NHS TOIL Rules Explained: Accrual, Expiry & Rights

Last updated: 28 September 2026 · Figures verified against the NHS Employers 2026/27 pay circular.

By the NHS Bands Pay editorial team

What TOIL is (and isn't)

TOIL — time off in lieu — is time you bank when you work extra hours and spend later as paid time off, instead of receiving overtime pay. An hour of TOIL is an hour of paid absence: your salary for the month is unchanged, but you owe the trust fewer working hours.

• TOIL is not annual leave. It is compensation for hours already worked, recorded separately, and usually governed by different expiry rules. See NHS annual leave for the leave-year rules.
• TOIL is not flexi-time. Flexi-time (where trusts operate it) lets you vary start and finish times within limits; TOIL is banked time earned specifically from extra hours.
• TOIL is not unpaid overtime. If you worked the hours, you are owed either the pay or the time — "just staying late" with neither is not how the system is supposed to work.

The Agenda for Change rules (Section 3)

Overtime under Agenda for Change means hours worked above 37.5 a week. The national position is:

• Bands 1–7: overtime is paid at time-and-a-half, and double time for overtime on bank/public holidays. Staff may elect to take TOIL instead of pay.
• Bands 8–9: no contractual overtime pay — extra hours are compensated with TOIL only.
• Part-timers: additional hours above contracted hours up to 37.5 are paid at plain time (or equivalent TOIL); overtime rates apply only above 37.5.
• Overtime and unsocial-hours enhancement cannot both be claimed for the same hours.

The handbook sets the framework but deliberately leaves the machinery — how TOIL is recorded, how long you have to take it, and what happens to untaken balances — to local trust policies. That is why two trusts can operate noticeably different TOIL systems under identical national terms.

Source: NHS Employers — unsocial hours & overtime factsheet.

TOIL vs overtime pay: the decision table

The maths favours checking which you need more: cash now, or time later. A Band 5 at the top of the band (£19.95/hour) working a 5-hour overtime stint could bank 7.5 hours of TOIL if the trust credits TOIL at the overtime rate — effectively buying a day off at time-and-a-half value. But where the trust credits plain hour-for-hour, those 5 hours buy only 5 hours off, and the cash would have been the better deal. Check the local accrual rule first — and take the time before it expires.

Accrual, recording and expiry

• Accrual: how TOIL is credited varies by trust — some credit it at the rate the overtime would have been paid (time-and-a-half hours for standard overtime, double-time for bank holidays), others credit plain hour-for-hour. Check your local policy before choosing TOIL over pay: where TOIL is plain-time only, taking the overtime pay is the better deal for unsocial hours.
• Recording: most trusts require TOIL to be agreed in advance (or as soon as practicable) and recorded on the roster or timesheet system. Unrecorded "owed hours" are the single biggest source of TOIL disputes — if it isn't written down, it didn't happen.
• Expiry: the national handbook sets no expiry period, so trusts set their own windows — commonly requiring TOIL to be taken within the same leave year or within a set number of months. Check your trust's policy for the exact window, because this is the term that most often catches people out.
• Carry-over: some trusts allow limited carry-over of TOIL across leave years with manager approval; others operate a strict use-it-or-lose-it rule.

Can TOIL be paid out instead of taken?

Sometimes — but it is a local policy decision, not a national right. Common patterns across trusts:

• TOIL that cannot be taken within the agreed window may be paid at the overtime rate that would have applied — but only where the local policy says so.
• Some trusts require TOIL to be taken and will not pay it out under any circumstances; the hours are simply lost if they expire.
• On leaving the trust, untaken TOIL is usually either paid or taken during the notice period, depending on local policy — raise it early in your resignation timeline.

If your trust neither lets you take TOIL nor pays it out, that is worth escalating: you worked the hours, and the handbook's bargain is pay or time.

