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2026/27 Tax Year

Pro-rata salary calculator 2026/27

Enter a full-time equivalent (FTE) salary, the standard full-time hours, and the hours you actually work. The calculator returns your pro-rata annual salary plus monthly, weekly and hourly figures, and the percentage of full-time you work.

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How pro-rata pay is calculated

Pro-rata salary = full-time salary × (your hours ÷ full-time hours). For example, a £30,000 FTE salary at 22.5 hours against a 37.5-hour week is £30,000 × 0.6 = £18,000.

Holiday entitlement, pension contributions and most benefits are usually pro-rated the same way. Your tax-free Personal Allowance is not pro-rated, so part-time workers often pay a lower share of their income in tax.

Frequently asked questions

What does pro-rata salary mean?

A pro-rata salary is the proportion of a full-time salary you receive for working part-time hours. It is calculated as the full-time salary multiplied by your hours divided by the standard full-time hours.

How do I work out pro-rata pay for part-time hours?

Divide your weekly hours by the full-time weekly hours, then multiply the full-time salary by that fraction. Working 3 days instead of 5 gives 60% of the full-time salary.

Is tax pro-rated for part-time workers?

Tax is calculated on your actual pay, not pro-rated. Because the £12,570 Personal Allowance stays the same, part-time workers typically keep a larger percentage of their gross pay.

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