What back pay is, and why prison awards arrive late

In shortBack pay is the difference between old and new pay for the months worked before the new rate reached your payslip.

A pay award for prison officers in England and Wales takes effect on a fixed date, 1 April, but the machinery that produces it takes months. Until HMPPS changes its payroll systems you are paid at the old rate. When the new rate is applied, HMPPS pays the difference for the months already worked.

How an award reaches your payslip

  1. Over the preceding yearPSPRB hears evidence

    The Prison Service Pay Review Body submits its report in the winter or spring.

  2. After the reportGovernment publishes the report and its response
  3. LaterHMPPS changes its payroll systems

    The new rate is applied and the difference for the months already worked is paid. That difference is back pay.

When recent prison pay awards were implemented (England and Wales)
Pay yearEffective fromImplementationSource
2023/241 April 2023Paid in autumn 2023, backdated (as summarised from a Government statement of 13 July 2023)Search summary of Government statement (not opened directly)
2025/261 April 2025Implemented summer 2025, backdated to 1 April 2025; accepted 22 May 2025PSPRB 25th Report, para 1.5
2026/271 April 2026Reported as implemented in June 2026 salaries, backdated to 1 April 2026POA CIRC 038 quoting HMPPS; payment itself not independently confirmed

We have not found implementation dates for 2024/25 on a primary page. Check your own payslips.

What happened in 2026

The PSPRB's Twenty-Fifth Report was published on 26 March 2026 with a 3.5% headline award effective 1 April 2026, and the Government's July remit letter confirms it accepted all recommendations.

The POA's April circular quotes HMPPS saying that 'payroll provider capacity means that we now intend to implement the 2026/27 PSPRB award in June salaries', with backdating to 1 April. Our 2026/27 pay rise guide has the full status table.

A normal pattern, not an error

The PSPRB's 2026 report records that the 2025 recommendations were submitted on 9 April 2025, accepted in a written statement of 22 May 2025, and implemented in summer 2025 backdated to 1 April 2025. For the process behind it, see the PSPRB explainer and the award history.

How back pay is calculated, step by step

In shortFor each month between the effective date and the first month at the new rate, take new monthly pay minus old monthly pay and add up the differences.

Because annual pay is divided across twelve monthly payments, the monthly difference is the annual difference divided by twelve.

Headline award
3.5% on base pay and the allowances built on it. The 20% unsocial hours allowance is a percentage of base, so it rises too.
Band 3 and Band 5 progression
Staff in post on 31 March 2026 who were not on formal poor performance procedures also move up one pay point from 1 April, which adds more than the headline.
Bands 8 to 11
A 3 1/3% progression capped at the new band maximum.
  1. Take the new monthly pay for the month.
  2. Subtract the old monthly pay.
  3. Repeat for each month before the first month at the new rate.
  4. Add up the differences.
Back pay examples: national Band 3, 37 hours, including 20% UWH, if the new rate first appears in June pay (April and May arrears)
Case2025/26 annual2026/27 annualRise per yearRise per monthTwo months (April and May)Three months
Point 3, scale only£35,533£36,778£1,245£103.75£207.50£311.25
Point 1 moving to point 2 (scale plus progression)£33,746£36,150£2,404£200.33£400.67£601.00
Band 4 spot rate, scale only£39,930£41,328£1,398£116.50£233.00£349.50

Source: PSPRB 25th Report, Appendix E (2025 and 2026 national, 37 hours including 20% UWH). Gross figures before tax, NI and pension. Our arithmetic. The 'two months' column assumes the new rate first appeared in June pay.

Worked examples

The table shows the monthly and two-month figures for a national officer on the 37 hour contract including 20% unsocial hours allowance, using the PSPRB tables. It shows the scale effect for point 3 (the maximum, so no progression) and the combined effect for an officer who moved from point 1 to point 2.

Free toolPay rise and back pay calculatorEnter your band, pay point, hours, location and the month the new rate first appeared to get your own back pay estimate.Calculate my back pay

What you actually receive: tax, National Insurance and pension

In shortBack pay is gross earnings, so tax, National Insurance and pension come off it; our rough net for the point 3 example is about £138.09.

Back pay is paid as gross earnings and goes through payroll like any other pay.

