Publication - Advice and guidance

Coronavirus (COVID-19): guidance for employers on one-off £400 payment for teachers

Published: 22 Jun 2021

Guidance for employers on the one-off exceptional £400 payment for teachers. Those eligible are teachers who are supporting the delivery of the Alternative Certification Model for National 5, Higher and Advanced Higher qualifications in 2020/2021.

Coronavirus (COVID-19): guidance for employers on one-off £400 payment for teachers
Information for staff members

Information for staff members

I have more than one employer

This is a £400 pro rata payment and the maximum payable is £400.  It is your responsibility to make sure that if you work for more than one employer, that you do not receive more than the maximum payable of £400 in total.  

You should notify one of your employers and ask for your payment to be reduced or disregarded from that employer. 

You should also notify your employer of any duplicate or excessive payments that you have received.

This is your responsibility. Failure to do so may mean having to pay back some or all of the payment you receive. If you do receive duplicate or excess payments and/or payments which you are not entitled to receive, you must also tell your employer promptly. Deliberate failure to do so, or deliberately failing to notify one of your employers, intending to receive more than which you are entitled, is fraud and will be taken very seriously. If you are in any doubt please seek advice from your employer.

I have left my employer

If you have moved to a new school or employer you should be mindful of the potential for a claim totalling more than £400 to be submitted erroneously on your behalf and make contact with your former and current employer. If you have left or retired and want us to request a payment on your behalf you must tell us.

If you were employed at an education authority school, independent school or grant-aided school between 1 January 2021 and 3 September 2021 and supported delivery of the ACM, but have since left or retired you are eligible. Payment will be processed as a payment after leaving with tax payable on the full amount and National Insurance payable using the weekly threshold as per Her Majesty’s Revenue and Customs (HMRC) guidelines. If this does result in an overpayment of tax it is your responsibility to claim this back from HMRC.

Payments cannot be made to staff who were dismissed for gross misconduct.

State benefits or tax credits

If you are in receipt of benefits you should get advice about what impact the payment may have on your benefits. 

If you receive Universal Credit 

If you receive Universal Credit you need to notify your work coach of the change in circumstances in order to avoid any overpayments which may result in issues with your payment. 

The Department for Work and Pensions (DWP) will be automatically alerted if you if you receive a payment from your employer alongside your salary. 

You should get advice as soon as possible before receiving the payment. 

It may also affect any benefits that you are entitled to as a result of receiving Universal Credit, such as Scottish Child Payment, Best Start Grant and Funeral Support Payment. 

If you receive tax credits 

The payment will be treated by HMRC as earnings for the tax year 2020/21 and might affect the amount of your tax credits award.

You should get advice as soon as possible before receiving the payment. 

If you are receiving Legacy Benefits other than Tax Credits:

If you are receiving other ‘legacy benefits’ you should get advice as soon as possible before receiving the payment. 

Legacy benefits are:

  • housing benefit (if you are under pension age)
  • Income Support
  • income-based Jobseeker’s Allowance
  • income-related Employment and Support Allowance

If you receive a Council Tax Reduction

If you currently receive a Council Tax Reduction, you should get advice as soon as possible before receiving the payment. 

Other benefits that may be affected 

The following benefits may also be affected: 

  • pension credit 
  • carer’s allowance 

If you want to find out more about how this payment may affect your benefits or tax credits, then contact: 

Citizens Advice Bureaux 


DWP: contact Jobcentre Plus