Pro-rata salary calculator, 2026/27
For employers offering part-time roles or employees reducing their hours, this calculator converts a full-time equivalent salary into a pro-rata figure based on hours or days worked, then shows 2026/27 take-home pay on the reduced amount.
The pro-rata salary calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Pro-rata salary is calculated purely by the ratio of actual to full-time hours; some employers use days instead of hours, which can give a slightly different result. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
Regulated by
Regulated & AML supervisor
AAT fellow member
Xero Gold PartnerCertified advisor
QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityPro-rata salary calculator
Result, 2026/27
Pro-rata annual salary
Pro-rata monthly gross pay
Estimated annual take-home pay
Percentage of full-time salary
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
The pro-rata salary is simply the full-time equivalent salary multiplied by the ratio of actual contracted hours to standard full-time hours, so someone working 22.5 hours out of a standard 37.5-hour week receives 60% of the full-time salary. Income tax and employee National Insurance are then calculated on this reduced figure using the same 2026/27 bands and thresholds that apply to any salary, £12,570 personal allowance, 20%/40%/45% tax bands and 8%/2% NI rates.
Because thresholds like the £12,570 personal allowance and NI primary threshold are fixed amounts rather than being pro-rated, part-time workers on lower pro-rata salaries often pay a much smaller proportion of their income in tax and NI than full-time colleagues on the equivalent full salary.
Pro-rata beyond salary
Holiday entitlement, sick pay qualification, and some contractual benefits should also be pro-rated using the same hours ratio, based on the statutory 5.6 weeks annual leave entitlement, so a part-time worker on 60% of full-time hours is entitled to 60% of the full-time holiday allowance, not the full 5.6 weeks. Bonuses and other variable pay are commonly, though not automatically, pro-rated in the same way, and this should be set out clearly in the employment contract.
Pension contributions under auto-enrolment are based on actual qualifying earnings rather than the pro-rata calculation itself, so contributions naturally scale with the reduced salary without needing a separate adjustment.
Practical points for employers
When advertising or agreeing part-time roles, always state both the full-time equivalent salary and the actual pro-rata salary, so candidates and existing staff moving to reduced hours understand exactly what they will be paid. Keep hours records accurate, since even small discrepancies compound noticeably once translated into an annual salary figure.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
Is pro-rata salary calculated on hours or days?
Either can be used, but hours is more common and more accurate where daily hours vary. Whichever method is used should be applied consistently to salary, holiday and any other pro-rated benefits.
Do part-time workers pay less tax proportionally?
Often yes, because the £12,570 personal allowance and NI thresholds are fixed amounts, not scaled down for part-time hours, so a smaller pro-rata salary can fall largely or entirely within the tax-free allowance.
Should holiday entitlement be pro-rated the same way as salary?
Yes, using the same hours or days ratio applied to the statutory 5.6 weeks minimum annual leave entitlement, so a 60% full-time equivalent role receives 60% of the full-time holiday allowance.
Does pro-rata pay affect pension auto-enrolment?
No, auto-enrolment eligibility and contribution amounts are based on actual qualifying earnings paid, which already reflects the pro-rata salary, so no separate pro-rata adjustment to pension figures is needed.
Keep going
Related calculators
Same rates, different question.
Overtime pay calculator
Work out gross and take-home overtime pay for 2026/27, including tax, employee NI and the employer NI cost of extra hours worked.
CalculatorZero hours pay calculator
Estimate monthly and annual pay for a zero hours contract in 2026/27 based on average weekly hours, plus rolled-up holiday pay entitlement.
CalculatorPAYE and NI calculator
Calculate PAYE income tax and employee National Insurance on any salary for 2026/27, plus the employer NI cost, in one clear breakdown.
CalculatorRolled-up holiday pay calculator
Work out the 12.07% rolled-up holiday pay uplift for irregular hours or part-year workers in 2026/27 and see the resulting gross pay.