Income tax
Normally operated through PAYE when the arrears are paid, so the extra income is taxed at your usual marginal rate for the period (20% for a basic rate taxpayer in England, Wales and Northern Ireland in 2026/27). Scottish taxpayers have different rates and bands, so the percentage can differ.
National Insurance
Calculated on each pay period's earnings, so a large lump of arrears added to one month can change that month's NI. Employees pay 8% on earnings between the primary threshold and the upper earnings limit and 2% above it (GOV.UK 2026/27 rates). The limits are annual figures applied monthly (about £4,189 a month for the upper limit, our arithmetic from £50,270).
Pension
Back pay of pensionable pay (base pay and the unsocial hours allowance are pensionable, as the PSPRB notes) normally attracts the same employee contribution as the pay it replaces, and the pensionable earnings figure for your pension also rises. The 2026/27 Civil Service Alpha employee contribution rates on the scheme's own page are 4.6% up to £36,199 and 5.45% from £36,200 to £56,000.
Illustrative net arrears: national Band 3 point 3, two months, basic-rate taxpayer in England (our arithmetic)
LineAmount
Gross back pay (April and May)£207.50
Less income tax at 20%-£41.50
Less employee National Insurance at 8%-£16.60
Less pension contribution at 5.45% of pensionable pay-£11.31
Approximate net£138.09

Illustrative only. Assumes the whole amount is pensionable and taxed at 20%; ignores pension tax relief treatment, Student Loan and other deductions. Rates from GOV.UK 2026/27 employer rates page and the Civil Service Pension Scheme contribution page. Check your payslip.

Payment Plus, allowances and other lines

In shortPayment Plus and several allowances also changed on 1 April 2026, and we found no HMPPS statement on how payroll handles arrears on them.

  • Payment Plus£22 to £23 an hourFrom 1 April 2026; a £1 an hour shortfall at the old rate (forty hours would be £40, our arithmetic)
  • Dogs allowance£2,845 to £2,945About £8.33 a month, or about £16.67 for two months (our arithmetic)
  • London differentials+3.5%London arrears are larger in cash terms

Base pay is not the only line that changed on 1 April 2026. Payment Plus rose by £1, from £22 to £23 an hour, effective 1 April 2026 (Recommendation 9).

Free · printable PDF

Free 2026/27 pay card (PDF)

  • Every Band 2 to 5 rate: each pay point, 37, 39 and 41 hours, national, outer and inner London, with and without the unsocial hours allowance
  • Bands 7 to 12 ranges, Payment Plus at £23 an hour, Band 2 overtime rates and the alpha pension contribution bands
  • A short guide to reading your payslip, on two A4 pages you can save as a PDF
The pay card opens on screen straight away; we do not email the PDF. We'll email you when the 2027/28 pay award is announced, and you can unsubscribe at any time. See our privacy policy.

Special cases: part-year, leavers, promotion, sickness, changes of hours

In shortThe simple calculation assumes one band, point and contract all period; anything else needs the calculation split, and for leavers and sickness we found no published rule.

The straightforward case above assumes you worked the full period on one band, point and contract. Real careers are messier.

Changed hours
If you changed hours (for example from 37 to 39 hours) during the arrears period, your back pay for each month should reflect the pay in that month, so the calculation splits at the change date.
Promotion after 1 April
The award applies to your old band until the promotion date and then the new band's rate applies; the new rate on the new band is the PSPRB table figure, not the old rate plus 3.5%.
Joiners, leavers, unpaid leave, reduced sickness pay
We found no published HMPPS rule about arrears, so we do not state one. The general principle is that back pay relates to the pay you were entitled to for the period, so someone who left after 1 April but before the payment date would expect to be considered for arrears, but check with HMPPS payroll or your union. The same applies to those on half pay or nil pay in the period.
Band 3 and Band 5 pay point progression
Staff in post on 31 March 2026 who were not on formal poor performance procedures moved up one pay point from 1 April. If your payslip does not show that and you believe it should, ask your line manager or HR with your pay point history.

Checklist: is my back pay right?

In shortA ten-minute check gives you a basis to raise an error with payroll or your POA rep.

Most back pay is paid correctly, but errors do happen, especially for staff with changes of hours, pay point moves or part-year service. The steps below assume you are on the Fair and Sustainable structure in England and Wales.

