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UK payslip guide - 2026/27 tax year

School Caretaker / Site Manager Payslip Explained

Your payslip may look simple compared with a nurse's, but there are two things that catch school caretakers out every year: tied accommodation that silently changes your tax code, and overtime or weekend lettings hours that should appear as separate pay lines but sometimes go missing. This guide works through every element so you can check whether the figures are right.

Median UK pay around £27,700 - SOC 9211 - typical tax code 1257L

Educational estimates only. Not tax, legal, financial, payroll, pension or employment advice. Not affiliated with HMRC or any employer. Always verify with your payroll team, HMRC or your pension provider before acting.

How the NJC Green Book pay spine works for site staff

School caretakers and site managers in maintained schools and most academies are paid under the National Joint Council for Local Government Services agreement, widely called the Green Book. Pay is built on a Spinal Column Point (SCP) scale running from SCP 2 to SCP 43 in the national framework, though SCP 2 was deleted with effect from 1 April 2026, making SCP 3 the lowest point. Your employer uses the national SCPs as building blocks but assigns you to a local grade - often labelled Scale 1 to Scale 6 or similar - through a job evaluation exercise.

For 2025/26 (effective 1 April 2025), a 3.2 percent consolidated award was applied to all pay points. A caretaker at the lower end of the range might sit at around SCP 5 to SCP 7, giving an annual salary of roughly 25,583 to £26,403. A more experienced site manager with premises management responsibilities could be at SCP 12 to SCP 17, equivalent to around 28,598 to £31,022. Senior or multi-site managers occasionally reach SCP 20 and above. For 2026/27, check your pay notice or union circular for the confirmed NJC settlement - pay awards are subject to annual negotiation and must be verified against the most recent NJC circular before being treated as settled.

Unlike teaching assistants, midday supervisors and most other school support staff, caretakers and site managers are almost always employed on an all-year-round (AYR) contract covering 52 weeks. This makes the pay calculation simpler: your annual SCP rate divided by 12 is what appears each month. You do not have a term-time-only fraction to unpick. However, your pay review date and any increment progression should be tracked - moving from one SCP to the next is not automatic in all schools and may require a formal review or the employer's own progression policy.

Where your school is an academy or free school, the governing body or trust has the freedom to depart from NJC scales, though the majority still follow them because LGPS membership requires it and union agreements are in place. If your academy has moved to a bespoke pay structure, your contract will state the grade and salary band. Always compare what is on your payslip against your written contract rather than assuming NJC rates apply.

What a school caretaker / site manager payslip looks like

The payments block at the top of your payslip should show a single basic pay line - your annual SCP rate divided by 12. If you have agreed overtime, weekend lettings cover or emergency call-out, these should appear as additional lines below basic pay, not folded into it. Some schools route these through a separate casual or overtime payment code.

Below the payments block sits the deductions block: PAYE income tax, Class 1 National Insurance, your LGPS pension contribution and any voluntary items such as union subscriptions. For most caretakers on mid-range SCPs, the tax code will be 1257L and all three main deductions will be present. If you receive tied accommodation as a benefit in kind, watch for an amended tax code - the accommodation charge increases your notional income, which reduces the tax-free personal allowance, sometimes significantly.

Your payslip should also carry a year-to-date column on the right-hand side showing cumulative gross pay, tax, NI and pension. This is important at year-end: if your tax code was wrong for part of the year, or if accommodation benefit was added mid-year, the year-to-date figures will reflect the correction and may show a different monthly deduction pattern. Treat the year-to-date column as your audit trail.

If you receive a P11D from your employer each July, it lists any benefits in kind - typically tied accommodation - that were taxable in the previous tax year. The value on the P11D feeds into the following year's tax code. If no P11D arrives and you live in employer-provided accommodation, ask your payroll team whether the exemption for necessary accommodation has been properly documented, because HMRC can challenge exemptions without supporting evidence.

School Caretaker / Site Manager pay bands (UK 2026/27)

Gross figures reflect typical national pay-scale and ONS ASHE 2024 levels. Net figures are a simplified estimate using 2026/27 PAYE bands and a 5% pension assumption. Your real pension rate and tax code may differ - see the pension section below.

