Free calculator · 2026/27 rates

Pro rata salary calculator

A pro rata salary is the full-time salary scaled to the hours you work. Divide your hours by the full-time hours and multiply by the full-time pay: 22.5 hours on a £32,000, 37.5 hour job gives £19,200 a year, £1,445 a month after tax. Enter your hours below for part-time or term-time pay.

The full-time job

Full-time salary

The full-time equivalent (FTE) salary advertised or in the contract.

Full-time hours per week

Your hours per week

Weeks paid per year

52 for a normal contract. Term-time only is often 39 weeks worked plus paid holiday, e.g. 44 to 47.

Pro rata salary · 60% FTE

Gross per year

£19,200

Take-home per month

£1,445

Hourly rate: £16.41
Gross per month: £1,600.00
Income tax per year: £1,326
National Insurance per year: £530

Full-time versus pro rata (2026/27)
Item	Full-time	Pro rata
Gross per year	£32,000	£19,200
Income tax	£3,886	£1,326
National Insurance	£1,554	£530
Take-home per year	£26,560	£17,344
Take-home per month	£2,213	£1,445

Because the personal allowance is the same however many hours you work, part-time pay is taxed at a lower effective rate (9.7% versus 17%). Add pension or student loan in the full calculator.

How is pro rata pay calculated?

Employers scale a full-time equivalent (FTE) salary in two steps. The hours factor is your weekly hours divided by the full-time hours. The weeks factor, used for term-time contracts, is the weeks you are paid for divided by 52, where paid weeks are weeks worked plus your paid holiday entitlement. Multiply the FTE salary by both factors.

Hours a week (37.5h full-time, £32,000 FTE)	FTE	Pro rata salary	Take-home per month
15 hours	40%	£12,800	£1,061
18.75 hours	50%	£16,000	£1,253
22.5 hours	60%	£19,200	£1,445
30 hours	80%	£25,600	£1,829
37.5 hours	100%	£32,000	£2,213

Worked example: term-time only, 39 weeks

A full-time role paying £32,000 worked only in term time (39 weeks) with 5.6 weeks of paid holiday has a weeks factor of 44.6 ÷ 52 = 85.8%. The pro rata salary is £27,446, usually paid in twelve equal monthly instalments of £2,287 so that pay continues through the school holidays.

What do people get wrong about pro rata pay?

Using the wrong full-time hours. Some employers use 35, others 37 or 40. Check the contract; 22.5 hours is 64% of 35 but only 56% of 40.
Forgetting holiday in term-time contracts. Paid weeks are worked weeks plus holiday weeks, not just the 39 school weeks.
Expecting tax to scale in proportion. The personal allowance does not shrink, so a part-time salary is taxed at a lower effective rate than the full-time one.

Convert the result to an hourly figure with the salary to hourly calculator.

Frequently asked questions

How do you calculate a pro rata salary?

Divide your hours by the full-time hours, then multiply by the full-time salary. For a £30,000 full-time job on 37.5 hours, working 22.5 hours gives 22.5 ÷ 37.5 = 0.6, so 0.6 × £30,000 = £18,000 a year. Term-time contracts also scale by the number of weeks paid divided by 52.

What does FTE mean in a job advert?

FTE stands for full-time equivalent. A salary quoted as £30,000 FTE is what a full-time person would earn; your actual pay is that figure scaled to your hours. 0.5 FTE means half of full-time hours, so on £30,000 FTE you would be paid £15,000.

Is pro rata pay taxed differently?

No, the same tax rules apply, but you keep more of each pound. The personal allowance is not reduced for part-time work, so a bigger share of a smaller salary is tax-free. Someone on £18,000 pays a lower effective tax rate than someone on £30,000.

How is holiday worked out pro rata?

Statutory holiday is 5.6 weeks of your normal working week, capped at 28 days. If you work 3 days a week you get 16.8 days. For irregular hours, holiday accrues at 12.07% of hours worked. Your contract may give more than the statutory minimum, in which case that is also scaled to your hours.