TOIL for part-time staff

Part-timers accrue TOIL on the same basis as their pay: additional hours above contracted hours up to 37.5 a week bank at plain time; only hours above 37.5 bank at time-and-a-half. Example: a Band 3 healthcare support worker contracted for 30 hours who works a 37.5-hour week banks 7.5 hours of TOIL at plain time — not 11.25. The overtime threshold for part-timers is always 37.5, not their contracted hours. This is also the rule that interacts with flexible working patterns such as compressed hours.

What to do if TOIL is refused or keeps expiring

1. Get it in writing. Request TOIL by email or through the rostering system, keep the refusal, and keep your own log of extra hours worked.
2. Cite the policy. Raise it with your line manager referencing your trust's TOIL/overtime policy — most refusals collapse once the written policy is on the table.
3. Escalate through HR. If the manager won't engage, HR and payroll can confirm what the policy requires.
4. Involve your union rep if requests are repeatedly refused without a genuine service reason, or if TOIL is systematically expiring untaken.
5. Consider electing pay instead. In Bands 1–7, overtime pay is the contractual default — if TOIL keeps expiring, stop electing it and take the money.

Three worked scenarios

1. Band 6 junior sister, winter pressures. Works 8 extra hours across two weeks at time-and-a-half, electing TOIL: banks 12 hours. She books two 6-hour shifts off in February within the trust's window. Value if taken as pay instead: 8 × £24.58 × 1.5 = £294.96 (top of Band 6).

2. Band 8a service manager, business case deadline. Works three 10-hour days (15 extra hours over the fortnight). No overtime pay is available; she banks 15 hours of TOIL at plain time and agrees with her director to take three days off after submission.

3. Part-time Band 4 administrator, 22.5-hour contract. Covers a colleague for a full 37.5-hour week: banks 15 hours at plain time. The following month she works two extra Saturdays (15 hours above 37.5 across the fortnight): those bank at time-and-a-half = 22.5 hours of TOIL.

Frequently asked questions

What is TOIL in the NHS?

Time off in lieu: paid time off taken instead of overtime pay. Under Agenda for Change Section 3, staff working overtime can usually elect TOIL instead of pay, and Bands 8–9 receive TOIL rather than overtime pay.

Do Band 8 staff get overtime pay or TOIL?

TOIL only. Bands 8 and 9 have no contractual right to overtime pay under Agenda for Change; extra hours are compensated with time off in lieu, subject to local policy.

Does NHS TOIL expire?

Often, yes. The national handbook does not set an expiry period, so trusts set their own — typically requiring TOIL to be taken within an agreed window. Check your trust's policy; untaken TOIL is not automatically paid out everywhere.

Can I be forced to take TOIL instead of overtime pay?

In Bands 1–7, no: you may elect TOIL instead of pay, but the default contractual right is overtime pay (time-and-a-half, double time on bank holidays). In Bands 8–9, TOIL is the contractual position.

Can TOIL be paid out instead of taken?

Sometimes. Some trusts allow TOIL that cannot be taken within the agreed period to be paid at the overtime rate, but this is a local policy decision, not a national right. Ask payroll or HR what your trust allows.

Do part-time NHS staff get TOIL?

Yes. Additional hours above contracted hours up to 37.5 a week are paid at plain time (or taken as equivalent TOIL); only hours above 37.5 attract overtime rates or time-and-a-half TOIL accrual.

What should I do if my TOIL keeps being refused?

Record every request and refusal in writing, raise it with your line manager and HR citing your trust's TOIL policy, and involve your union rep if requests are repeatedly refused without a service reason.

Sources and independence

Source: NHS Employers — 2026/27 pay award announcement (overtime and TOIL framework).

Source: NHS Employers — unsocial hours factsheet (Section 2/3 rules).

This is an independent guide and is not affiliated with the NHS. TOIL accrual windows, payout rules and recording systems are set by local trust policy — always confirm yours with HR or payroll, and check your ESR record.