Part-time pay, 2026/27
Pro rata salary calculator
A part-time salary from the full-time figure, and your take-home pay.
Payments
Deductions
Checked 20 October 2026 against GOV.UK, Rates and thresholds for employers 2026 to 2027, and the Scottish Rate Resolution 2026-27. How we check.
Does not model benefits in kind, two jobs or directors' National Insurance. Monthly figures are the yearly amounts divided by 12. Payslips can differ by a few pounds a year.
These figures are estimates based on the information you entered and the 2026/27 rates and thresholds published by HMRC (and, for Scottish taxpayers, the Scottish Parliament). They are general information, not tax, financial or legal advice. Your actual take-home pay can differ, for example because of your tax code, pension arrangements, benefits, student loan plan or payroll timing. Check your payslip, or ask your employer or HMRC, before relying on these figures.
Your pro rata salary

Part-time pay keeps more of each pound
Tax and National Insurance are worked out on the pro rata salary, so a part-time worker keeps a larger share of their pay than the full-time figure suggests.
How pro rata pay works
Pro rata pay is the full-time salary multiplied by your hours divided by the full-time hours. Working 22.5 hours where full time is 37.5 hours gives 60% of the full-time salary. Working three days of a five-day week also gives 60%.
Tax and National Insurance are then worked out on the pro rata salary, not the full-time one, so a part-time worker keeps a larger share of their pay.
Almost all workers are entitled to 5.6 weeks' paid holiday a year (at most 28 days). For part-time workers that is 5.6 of their usual working weeks (GOV.UK: Holiday entitlement).