  1. Find your pay point and contract hours on your April and June payslips and in your contract.
  2. Look up the 2025/26 and 2026/27 figures for your band, point, hours and location in the pay bands guide.
  3. Work out the annual difference and divide by 12 to get a monthly figure.
  4. Count the months between 1 April 2026 and the first payslip at the new rate; multiply.
  5. Compare with the 'back pay' or 'arrears' line on your payslip (gross).
  6. Check the pay point move if you are Band 3 or Band 5, and the progression if you are Band 8 to 11.
  7. Check any Payment Plus hours, dogs allowance or other allowances for the period.
  8. If there is a difference, ask payroll to explain it with your calculation, and speak to your POA rep if it is not resolved.

When did the money arrive, and why we say 'reported'

In shortThe effective date is confirmed, the June implementation is reported, and your payslip is the proof.

As at 3 October 2026 the only source we found for the June implementation was the POA's April circular quoting HMPPS's stated intention. We did not find an HMPPS or Ministry page confirming that payment had been made.

The Government's July remit letter confirms acceptance of the award but does not give a payment date. If you are in a prison where the date differed, tell us through the contact page and we will update this guide.

Planning around late awards

  • Treat back pay as a lump you may receive months after the pay year starts
  • Keep your budget on the old rate until the new one appears
  • Consider using our Pay Planner to model take-home pay at the new rate
  • See pay versus inflation for how awards compare with prices

Confirmed or reported?

Confirmed

  • The effective date, 1 April 2026
  • Government acceptance of the award (July remit letter)

Reported only

  • Implementation in June salaries (POA April circular quoting HMPPS)
  • Payment itself: your payslip is the proof

Why the timing slipped, and 2027/28

The 2026 timing was the product of payroll provider capacity (HMPPS's explanation), not of the PSPRB timetable. The PSPRB itself said its timetable slipped in 2026 because HMPPS evidence arrived a month late, which pushed the report into March.

For 2027/28, the Government's remit letter says it will aim to meet PSPRB deadlines and bring the evidence process forward, and the PSPRB hopes for an award in April 2027 pay; we found no published timetable. We track it on the living pay rise page and in the 2027/28 guide.

Paid toolPay PlannerCombine band pay, allowances, tax and pension to see your full take-home picture and test the effect of award scenarios.See the Pay Planner

Frequently asked questions

What is prison officer back pay?

It is the arrears owed when a pay award takes effect before your payslip shows it. The 2026/27 award is effective from 1 April 2026, and the POA reports HMPPS said it would be implemented in June 2026 salaries.

Back pay is the difference between new and old pay for each month before the new rate started.

How much back pay will I get?

It depends on your band, pay point, hours and location. For a national Band 3 officer on 37 hours at point 3, the scale-only rise is about £1,245 a year, so about £207.50 gross for April and May. A point 1 to 2 move adds more. Use the calculator for your own figure.

Is back pay taxed?

Yes. Back pay is treated as earnings and normally taxed through PAYE when it is paid, with employee National Insurance and pension contributions on the relevant amounts. A one-off lump can change that month's NI because NI is calculated per pay period. Scottish taxpayers pay income tax at different rates and bands.

Did the 2026 pay rise get paid in June?

The POA's April 2026 circular quotes HMPPS saying the award would be implemented in June salaries, backdated to 1 April 2026. We found no HMPPS page confirming payment, so check your payslip. If yours differed, tell us and we will update the guide.

Why is my back pay different from the calculator?

Common reasons are a change of hours or band during the period, a pay point move on a different date, part-month service, a closed-grade contract, Payment Plus hours, unpaid leave or sickness pay changes, or different tax and pension treatment. Compare your payslip's gross arrears line with a hand calculation first.

Do I get back pay on Payment Plus?

The Payment Plus rate rose from £22 to £23 an hour from 1 April 2026, so hours worked from that date should be paid at the new rate. We have not found HMPPS guidance on how payroll tops up hours already paid at £22, so look for a separate line or ask payroll.

What if I left before the back pay was paid?

We have not found a published HMPPS rule on arrears for leavers, so we do not state one. The principle is that you are owed pay for the period you worked at the correct rate. Contact HMPPS payroll or HR, or your POA representative, with your dates and a calculation.

Sources