher is technically employed by the umbrella company, which invoices the agency for the assignment rate and deducts its own margin (commonly GBP 15--GBP 30 a week) before applying PAYE tax and NI on the remaining amount, plus employer National Insurance and the Apprenticeship Levy, which reduce the gross pay used to calculate take-home. Comparing the headline day rate advertised by different agencies without checking whether it is quoted before or after the umbrella deductions is one of the most common causes of confusion among supply teachers.

How much does a long-term supply teacher take home compared with a permanent teacher?

A long-term supply teacher covering a term or more at the same school is usually paid through the school payroll on the relevant Main Pay Scale or Upper Pay Scale point, identically to a permanent teacher at that point, and receives access to the Teachers' Pension Scheme for that period. A teacher at M1 (GBP 31,650) in 2026/27 pays approximately GBP 3,816 in income tax and approximately GBP 1,526 in employee National Insurance, giving a net take-home of approximately GBP 26,308 a year -- before the Teachers' Pension Scheme employee contribution (tiered from 7.4% to 11.7% of pensionable pay) is deducted.

Do supply teachers get holiday pay?

Agency and umbrella-paid supply teachers are entitled to statutory holiday pay (5.6 weeks, pro-rated to days actually worked) under the Agency Workers Regulations 2010, though it is very commonly rolled up into the day rate rather than paid separately -- meaning the headline day rate already includes an amount intended to cover holiday entitlement, rather than being paid as a lump sum on top. Supply teachers should check their agency contract to understand whether holiday pay is rolled up or accrued and paid out separately, since rolled-up holiday pay affects how the "true" day rate compares between agencies.

How does student loan repayment affect a supply teacher's take-home pay?

Plan 2 loans (most graduates who started university from 2012 in England and Wales) repay at 9% of income above GBP 29,385 in 2026/27. A supply teacher earning around M1 level (GBP 31,650) on Plan 2 repays 9% of GBP 2,265 = approximately GBP 204 a year (GBP 17 a month). A more experienced supply teacher earning GBP 38,000 on Plan 2 repays 9% of GBP 8,615 = approximately GBP 775 a year (GBP 65 a month). Plan 5 loans (students from 2023 onwards) have a lower threshold of GBP 25,000.

Does the Teachers' Pension Scheme apply to supply teachers?

It depends on the working arrangement. Long-term supply teachers paid directly on a school's payroll are normally eligible for the Teachers' Pension Scheme (TPS) for that assignment, on the same tiered contribution basis (7.4%--11.7% of pensionable pay) as permanent staff. Day-to-day supply teachers paid through an agency or umbrella company are generally not eligible for the TPS -- agencies and umbrella companies instead auto-enrol eligible workers into a standard workplace pension at the 8% minimum total contribution (5% employee, 3% employer), which is considerably less generous than the TPS defined benefit scheme.

Do supply teachers in Scotland pay a different rate of Income Tax?

Yes -- Scottish taxpayers pay Scottish Income Tax on non-savings income, while National Insurance stays the same UK-wide. For 2026/27 the Scottish bands (on taxable income above the GBP 12,570 Personal Allowance) are Starter 19% on the first GBP 3,967, Basic 20% to GBP 16,956 taxable, Intermediate 21% to GBP 31,092 taxable, Higher 42% to GBP 62,430 taxable, Advanced 45% to GBP 125,140 taxable and Top 48% above that. In gross terms the Intermediate rate starts at GBP 29,526 -- a supply teacher earning around M1 level (GBP 31,650) sits just inside the Intermediate band in Scotland, paying slightly more tax than the equivalent rUK taxpayer.

Why do supply teacher day rates vary so much between agencies?

Day rates vary because agencies compete on margin, and because rates depend on subject scarcity (maths, physics and SEND specialists command a premium), region (London and the South East pay more to offset cost of living), and whether the rate is quoted before or after umbrella company deductions. It is also common for agencies to advertise an "assignment rate" that includes the umbrella company's employer costs (employer National Insurance, Apprenticeship Levy, and the umbrella's margin) rather than the actual gross pay the teacher will see on their payslip -- always ask an agency to confirm the expected net take-home for a stated number of days, not just the headline day rate.

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About the author

Emma Clarke

UK Tax Writer

Emma Clarke has been writing about UK personal tax since 2018, with a particular focus on Self Assessment, PAYE coding and the practical mechanics of how HMRC actually applies the rules to ordinary salaries. Her work concentrates on translating the dense language of HMRC manuals and Finance Act schedules into worked examples that show, pound by pound, how income tax and National Insurance reduce a gross salary to the figure that lands in a UK bank account. Emma covers the full PAYE lifecycle: tax codes (1257L, BR, K codes, emergency codes), the Marriage Allowance, the High Income Child Benefit Charge, salary sacrifice arrangements and their effect on pensionable pay, the Apprenticeship Levy, and the differences between the rUK and Scottish income-tax regimes. She is particularly interested in the edge cases that catch PAYE employees out — the £100,000 personal-allowance taper, the 60% effective marginal rate it creates, and the interaction between student-loan plans and pension contributions. Every figure in Emma's articles is verified against the current HMRC rates pages and worked through a Self Assessment calculation by hand before publication. She writes to CalcHub's editorial standards: primary-source citations, plain English, no promotional language, and clear "this is general information, not financial advice" disclaimers where appropriate.

Personal-finance writer since 2018
UK tax specialism — PAYE, Self Assessment, National Insurance
Writes to CalcHub editorial standards (primary-source citation, annual review)

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