Pro Rata Salary Calculator

Pro rata salary = full-time salary × (your hours ÷ full-time hours) × (weeks worked ÷ 52).

Updated 2026-10-03 · 2026/27 HMRC rates

Pro rata salary£18,00060.0% of full-time · take-home £16,480 a year / £1,373.30 a month

Pro rata gross per month	£1,500.00
Hourly rate	£15.38
Income tax	£1,086
National Insurance	£434
Take-home pay	£16,480

Your result is ready

Key facts

The personal allowance stays at £12,570 in 2026/27 and is reduced by £1 for every £2 of adjusted net income over £100,000, so it is gone entirely at £125,140 (HMRC income tax rates and allowances).
In England, Wales and Northern Ireland, 2026/27 income tax is 20% on the first £37,700 of taxable income, 40% up to £125,140 and 45% above that (HMRC rates and thresholds for employers 2026 to 2027).
Scotland has six bands in 2026/27: 19% starter on the first £3,967 of taxable income, 20% basic to £16,956, 21% intermediate to £31,092, 42% higher to £62,430, 45% advanced to £125,140 and 48% top above that (HMRC rates and thresholds for employers 2026 to 2027).
Budget 2025 extended the freeze on income tax thresholds and the equivalent employee and self-employed National Insurance thresholds for a further three years, from April 2028 to April 2031 (HM Treasury Budget 2025).
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year and 2% above that in 2026/27 (HMRC rates and thresholds for employers 2026 to 2027).
Employers pay 15% National Insurance on earnings above the £5,000 secondary threshold, and eligible employers can claim an Employment Allowance of £10,500 (HMRC rates and thresholds for employers 2026 to 2027).
Self-employed people pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270 and 2% above that; voluntary Class 2 costs £3.65 a week if profits are below £7,105 (GOV.UK self-employed National Insurance rates).
Dividend tax rose by 2 percentage points from April 2026: the basic rate is now 10.75% and the higher rate 35.75%, while the additional rate stays at 39.35% and the dividend allowance stays at £500 (GOV.UK tax on dividends).

Pro rata explained

How to work out a pro rata salary, step by step

A pro rata salary is the full-time salary scaled down by the share of full-time hours you work, and by the share of the year you work if the job is not year-round. Write the hours as a fraction first, then multiply.

Find the full-time equivalent (FTE) salary on the advert or contract and the employer's full-time week, which is often 37.5 hours but can be 35, 36 or 40.
Divide your contracted hours by the full-time hours. 22.5 hours of a 37.5-hour week is 0.6.
If you only work part of the year, multiply by paid weeks ÷ 52. Paid weeks should include the paid holiday you are entitled to, not just the weeks you are physically at work.
Multiply the FTE salary by both fractions. £30,000 × 0.6 = £18,000.

Why part-time workers keep a bigger share of their pay

Your take-home pay does not fall in line with your hours, because the £12,570 Personal Allowance and the £12,570 NI threshold are not pro-rated. A person on 60% of a £30,000 salary earns 60% of the gross, but because more of their smaller salary falls inside the tax-free band, their take-home is a larger fraction of the full-timer's.

The table uses the same engine as the calculator for a £35,000 FTE salary outside Scotland, with no pension or student loan.

Pattern	Pro rata salary	Take-home	Take-home as % of full-time
Full time (5 days)	£35,000	£28,720	100%
4 days a week	£28,000	£23,680	82%
3 days a week	£21,000	£18,640	65%
2.5 days a week	£17,500	£16,120	56%
2 days a week	£14,000	£13,600	47%

Term-time and part-year contracts

School support staff and other term-time workers are usually paid in equal monthly instalments across the year, even though they only work during term. The pro rata calculation then has two parts: hours (for example 30 of 37 hours) and weeks (term weeks plus the paid holiday that goes with them, divided by 52).

Employers use different methods for the weeks figure, so a 39-week contract does not always mean 39/52. Some add the statutory holiday entitlement on top, which gives a higher figure. Ask HR for the "weeks paid" number, then enter it in the weeks field above to match your payslip.

Your rights as a part-time worker

Part-time workers must not be treated less favourably than comparable full-time colleagues. In practice that means the same hourly rate, the same access to pension schemes, training and promotion, and holiday that is pro-rated rather than removed.

Statutory holiday is 5.6 weeks a year, so a worker on 3 days a week gets at least 16.8 days. Bank holidays do not have to be given as extra paid leave, which can cause unfairness when your working days include many Mondays. Many employers pro-rate bank holidays in hours for that reason; check your contract.

Thresholds that are not pro-rated

Several annual thresholds apply to your actual pay, not to the FTE figure. Each of them can change what you take home after going part-time.

Pension auto-enrolment starts when you earn more than £10,000 a year from one job. Below that you can still ask to join, and earning above £6,240 means your employer must contribute if you opt in.
Student loan repayments only start above your plan threshold, £29,385 for Plan 2 in 2026/27, so many part-time salaries repay nothing.
NI is only due on pay above £1,047.50 a month, so very short-hours jobs often have no NI deducted. Earnings above the Lower Earnings Limit of £6,708 a year still give you a qualifying year for the State Pension.
Statutory Maternity Pay needs average earnings of at least £129 a week, so a very short-hours contract may not qualify.

Frequently asked questions

What does pro rata mean on a job advert?

The advertised figure is the full-time equivalent salary. You will be paid a proportion of it based on the hours you actually work.

How do I calculate pro rata for 3 days a week?

Divide 3 by 5 to get 0.6, then multiply the full-time salary. On £35,000 that is £21,000, which leaves about £18,640 after tax and NI outside Scotland.

Is a pro rata salary quoted before tax?

Yes. Pro rata and FTE figures are always gross. Tax and NI are then worked out on the actual salary you receive.

Will I be auto-enrolled into a pension on a part-time salary?

Only if you earn over £10,000 a year from that job and are aged 22 to State Pension age. Below that you can ask to join.

Do part-time workers get pro rata bank holidays?

Statutory holiday of 5.6 weeks is pro-rated. Bank holidays can be included in that, and many employers pro-rate them in hours so part-timers are not disadvantaged.

Sources

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