Pro rata salary calculator 2026/27
Working part of a full-time week? See your pro rata salary and what it leaves you after tax and National Insurance.
England, Wales & NI, 2026/27.
Your pro rata salary
2026/27£24,000 a year
- Income Tax
- −£191
- National Insurance
- −£76
Monthly take-home
£20,800 a year
£1,733
Figures are monthly unless stated; rounded to the nearest pound.
Verified · 2026/2721 June 2026
How pro rata pay works
A pro rata salary scales a full-time wage to the hours you work. Take your weekly hours, divide by the full-time week, and multiply by the full-time salary. Your holiday, pension and most benefits are usually scaled the same way.
Tax and National Insurance are then worked out on your actual (lower) salary, with the full £12,570 Personal Allowance — so part-time workers often keep a higher share of their pay. For pension and student loan too, use the main take-home calculator.
Pro rata questions
- What does pro rata mean?
- Pro rata means "in proportion". A part-time salary is the full-time salary scaled to the hours you actually work — so half the hours means half the salary.
- How is pro rata salary calculated?
- Divide your weekly hours by the full-time hours, then multiply by the full-time salary. £40,000 full time at 37.5 hours, worked at 22.5 hours, is £24,000.
- Do part-time workers pay less tax?
- You pay tax and National Insurance on what you earn, with the same Personal Allowance and thresholds. A lower salary often means a lower average rate, and earnings under £12,570 are tax-free.