BandGross / yearNet / yearNet / month
Lower (25th percentile)£24,800£20,448£1,704
Median£27,700£22,391£1,866
Upper (75th percentile)£31,500£24,937£2,078

Pay and additions on a school caretaker / site manager payslip

  • Basic payYour annual NJC SCP rate divided by 12, as set out in your contract. Check the monthly figure against the current NJC pay scale for your exact SCP - use the most recent circular (2025/26 or 2026/27 if the latter has been issued) as the confirmed reference. For a standard 37-hour full-time week, the published annual rate is your reference point; if you are contracted for fewer hours, basic pay should be pro-rated proportionally.
  • OvertimeMissing overtime is the most common pay error for site staff. Green Book provisions for support staff generally pay overtime at plain time for the first three hours beyond full-time hours in a week, then time-and-a-half, though some schools negotiate different rates locally. The key test: if overtime is not shown as a named separate line with the hours and rate visible, you cannot verify it - ask payroll to itemise it.
  • Weekend and bank holiday lettings coverOpening the site for an external hirer on a Saturday is not the same as working a normal contracted day. Your contract or a local agreement should specify an enhanced rate for lettings cover, and the payment should appear as a distinct line - sometimes labelled "lettings allowance" or "site cover." Absorbing it silently into basic pay without separate identification means you cannot check the hours.
  • On-call or emergency call-outSome caretakers are on a rota for out-of-hours alarm responses or emergency access. A standing availability payment and a call-out rate for actual attendance should both appear on the payslip. The availability payment is usually a fixed weekly or monthly sum; the call-out rate applies only when you are actually called in.
  • Tied accommodation benefit in kindIf your employer provides you with a house or flat at or near the school, this is a benefit in kind under ITEPA 2003 unless your post qualifies for the "necessary for proper performance of duties" exemption. Where it is taxable, the annual value is calculated using the property's annual value (and an additional charge for properties costing over £75,000) and is reported on form P11D. The taxable amount then reduces your tax-free personal allowance, meaning your tax code drops below 1257L - for example to 800L or lower depending on the value.
  • Sick payGreen Book sick pay entitlement scales with service: one month full pay and one month half pay in the first year, rising to six months full and six months half after five years. During half pay, your gross payslip line shows the reduced rate; statutory sick pay (SSP) tops up if occupational half pay falls below it. Check that the stage being applied matches your actual service length.
  • Annual leave paymentsAs an all-year-round employee, your holiday entitlement is usually 21 to 25 days depending on service, plus bank holidays. You take leave and are paid normally - there is no separate "holiday pay" line. However, if you leave mid-year, any outstanding leave owed to you should appear as a final payment and any excess taken should be a deduction. Check these carefully on a leaving payslip.

The Local Government Pension Scheme for school caretakers

Almost all caretakers in maintained schools and most academy trusts are eligible for the Local Government Pension Scheme (LGPS), which is a defined-benefit career-average scheme. Unlike the Teachers' Pension Scheme, which is only for teaching staff, LGPS covers school support staff. You build up pension based on each year's actual pay - 1/49th of your pensionable pay is added to your pension pot each year in the career-average (CARE) section. This is more predictable than a final-salary scheme for staff who have pay gaps or take career breaks.

Your employee contribution rate is tiered by pensionable pay. For 2026/27, the approximate band thresholds (uplifted by 3.8 percent from 2025/26) are: 5.5 percent on earnings up to roughly £18,300; 5.8 percent on earnings from roughly 18,301 to £22,800; 6.5 percent on 22,801 to £37,100; 6.8 percent on 37,101 to £48,500; 8.5 percent on 48,501 to £63,000; and higher rates above that, up to 12.5 percent at the top band. A caretaker earning around £27,000 annually would typically fall in the 6.5 percent band. Always verify the exact thresholds with your pension fund, as they are confirmed each April.

The LGPS also allows a "50/50 option" where you pay half the normal contribution and build up half the normal pension for a period. This is not the same as opting out. If you are managing a tight budget, the 50/50 section is worth considering, but discuss it with your pension fund before switching. If your earnings are low enough that you are not automatically enrolled - the trigger is £10,000 annual earnings - you can still opt in manually, and doing so is generally worthwhile given the employer contribution rate of around 20 percent or more.

Deductions on a school caretaker / site manager payslip

  • PAYE income tax. Worked out against your tax code. The standard code for most caretakers is 1257L, giving a 12,570 pound personal allowance. If you have tied accommodation, the taxable value reduces your allowance and the code drops - for example, 800L means only £8,000 free of tax. Check that the code shown on your payslip matches any P2 coding notice you have received from HMRC.
  • Class 1 National Insurance. Charged at 8 percent on earnings between the primary threshold and the upper earnings limit, then 2 percent above. NI is calculated period by period rather than cumulatively, so a month with high overtime can produce a larger NI deduction that is not recovered later. Verify that your NI category letter is A (standard employee) unless you have a specific exemption such as deferral for multiple jobs.
  • LGPS pension contribution. Your tiered percentage of pensionable pay, applied before tax is calculated - so it saves you both income tax and NI on the amount deducted. The line should name the LGPS and show the percentage tier. If the percentage has not changed after a pay award that pushed you across a band boundary, that is an error worth raising with payroll.
  • Union subscription. UNISON and GMB are the main unions for school support staff; the subscription is often collected at source if you opted for payroll deduction when you joined. It appears as a fixed monthly amount. HMRC lists trade union subscriptions as allowable expenses only in limited circumstances, so unlike professional registration fees, you cannot usually claim individual tax relief on union subs.
  • Tied accommodation benefit in kind (via tax code). Where accommodation is taxable, the annual benefit value does not appear as a cash deduction on the payslip. Instead it reduces your tax-free allowance, so you effectively pay tax on the imputed value throughout the year via a lower tax code. If the accommodation benefit changes - for instance the school revalues the property - payroll should update your code mid-year.

