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Pro Rata Salary Calculator Australia 2026–27

To calculate a pro rata salary, divide your hours by the full-time hours (usually 38 a week) and multiply by the full-time salary. Enter both below to see your part-time pay before and after tax, super, leave, and what you earn if you start part-way through 2026–27.

Updated 2026-10-03 · ATO and official government rates

Pro rata salary$54,00060.0% FTE (22.8 of 38 h) · after tax $46,390 · 2026–27
Full-timeYour pro rata
Salary a year$90,000$54,000
Per fortnight (gross)$3,461.54$2,076.92
Per fortnight after tax withheld$2,717.54$1,776.92
Hourly rate$45.55
Super guarantee (12%) a year$10,800$6,480
Annual leave (4 weeks)152.0 h91.2 h
Personal/carer's leave (10 days)76.0 h45.6 h
Take-home: $46,390 (85.9%)Income tax: $6,530 (12.1%)Medicare: $1,080 (2.0%)
  • Take-home $46,390 85.9%
  • Income tax $6,530 12.1%
  • Medicare $1,080 2.0%

Your result is ready

Related

How to calculate a pro rata salary

A pro rata salary is the full-time salary scaled down to the hours you actually work. The formula is: full-time salary × your ordinary hours ÷ full-time hours. Under the National Employment Standards a full-time week is 38 hours, so someone working 22.8 hours is on 60% of full time, or 0.6 FTE (full-time equivalent). On a $90,000 role that is $54,000 a year.

If your contract is written in days, divide the days you work by five. Three days a week is 0.6 FTE, the same as 22.8 hours. Some awards and enterprise agreements set a full-time week of fewer hours, such as 35 or 37.5 instead of 38, so check what your agreement uses and change the full-time hours in the calculator. Using the wrong base is the most common reason a pro rata salary checker disagrees with a payslip.

Hours a weekFTEPro rata salary (on $90,000)Take-home a yearPer fortnight after tax withheld
381.0$90,000$70,680$2,717.54
30.40.8$72,000$58,440$2,247.23
22.80.6$54,000$46,390$1,776.92
15.20.4$36,000$33,310$1,258.62
7.60.2$18,000$18,000$692.31

Worked example: 3 days a week on a $90,000 salary

Mia accepts a $90,000 role at three days a week. Her pro rata salary is $54,000, or $2,076.92 a fortnight before tax. With the tax-free threshold claimed, her employer withholds $300 a fortnight under the 2026–27 tax tables, leaving $1,776.92. For the full year she pays $6,530 income tax and $1,080 Medicare levy, and keeps $46,390.

Her employer also pays 12% super guarantee on top: $6,480 a year. Her hourly rate is the same as a full-timer's, $45.55, because the hourly rate is just the full-time salary divided by 1976 hours (38 × 52).

Part-time pay after tax is more than the FTE share

Because Australian tax is progressive, cutting your hours cuts your tax by more than your pay. A full-timer on $90,000 keeps $70,680 (78.5% of gross). At 0.6 FTE Mia keeps $46,390, which is 85.9% of her gross and 65.6% of the full-timer's take-home, not 60%. Lower-paid hours fall into the 15% band and below the $18,200 tax-free threshold.

Pro rata pay when you start part-way through the year

The Australian income year runs from 1 July to 30 June. If you start a job part-way through, you only earn the share of the salary for the days you are employed, and the tax-free threshold still applies in full. Tick "Started part-way through the year" and enter your start date.

Example: Mia starts on 1 January 2027. That is 181 of the 2026–27 income year's 365 days (49.6%), so she earns $26,778 by 30 June. Her employer withholds as if she earned $54,000 for the whole year, about $3,868 in total, but the tax and Medicare levy assessed on $26,778 is only $587. The difference, about $3,281, comes back as a refund when she lodges.

Pro rata annual leave, sick leave and public holidays

Part-time employees get the same minimum entitlements as full-timers, but pro rata. Annual leave is 4 weeks of your ordinary hours each year: Fair Work's example is a part-time employee on 20 hours a week who accrues 80 hours of annual leave. Mia, on 22.8 hours, accrues 91.2 hours a year, worth $4,154 at her hourly rate.

Paid personal/carer's leave is 10 days a year for a full-timer, which works out at 76 hours. Mia's pro rata entitlement is 45.6 hours. Leave accrues progressively, so someone who starts on 1 January has accrued about half a year's leave by 30 June: 45.2 hours of annual leave in Mia's case.

  • Annual leave loading comes from awards and agreements, not the NES, so it is not built into the calculator.
  • Casual employees do not get paid annual or personal leave. Instead they receive a casual loading, at least 25% under most awards and the national minimum wage order.
  • Public holidays differ by state and territory. A part-time employee is paid for a public holiday that falls on a day they would normally work.

Pro rata salary checker: common mistakes

Before you query a payslip or sign a part-time contract, check these points:

  • Is the salary quoted "plus super" or "including super"? A $90,000 package including 12% super is a base salary of $80,357, and the pro rata figure scales from that.
  • Is the full-time week 38 hours or something else under your award? 22.8 hours is 0.6 FTE of 38 hours but 0.65 FTE of 35 hours.
  • Are your hours fixed? If they vary week to week, an employer may be treating you as casual, and a pro rata salary does not apply.
  • Was your start date mid-pay-period? The first pay should cover only the days you worked; most payroll systems pro rata by working days or calendar days in the period.

Frequently asked questions

How do I calculate a pro rata salary?

