Methodology note
Index public-sector pay to inflation: calculation note
Scenario estimate showing gross costs, offsets and behavioural uncertainty; not an official costing.
Central fiscal result
+GBP 2.2bn - Net public-finance impact in 2027-28
Low case: +GBP 0.0bn. High case: +GBP 7.0bn. Positive numbers are fiscal costs or borrowing pressure. Negative numbers are Exchequer savings or receipts.
Scenario and baseline
- Require annual public-sector pay awards to match CPI inflation as a minimum from 2027-28.
- Baseline is current law and published official data unless stated.
- Private business costs are excluded unless they affect tax or procurement.
- Target year is 2027-28, with later years shown separately.
Affected population
- Unit is public-sector employee jobs and staff cost.
- ONS estimates 6.19m public-sector employees.
- Paybill base uses WGA staff costs, uprated to 2027-28.
- Commissioned services enter only through pass-through.
Gross impact
- 2027-28 staff-cost base: WGA GBP 240.5bn uprated to GBP 285bn.
- Central extra award: 1pp above planned awards equals GBP 2.85bn.
- Tax and employee NI offset uses a 30% effective rate.
- Procurement pass-through adds GBP 0.20bn.
Fiscal build-up, central case
- Direct public pay top-up: +GBP 2.85bn
- Commissioned-service pass-through: +GBP 0.20bn
- Income tax and employee NI receipts: -GBP 0.85bn
- Administrative costs: +GBP 0.02bn
Central net impact: +GBP 2.2bn in 2027-28.
Behaviour and pass-through
- Low case assumes CPI does not exceed planned awards.
- Central assumes a 1pp above-plan top-up.
- High case assumes repeated 3pp above-plan inflation surprises.
- No automatic retention saving is scored.
- Departmental absorption affects services, not the fiscal sign.
Phasing
- 2026-27: +GBP 0.0bn. No policy floor yet.
- 2027-28: +GBP 2.2bn. First full pay round.
- 2028-29: +GBP 2.4bn. Paybill base grows.
- 2029-30: +GBP 2.6bn. Repeated inflation risk persists.
Main source groups
- S1: S1 ONS: 6.19m public-sector employees in December 2025.
- S2: S2 WGA: GBP 240.5bn public staff costs in 2023-24.
- S3: S3 HMT: pay awards must be funded from departmental budgets.
- S4: S4 HMRC: tax and NI rates set receipt offsets.
- S5: S5 Propper and Van Reenen: pay rules can affect service quality.