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Free · 2025/26 · UK

Pro Rata Salary Calculator 2025/26

Part-year starters & leaversPart-time pro rataDaily & hourly ratesTake-home after tax

Calculate a pro rata salary for any situation — a mid-year starter or leaver, a part-time employee on reduced hours, or converting an annual salary to a daily or hourly rate. Includes take-home pay after income tax and NI.

Part-Year (Start/Leave Date)
Part-Time Hours
Daily & Hourly Rates
Part-Year Pro Rata Calculator
2025/26
£
Pro Rata Gross Pay
Proportion of Year
Approx. Take-Home
Breakdown
£
The salary for someone doing this role full-time
Pro Rata Annual Salary
Monthly Gross
Approx. Monthly Take-Home
Breakdown
£
Daily Rate
Hourly Rate
Weekly Gross
Rate Breakdown

How pro rata salary is calculated

Part-year (start/leave date): The most common method is to divide the annual salary by 52.18 (the average number of weeks in a year) and multiply by the number of working weeks in the period. Some employers use calendar days (÷ 365 × days worked) or whole months (÷ 12 × months worked). All methods are legally valid; your contract or staff handbook should specify which applies.

Part-time: Simply divide your contracted hours by the full-time equivalent hours and multiply by the FTE salary. Equal treatment legislation means part-time workers must receive the same hourly pay and benefits (holiday entitlement, pension, sick pay) as full-time colleagues doing equivalent work.

Holiday entitlement is also pro rata

Part-time workers are entitled to 5.6 weeks’ holiday per year, pro rated to their contracted hours. For someone working 3 days a week, that’s 3 × 5.6 = 16.8 days. This must include bank holidays, which are similarly prorated — part-timers who don’t normally work on bank holidays get a compensating day off instead.

Frequently asked questions

Which pro rata method should my employer use?
There is no single legally required method — your contract governs this. The working weeks method (÷ 52.18) is common in professional roles. The calendar days method (÷ 365) is used in some sectors, especially where people are paid for every day including weekends. The monthly method is simplest but less precise for mid-month starts. If your contract is silent, ask HR — consistency matters more than which method is used.
Is a pro rata salary taxed differently?
No — a pro rata salary is taxed the same way as any other employment income. HMRC does not have a concept of “pro rata tax”; it simply taxes the income you actually receive. For a part-year starter, your employer will use the tax code HMRC assigns and apply the standard PAYE calculations. You may receive a P800 reconciliation after the tax year ends if your total income across all employments results in a tax discrepancy.

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