Pro rata salary = full-time salary × your hours ÷ full-time hours. 22.8 hours of a 38-hour week is 0.6 FTE, so a $90,000 role pays $54,000.

How do you calculate pro rata salary?

Multiply the full-time salary by your hours and divide by the full-time hours. 22.8 of 38 hours on $90,000 is $54,000.

What is 0.8 FTE in hours?

0.8 × 38 = 30.4 hours a week, or four days of a five-day week.

Do part-time workers pay less tax?

They pay the same rates on a smaller income, so a smaller share of their pay goes in tax. At 0.6 FTE on $90,000, 14.1% goes in tax and Medicare, against 21.5% for a full-timer.

How is pro rata annual leave calculated?

4 weeks of your ordinary weekly hours. 22.8 hours a week gives 91.2 hours a year, accruing progressively from your start date.

Does super apply to part-time pay?

Yes. The 12% super guarantee is paid on your ordinary earnings whatever your hours, for employees aged 18 or over.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.

  1. ATO: Tax rates – Australian resident (Resident tax rates 2026–27 and 2025–26)
  2. ATO: Tax rates – foreign resident (Foreign resident tax rates 2025–26)
  3. ATO: Tax rates – working holiday makers (Working holiday maker tax rates 2025–26)
  4. ATO: Medicare levy reduction for low-income earners (Table: Medicare levy thresholds for a single individual, 2025–26)
  5. ATO: Medicare levy reduction – family income (family taxable income thresholds 2025–26, +$4,338 per dependent child)
  6. ATO: Medicare levy surcharge income, thresholds and rates (MLS income thresholds and rates for 2026–27 and 2025–26)
  7. ATO: Low income tax offset ($700 max; −5c per $1 over $37,500; −1.5c per $1 over $45,000; nil from $66,667)
  8. ATO: Seniors and pensioners tax offset (SAPTO rates and rebate income thresholds for 2025–26; 12.5c per $1 reduction)
  9. ATO: Study and training loan repayment thresholds and rates (Table 1: 2026–27, Table 2: 2025–26)
  10. ATO: Schedule 1 (NAT 1004) – Using a formula (x = whole dollars + 99c; round to nearest dollar, 50c up)
  11. ATO: Personal income tax – new tax cuts for every Australian taxpayer (2026–27 SAPTO thresholds)
  12. ATO: Schedule 15 – Tax table for working holiday makers (Table A: rates for 2026–27, payments from 1 July 2026)
  13. ATO: Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004), payments from 1 July 2026 – weekly coefficients
  14. ATO: Schedule 1 (NAT 1004) – Withholding amounts sample data, weekly (from 1 July 2026)
  15. ATO: Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), payments from 1 July 2026
  16. ATO: Key super rates and thresholds – Contributions caps (Table 1.1 concessional, Table 4 non-concessional)
  17. ATO: Understanding concessional and non-concessional contributions (concessional contributions taxed in the fund at 15%)
  18. ATO: Key super rates and thresholds – Division 293 tax (Table 7: $250,000 threshold, 15% rate)
  19. ATO: Key super rates and thresholds – Super guarantee (Table 21 SG %, Tables 23–24 maximum contribution base)
  20. ATO: Key super rates and thresholds – Government contributions (Table 25 co-contribution thresholds; LISTO)
  21. ATO: Low income super tax offset (15% of concessional contributions, max $500, income $37,000 or less)
  22. ATO: Key super rates and thresholds – Transfer balance cap (Table 26)
  23. ATO: Key super rates and thresholds – Payments from super (Table 12 preservation age)
  24. ATO: Key super rates and thresholds – Employment termination payments (Table 17 ETP cap, Table 20 genuine redundancy limits)
  25. ATO: How ETP components are taxed (17%/32% incl. Medicare; $180,000 whole-of-income cap; 45% + 2% above cap)
  26. ATO: How GST works (10% rate)
  27. ATO: Registering for GST ($75,000 / $150,000 non-profit; taxi or limousine travel incl. ride-sourcing regardless of turnover)
  28. ATO: CGT discount (50% individuals and trusts, 33.33% complying super funds, 12-month ownership)
  29. ATO: Tax reform – Reforming negative gearing and capital gains tax (applies from 1 July 2027)
  30. ATO: Changes to company tax rates (25% base rate entity, $50m aggregated turnover, 2021–22 and future years)
  31. ATO: Company tax rates 2025–26
  32. ATO: Instant asset write-off for eligible businesses (Table 1: $20,000, turnover under $10 million)
  33. ATO Small business newsroom: $20,000 instant asset write-off here to stay (permanent from 1 July 2026)
  34. ATO: Small business income tax offset (16%, max $1,000, turnover under $5 million, 2021–22 onwards)
  35. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2025 – $948.00/week, $24.95/hour, casual $31.19)
  36. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2026 – $1,004.90/week, $26.44/hour, casual $33.05)
  37. Fair Work Commission: Annual Wage Review 2026 ([2026] FWCFB 3500, announced 2 June 2026)
  38. Fair Work Ombudsman: Part-time employees (under 38 hours; pro-rata entitlements)
  39. Fair Work Ombudsman: Annual leave (4 weeks a year based on ordinary hours; part-time example 20 h → 80 h)
  40. Fair Work Ombudsman: Sick and carer's leave (10 days a year for full-time employees, pro rata for part-time)
  41. Fair Work Ombudsman: Public holidays (differ by state and territory)
  42. ATO: Work out if you have to pay super (contractors paid mainly for their labour are eligible for super guarantee)