Pro-Rata Salary Calculator UK 2026/27
Job advertised at a full-time salary but you'll work part-time? Enter both sets of hours to get your pro-rata salary and what it means after tax.
| Full-time (37.5h) | Pro-rata (22.5h) | |
|---|---|---|
| Gross salary | £40,000 | £24,000 |
| Take-home / year | £32,320 | £20,800 |
| Take-home / month | £2,693 | £1,733 |
Because tax is progressive, part-time take-home falls less than hours do: at 60% of the hours you keep 64% of the net pay. Assumptions: 2026/27, tax code 1257L, no pension or student loan.
How pro-rata works
Pro-rata salary = full-time salary × your hours ÷ full-time hours. A £40,000 role at 37.5 hours worked for 22.5 hours pays £24,000. Holiday entitlement scales the same way. Because tax is progressive and the personal allowance stays the same, your take-home falls by less than your hours, part-time hours are taxed lightly at the margin.
For student loans, pension and other options on your pro-rata amount, use the full salary calculator.
Frequently asked questions
What does pro rata mean for part-time workers?
Pro rata means your pay is proportional to the hours you work. If a full-time role pays £40,000 for 37.5 hours, working 25 hours gives you £40,000 times 25 divided by 37.5, which is £26,667.
Does pro rata salary affect my tax code?
No. Your tax code is based on your personal circumstances, not whether you work part time. You still get the full £12,570 personal allowance regardless of hours.
Is holiday entitlement also pro rata?
Yes. Statutory minimum holiday entitlement is 28 days for a full-time worker. Part-time workers receive the same proportion based on their contracted hours.