Common school caretaker / site manager payslip errors

The mistakes that genuinely show up on this role's payslips, and how to spot them.

SCP not updated after a pay awardEach April the NJC award is applied nationally, but individual schools process the uplift manually. If payroll has not applied the 3.2 percent increase from April 2025, your basic pay line will be the old 2024/25 rate. Compare the monthly figure against the April 2025 SCP table for your grade. Arrears of pay should be made up once the error is corrected, so keep your payslips.
Overtime absorbed into basic pay rather than shown separatelySome payroll systems lump all pay into a single "salary" line when overtime codes are not set up correctly. This matters because the overtime rate and basic rate are different, and you cannot verify accuracy if the lines are merged. Ask payroll to itemise the payment so you can check the hours times rate.
Tied accommodation incorrectly exempt or incorrectly taxedThe "necessary for proper performance of duties" exemption under section 99 ITEPA 2003 applies where the employer can show that it is genuinely necessary for the caretaker to live on site - for example, to respond to alarms or open the building. Many schools treat all tied accommodation as exempt without sufficient documentation, which can expose both the caretaker and employer if HMRC enquires. Conversely, some payroll teams tax accommodation that qualifies for exemption. Ask your employer for written confirmation of the basis they are using.
LGPS contribution tier not updated after a pay riseWhen your pay moves across an LGPS band threshold, your contribution percentage should rise from the lower band to the next. If payroll does not update the tier after an increment or a pay award, you underpay pension contributions and accumulate an arrears liability. The correction is usually made once spotted, but the arrears come out of future pay in a lump, which can catch you off guard.
Lettings cover paid as taxable lump sum without payroll processingOccasionally schools pay lettings cover in cash or by cheque outside of payroll, especially for ad hoc weekend events. Any such payment is still taxable earnings and should be declared. If your employer pays it outside payroll, they should still account for PAYE and NI, and you risk an underpayment of tax at year-end if they do not.
Emergency tax on a new postCaretakers who join mid-year without a P45 from a previous job often start on a temporary emergency code (1257L M1 or 0T). This can overtax you substantially in the first month. Once your correct cumulative code is issued by HMRC, the overpaid tax is refunded through payroll. Checking your tax code in your HMRC online account shortly after starting helps resolve this faster.
All-year contract treated as term-time-only by a new payroll systemAfter a school converts to academy status or changes payroll provider, the data migration sometimes flags a caretaker incorrectly as term-time-only. Pay then drops dramatically in the summer months. If your payslip shows a fraction of your normal salary in August without any explanation, query this immediately - you are entitled to full pay in all 12 months as an all-year-round employee.

Your school caretaker / site manager payslip checklist

  • 1.Compare your monthly basic pay against the published NJC SCP rate for your exact point - use the 2025/26 circular as the confirmed baseline and check whether a 2026/27 award has since been issued
  • 2.Confirm any April 2025 uplift was applied - if basic pay has not changed since March 2025, ask for back-payment and check when the 2026/27 award will be processed
  • 3.Confirm your contract says all-year-round and that monthly pay is consistent across all 12 months
  • 4.Look for a separate line for any overtime, lettings cover or call-out - if absent, query whether it should be there
  • 5.Check your tax code against any P2 notice from HMRC and query any unexpected reduction linked to accommodation
  • 6.Verify your LGPS contribution rate tier matches your current annual pensionable pay using the 2026/27 bands
  • 7.If your school provides accommodation, ask in writing whether it is treated as exempt or taxable and on what basis
  • 8.Keep payslips and compare year-to-date figures at April, July and January to catch any mid-year errors early
  • 9.Raise any discrepancy in writing with your school's, academy's or employer's payroll team, citing the SCP and the relevant NJC circular date

A worked example for a school site manager at SCP 12

Take a site manager at SCP 12 on the 2025/26 NJC scale, giving an annual salary of £28,598. The monthly basic pay is approximately £2,383. In a month where the caretaker works four hours of overtime at plain time (say, £14.87 an hour, based on the hourly equivalent of SCP 12 on a 37-hour, 52-week year), the gross pay rises to around £2,442 before any enhancement.

