The Ministry of Education says it is disappointed with the decision of high school teachers to resume strikes and they have walked away from an "excellent offer".

"The Ministry came back to the table and bargained seriously and in good faith," said Education Workforce group manager Fiona McTavish.

"We made a pay offer that meant more money in the pocket for all secondary teachers, offered to significantly increase the number of middle management allowances, and sought ways to work with the Post Primary Teachers Association (PPTA) on issues like class size and health and safety," Ms McTavish said.

Education Minister Anne Tolley this afternoon told Newstalk ZB: "We just don't have the sort of money they are asking for. Police and nurses have settled for less. Teachers keep talking away from the negotiating table - it never solves anything if you're not sitting around the table.

"If they think industrial action is going to magic up more money. Well, it doesn't work like that," said Ms Tolley.

"I hate it when students are used for political purposes."

Prime Minister John Key told a post-Cabinet press conference he was also disappointed by the rejected offer, and agreed students would suffer as a result of the ongoing industrial action.

The PPTA suspended last week's planned industrial action to discuss a new offer from the ministry, but today said that following the ministry's latest offer strike action would go ahead.

PPTA president Kate Gainsford said that after three days of negotiations there had been no substantial shift since the Government's initial offer in June.

Teachers were offered a half-per cent pay increase in the first year, a 1.9 per cent increase in the second year, a one-off payment of $1000 and an additional 3000 middle management allowances worth $1000 each

That compared with an earlier offer of no increase in the first year, a 1.8 per cent increase in the second, and the one-off payment.

A claw-back in teacher conditions was still on the table, and a previous offer of preparation time for part-time teachers had been taken away, Ms Gainsford said.

The offer did not go far enough and fell flat with the PPTA national executive, she said.

Ms McTavish said the ministry's latest offer was "excellent", adding that high school teachers had unrealistic expectations and their behaviour was not justified.

"They're causing further disruption to students and families through strike action, including two one-day strikes this week, and are removing any opportunity to make further progress in bargaining."

"There is absolutely no justification for PPTA to walk away from bargaining a second time."

The strikes mean year 9 students will be rostered home Wednesday, while year 11 students, who were to be rostered home last week, will now be rostered off Thursday.

Further action is planned from next week through to early December.

- NZPA