This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the National Center for Education Statistics Schools and Staffing Survey and an index of performance-based accountability to examine the relationship between accountability and backloading. Consistent with the study's hypothesis, the results indicate that strong performance-based, state-level accountability is associated with decreases in teacher salary backloading among urban districts.