Pro Rata Salary Calculator UK 2026/27
What the part-time version of that salary actually pays.
Convert a full-time salary into its pro-rata equivalent from your hours and weeks — then see the 2026/27 take-home after income tax and National Insurance, your pro-rated 5.6-week holiday entitlement, and your FTE fraction.
Based on a £37,500 full-time salary and 37.5-hour week, rest-of-UK, no pension or loan unless stated. 2026/27 rates, checked July 2026.
From full-time salary to pro-rata pay
One fraction, two parts
Pro rata means "in proportion". Your pay is the full-time salary multiplied by your share of the full-time role: hours fraction × weeks fraction. On a £37,500 full-time salary with a 37.5-hour week, working 22.5 hours is 22.5 ÷ 37.5 = 60%, so the pro-rata salary is £22,500. A term-time role at 39 of 52 weeks multiplies again by 75%.
Then the deductions
The calculator applies 2026/27 income tax (personal allowance £12,570, tapered above £100,000, Scottish bands available) and employee National Insurance (8% between £12,570 and £50,270, 2% above) to the pro-rata figure. On £22,500 that leaves about £19,720 a year — £1,643 a month.
Hours, pro-rata salary and take-home compared
| Hours/week | FTE | Pro-rata salary | Take-home (yr) | Take-home (mo) |
|---|---|---|---|---|
| 15 | 40% | £15,000 | £14,320 | £1,193 |
| 22.5 | 60% | £22,500 | £19,720 | £1,643 |
| 30 | 80% | £30,000 | £25,120 | £2,093 |
| 37.5 | 100% | £37,500 | £30,520 | £2,543 |
Take-home at 2026/27 rest-of-UK rates, no pension or student loan. Notice the pattern: dropping from 37.5 to 30 hours gives up £7,500 of gross but only £5,400 of take-home, because the £12,570 personal allowance and NI threshold stay intact.
5.6 weeks of your week — best counted in hours
Statutory paid holiday is 5.6 weeks a year, capped at 28 days for people working 5-day weeks — and a "week" means your week. At 22.5 hours a week that is 5.6 × 22.5 = 126 hours of paid holiday (about 16.8 full-time days); at 30 hours it is 168 hours; a 37.5-hour full-timer gets 210 hours, the familiar 28 days. Bank holidays can be counted inside the 5.6 weeks — part-timers who don't work Mondays should check their contract gives a fair share.
Counting part-time holiday in hours rather than days avoids the classic unfairness where someone working three long days loses out. For irregular-hours and part-year workers, accrual has been calculated at 12.07% of hours worked in the pay period since the April 2024 reforms.
60% of the hours keeps 64.6% of the take-home
The £12,570 personal allowance and the £12,570 NI threshold are not pro-rated — you receive them in full however few hours you work. They therefore shelter a bigger share of a smaller salary: at £37,500 the effective deduction rate is 18.6%, but at £22,500 it falls to 12.4%. That is why a 60% FTE keeps 64.6% of the full-timer's take-home (£19,720 of £30,520).
The same logic runs in reverse for higher earners: dropping a £60,000 FTE role to 80% (£48,000) pulls all income out of the 40% band, so the gross sacrifice overstates the real cost. Model your exact pattern above — or compare two patterns side by side at the Advanced level.
When the weeks fraction matters too
Term-time only (common in schools): pay is scaled by weeks as well as hours. 22.5 hours over 39 weeks of a £37,500 / 37.5-hour role: £37,500 × 60% × (39 ÷ 52) = £16,875, normally paid in 12 equal instalments so pay continues through the school holidays. Formulas vary — many employers add paid holiday weeks to the numerator (39 + statutory holiday), which raises the figure, so always check the divisor in your contract.
Bonuses are usually pro-rated the same way: a 10% target bonus on a 60% FTE is 10% of £22,500, not of £37,500, and part-year joiners are pro-rated again by months served. Discretionary schemes can set their own rules. Benefits like employer pension contributions scale with actual pay automatically.
❓ Frequently asked Frequently asked questions
What does pro rata mean?
Pro rata is Latin for "in proportion". A pro-rata salary means the advertised full-time salary is scaled to the share of full-time hours you actually work. A £37,500 full-time-equivalent (FTE) salary at 60% of full-time hours pays £22,500.
How do I work out a pro-rata salary?
Divide your weekly hours by the full-time weekly hours, then multiply by the full-time salary. Example: £37,500 × (22.5 ÷ 37.5) = £22,500. For term-time roles, also multiply by weeks worked ÷ 52.
How is pro-rata holiday entitlement worked out?
