“NC Teacher Tax” refers to the cumulative inflation-adjusted lost wages compared to the purchasing power of the salary schedule in effect the year a teacher “signed up” to join the teaching profession in NC classrooms. For teachers who joined NC classrooms prior to 2007-2008, that school year is used as the baseline since it set the high-water mark on salary schedule purchasing power that has not yet been restored despite our state’s economic growth.
For those who joined prior to 2014, it includes longevity pay incentives. That incentive program was part of those teachers’ “sign up” understanding and is included in the measurement despite the NC General Assembly’s decision to remove that program for educators in 2014.
Master’s degree pay was not included in the calculation, though teachers who were grandfathered into receiving it should add 10% to their result for a complete picture of their financial sacrifice. Advanced degree pay was eliminated for new recipients by the NC General Assembly in 2013.
NC Teacher Salary Schedules published in NC Appropriations Acts