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    Pro Rata Salary Calculator 2026/27

    If a full-time salary is £35,000 for 37.5 hours per week and you work 22.5 hours, your pro rata salary is £21,000 per year or £1,750 per month. Your pro rata holiday entitlement is 16.8 days. Use our calculator below for your exact figures including take-home pay after tax.

    Figures verified against HMRC PAYE & NI rates on .

    James Hartley, CIMA qualified financial analyst

    Written by CIMA

    Last updated:
    Verified against HMRC PAYE & NI rates
    Uses official HMRC 2026/27 ratesUpdated for the current tax yearFree, no signup required

    Calculator

    The salary for the equivalent full-time role

    hrs
    hrs
    days
    days
    60.0% of full-time

    Results

    Your pro rata salary

    £21,000

    £1,750.00 per month · £403.85 per week

    • Weekly£403.85
    • Daily£134.62
    • Hourly£17.95
    • Monthly take-home (est.)£1,553.30

    Pro Rata Holiday Entitlement

    16.8 days per year

    Based on UK statutory minimum of 28 days (5.6 weeks) for full-time workers. Your employer may offer more.

    Take-Home Pay Breakdown

    Gross pro rata salary£21,000.00
    Income tax− £1,686.00
    National Insurance− £674.40
    Total deductions− £2,360.40
    Annual take-home£18,639.60
    Monthly take-home£1,553.30

    Full-Time vs Pro Rata Comparison

    Full-TimeYour Pro Rata
    Annual salary£35,000£21,000
    Monthly salary£2,917£1,750
    Weekly salary£673£404
    Daily rate£135£135
    Hourly rate£18£18
    Take-home (annual)£28,720£18,640
    Take-home (monthly)£2,393£1,553
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    Uses Official HMRC Rates 2026/27Last Updated: 6 April 202648 free calculators available

    How Pro Rata Salary Calculator 2026/27 Works

    How pro rata salary is calculated

    Your pro rata salary is calculated by multiplying the full-time salary by the ratio of your hours to full-time hours:

    Pro rata salary = (Full-time salary ÷ Full-time hours) × Your hours

    For example, if a full-time role pays £35,000 for 37.5 hours per week and you work 22.5 hours, your pro rata salary is £35,000 ÷ 37.5 × 22.5 = £21,000 per year. For holiday entitlement, pay rights, and take-home examples, see our pro rata salary guide.

    Pro rata holiday entitlement

    UK statutory minimum holiday is 28 days per year for full-time workers (5.6 weeks × 5 days). Part-time workers receive the same entitlement scaled to their working days:

    Pro rata holiday = (28 ÷ Full-time days) × Your days

    Working 3 days a week gives you 28 ÷ 5 × 3 = 16.8 days per year. Many employers round this up or offer more generous allowances.

    Take-home pay for part-time workers

    Your take-home pay uses official 2026/27 income tax and National Insurance rates. The personal allowance (£12,570) still applies in full, which means part-time workers often have a lower effective tax rate than full-time workers, as more of their income falls within the tax-free personal allowance.

    Same hourly rate as full-time

    Under UK law, part-time workers must receive the same hourly rate as comparable full-time colleagues. The Part-Time Workers (Prevention of Less Favourable Treatment) Regulations 2000 make it unlawful to pay part-time workers less per hour simply because they work fewer hours.

    Frequently Asked Questions

    Pro rata is Latin for 'in proportion'. A pro rata salary is a salary that is proportional to the number of hours or days worked compared to a full-time equivalent. If a full-time role pays £35,000 per year and you work half the hours, your pro rata salary would be £17,500. Pro rata calculations ensure part-time workers are paid fairly in proportion to their full-time counterparts.

    To calculate pro rata pay, divide the full-time salary by the full-time hours per week, then multiply by your actual hours per week. For example: £35,000 ÷ 37.5 hours × 22.5 hours = £21,000 per year. Alternatively, use the days method: £35,000 ÷ 5 days × 3 days = £21,000. Both methods give the same result when the hours-to-days ratio is consistent.

    UK full-time workers are entitled to at least 28 days holiday per year (including bank holidays), equivalent to 5.6 weeks. Part-time workers receive the same entitlement on a pro rata basis. If you work 3 days a week instead of 5, your holiday entitlement is 28 × (3 ÷ 5) = 16.8 days per year. Your employer may round this up and offer additional holiday above the statutory minimum.

    Yes - a pro rata salary is effectively a part-time salary scaled from the full-time equivalent. The term 'pro rata' is used to show the salary is proportional, making it easy to compare with the full-time role. Your hourly rate should be identical to the full-time employee doing the same job - the only difference is you work fewer hours.

    Yes. Under the Part-Time Workers (Prevention of Less Favourable Treatment) Regulations 2000, part-time workers have the right to the same hourly rate of pay as comparable full-time workers. This is known as the 'no less favourable' principle. Employers cannot pay part-time workers a lower hourly rate simply because they work fewer hours.

    Download

    Part-Time Worker Rights and Pay Guide

    Know your rights: holiday entitlement, pro rata pay, pension auto-enrolment, redundancy, and maternity pay for part-time workers. 28-page PDF guide.

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    Official Rates Used

    This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:

    Rates last verified:

    Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.

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    Updated April 2026
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