Statutory paid holiday is 5.6 weeks of your own working pattern, capped at 28 days for 5-day weeks. At 22.5 hours a week that is 5.6 × 22.5 = 126 hours a year — about 16.8 full-time days. Part-time holiday is best tracked in hours.
Do part-time workers pay proportionally less tax?
You pay less than proportionally. The £12,570 personal allowance is not pro-rated, so it shelters a bigger share of a smaller salary. Working 60% of the hours on a £37,500 FTE keeps 64.6% of the full-time take-home — the effective deduction rate falls from 18.6% to 12.4%.
How does pro rata work for term-time-only contracts?
Term-time contracts apply a weeks fraction as well as an hours fraction: £37,500 × (22.5 ÷ 37.5) × (39 ÷ 52) = £16,875, usually paid in 12 equal monthly instalments. Many employers add paid holiday weeks to the 39 — the exact divisor varies by contract.
Are bonuses paid pro rata?
Usually yes — most schemes pay the target bonus multiplied by your FTE fraction, and pro-rate again for part years. But discretionary schemes can set their own rules, so check the scheme documents rather than assuming.
Is there a minimum pro-rata salary?
The hourly rate can never fall below the National Minimum Wage. From 1 April 2026 the National Living Wage is £12.71 an hour for workers 21 and over (£10.85 for 18–20, £8.00 for under-18s and apprentices) — a floor of about £14,871 a year at 22.5 hours a week.
Do I pay National Insurance on a part-time salary?
Employee NI for 2026/27 is 8% on earnings between £12,570 and £50,270 and 2% above. The £12,570 threshold is not pro-rated, so a £22,500 pro-rata salary pays £794 a year; below £12,570 you pay none.
Do I still repay my student loan part-time?
Only above the threshold. Plan 2 repays 9% of income above £29,385 for 2026/27 — a £22,500 pro-rata salary repays nothing, while £30,000 repays £55 a year. Repayments pause automatically through payroll.
What is FTE?
FTE means full-time equivalent — your hours divided by the role's full-time hours. 22.5 hours of a 37.5-hour week is 0.6 FTE. Job adverts usually quote the FTE salary; your actual pay is that figure multiplied by your FTE.
Where these figures come from
All rates and thresholds come from GOV.UK and HMRC — the sources of record.
- Holiday entitlement (5.6 weeks, 28-day cap) — GOV.UK — Holiday entitlement.
- National Minimum Wage and National Living Wage rates — GOV.UK — Minimum wage rates.
- National Insurance rates and thresholds — GOV.UK — NI rates and allowances.
- Income tax rates and personal allowance — GOV.UK — Income Tax rates.
Last checked: July 2026. Tax, NI and Scottish bands mirror our UK take-home pay calculator; the £12.71 National Living Wage applies from 1 April 2026.
Select the question that matches where you are right now.
Your result is the gross salary your working pattern earns, plus the realistic monthly cash it leaves after 2026/27 tax and NI — the pair of numbers a part-time decision actually turns on.
Weigh the take-home per month, not the gross, against childcare, commuting and time. The tax system softens the drop: 60% of the hours keeps well over 60% of the cash.
Not a payslip replica — tax codes, benefits-in-kind and mid-year changes shift individual payslips. It is the steady-state annual position for your pattern.
2026/27 HMRC rates, the 5.6-week statutory holiday rule and the April 2026 minimum wage, checked July 2026. All calculations run in your browser.
Three things move a pro-rata offer more than people expect.
The same "part-time" hours are a different fraction of a 35, 37.5 or 40-hour week. Pin down the full-time hours before you accept a fraction of them.
The £12,570 personal allowance and NI threshold don't shrink with your hours — they do proportionally more work on a smaller salary, so your effective tax rate falls.
Term-time and annualised-hours contracts scale pay by weeks too, and the divisor (whether paid holiday weeks are added) differs by employer — it can move the salary by hundreds of pounds.
Pro-rata terms are more negotiable than the salary itself.
Three long days and two off can beat five short days: same pay, lower childcare and commuting costs — and holiday in hours treats both fairly.
Bonus, pension match and holiday should each be the same fraction — not quietly dropped. Ask which are FTE-scaled before signing.
Whatever the fraction, the hourly rate must stay at or above £12.71 (21+) from April 2026 — the calculator warns you if it doesn't.
Pro-rata pay connects to your full take-home detail, your holiday and the household budget.
Add student loan plans, salary sacrifice and bonuses to the picture.
Take-home pay →Set the part-time saving against nursery and wraparound costs.
Childcare costs →