Pro rata salary calculator
What a part-time or part-year salary comes to in the current tax year, and the take-home pay on it, worked out line by line.
Your estimate
Take-home pay here means salary after income tax and employee National Insurance (NI). Pension contributions, student loan repayments and other deductions are not included.
Enter your details above to see your estimate.
| Per month | Your hours | Full-time |
|---|
How your annual pay is worked out
Every step is shown annually so the calculation is easy to follow. Income tax is calculated for the year. National Insurance (NI) is estimated from annual figures; your employer calculates it each pay period, so payslips may differ. Monthly figures are the annual amounts divided by 12.
| Step | Your hours | Full-time |
|---|
What pro rata means
Pro rata means in proportion. A part-time salary is the full-time salary scaled by the hours worked: half the hours gives half the salary, and the hourly rate stays the same. Holiday entitlement is scaled the same way; the pro rata holiday calculator works it out.
Income tax and National Insurance are worked out on the pay you actually receive, not on the full-time salary. The personal allowance of applies in full whatever your hours, so a salary below it pays no income tax. No National Insurance is due on pay below the primary threshold of a year, and if pay for the year is below the lower earnings limit of the year may not count towards your State Pension. The minimum wage applies to the hourly rate, however many hours you work.
If you start or leave part way through the tax year, pay for the year is in proportion to the calendar days employed. Income tax is due for the year on what you earn in it, with the whole personal allowance, so someone starting with no earlier income in the year owes less than a whole year at that rate would suggest. Under PAYE the allowance is spread across the year, so someone leaving may have had more deducted than is due and can claim the difference back. National Insurance is worked out on each payslip from the rate of pay in that period, not from the total for the year.