The following part-payment calculation methods are available for Scottish teachers:

• STNEXC (Scottish Teachers – Exclude Leap Year) - excludes 29 February from the days counted in leap years.
• STNINC (Scottish Teachers – Include Leap Year) - includes 29 February in the days counted in leap years.
• STP261 (Scottish Teachers 261) - calculation based on 261 days instead of 365 days.

Part-payment calculations for Scottish teachers take into account the amount actually earned in the tax year before the part-payment period, and the expected earnings for the tax year remaining after the part-payment period. This section describes the various forms that these calculations can take, depending on whether the part-payment is due to a starter or leaver working for only part of a pay period, or a change in pay rate within a pay period.

ResourceLink carries out part-payment calculations for Scottish teachers if the code in the Part-Payment Calculation field in Service Condition Maintenance or Maintain Pay Calculation Detail is STNEXC, STNINC or STP261.

Note: If a start date or change date is the first day of a period, or the end date is the last day of a period, there is no part-payment calculation.

The calculations are as follows for starters, leavers and change of pay rate within a pay period:

Note: Whether the calculation uses 365 or 261 is determined by the part-payment code; STNEXE and STNINC use 365 whereas STP261 uses 261.

Starter

Part-payment amount =

(	(number of days pay due	×	annual salary)	)	-	(	number of whole periods pay due	)
	365 or 261						12

Leaver

Part-payment amount =

(	(number of days paid	×	annual salary)	)	-	(	number of whole periods paid	)
	365 or 261						12

Change

This calculation is the leaver calculation up to the day before the change, and the starter calculation from the date of the change.