From that gross, LGPS deducts at approximately 6.5 percent (falling in the 22,801 to 37,100 pound band for 2026/27 on this salary level), giving a pension deduction of around £159. Taxable pay after pension is approximately £2,283. Using the 1257L code, the monthly personal allowance is £1,048, leaving £1,235 taxable at 20 percent - around £247 in PAYE tax. Class 1 NI (at 8 percent on gross earnings above the primary threshold of roughly £1,048 a month) adds roughly £111. Net take-home would be in the region of £1,925 - though the actual figure depends on whether any salary sacrifice or other deductions apply.

These figures are illustrative only and are rounded for clarity. They are not a guarantee or a quote. Your actual pay depends on your exact SCP, contracted hours, local overtime rates, pension tier and tax code. Run your own figures through the free PayslipIQ checker and then raise any discrepancy with your school's, academy's or employer's payroll team or HMRC.

School Caretaker / Site Manager payslip questions

Do school caretakers get paid in the school holidays?

Yes. A school caretaker on an all-year-round contract is paid for every week of the year, including school holidays. You accrue annual leave entitlement (typically 21 to 25 days plus bank holidays) and take it during term breaks or by arrangement, but the monthly salary should be the same every month. If your pay drops sharply in August, check whether you have been incorrectly set up as term-time-only.

Is tied accommodation taxable for a school caretaker?

It depends on the nature of the post. If living on or near the school premises is genuinely necessary for the proper performance of your duties - typically because you must respond to alarms, intruders or emergencies outside working hours - the accommodation may qualify for an exemption under section 99 ITEPA 2003. If the exemption does not apply, the annual value of the accommodation is a taxable benefit in kind, reported on form P11D, which reduces your tax code. Ask your employer for written confirmation of which treatment applies to your post. PayslipIQ gives educational context only; consult your employer or a tax adviser for a definitive answer.

What NJC pay point should a school caretaker be on?

There is no single mandated SCP for caretakers nationally. Your employer places the role on the scale through local job evaluation. A basic caretaker role might sit at SCP 5 to SCP 9; a site manager with security, contractor oversight and budget responsibilities could be at SCP 12 to SCP 18 or higher. Your contract should state your grade and SCP. If you think the grade is too low given your duties, the relevant route is a job re-evaluation request.

Why has my tax code changed from 1257L?

The most common reason for a caretaker's code to change is a taxable benefit in kind, usually tied accommodation. A lower code such as 900L or 800L means HMRC has reduced your tax-free personal allowance to collect tax on the benefit value through PAYE. You should have received a P2 coding notice from HMRC explaining the change. If you believe the accommodation is exempt, contact HMRC with written evidence from your employer.

Am I automatically in LGPS as a school caretaker?

If you are eligible under your employer's contract and earn above the auto-enrolment trigger (around £10,000 a year), you should be enrolled in LGPS automatically. Some casual or very part-time caretaking posts may fall below the trigger. Even if you are not automatically enrolled, you can opt in - which is usually worth doing given the employer contribution. Check your payslip for a pension deduction line labelled LGPS.

Can I be paid extra for opening the school for weekend hire?

Yes, if lettings cover falls outside your contracted hours, it should be paid at the overtime rate or a locally agreed rate, and it must appear as a separate payslip line. Some schools include a degree of flexibility in the contract, meaning occasional weekend attendance is expected within contracted pay. Check your contract carefully. If regular Saturday or Sunday work is required but you see no extra payment, raise it formally with your line manager and union representative.

What happens to my LGPS pension if I move to a different school?

LGPS is administered at a local fund level but is a national scheme, so if you move between LGPS-participating employers - for example from one local-authority school to another or to a qualifying academy - your pensionable service normally carries across without a break and your accrued pension builds continuously. You should receive a letter from your pension fund confirming the transfer. If your new employer is an academy that does not participate in LGPS, your accrued pension stays in the fund, and you may or may not be offered access to LGPS going forward - check the academy's pension arrangements before accepting the post.

The bottom line

The accommodation question is the one that bites hardest. Most caretaker payslips are quiet documents - same basic pay every month, LGPS ticking along, overtime showing up when it should. But if tied accommodation is being taxed when it should be exempt, or exempt when it should be taxed, the effect on your tax code runs for the whole year and compounds. Get written confirmation from your school, academy or employer on which basis applies, and then verify your tax code matches. That one check is worth more than any other action a caretaker can take.

The free PayslipIQ checker gives a plain-English breakdown of each payslip line. PayslipIQ produces educational estimates only - it is not tax, employment or pension advice. For anything specific to your situation, contact your school's, academy's or employer's payroll team, your LGPS fund administrator, HMRC or a qualified adviser.

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Salary estimates: ONS Annual Survey of Hours and Earnings (ASHE) 2024, full-time gross annual pay by SOC 2020 occupation. Figures rounded to nearest £100. PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, pension or employment advice, and is not affiliated with HMRC, the NHS or any employer. Always verify your pay, tax code, deductions and pension with your employer's payroll team, HMRC or your pension provider before acting.