Finance Tool · 2026/27 tax year

Pro Rata Salary Calculator

A pro rata salary is the share of a full-time-equivalent salary you receive for working reduced hours, days or weeks. This pro rata salary calculator turns the advertised figure into the four numbers that decide whether an offer works: the gross you will be paid, the take-home after 2026/27 Income Tax and National Insurance, the statutory holiday your pattern earns, and whether the resulting hourly rate clears the National Minimum Wage.

Pay is pro-rata but tax is not. The £12,570 Personal Allowance and the £12,570 National Insurance threshold are fixed cash sums, so a part-time worker keeps a higher percentage of gross than the same person working full-time — a £35,000 role at three days a week pays £21,000 gross but 64.9% of a full-timer’s take-home. The calculator also handles term-time-only contracts from the weeks you actually work.

Rates verified against gov.uk on 3 August 2026. Statutory holiday is 5.6 weeks capped at 28 days (GOV.UK, Holiday entitlement).

Work out what the job actually pays

The full-time-equivalent figure quoted on the advert or contract

Pay usually follows hours; holiday always follows days.

Drives your hourly rate and the minimum wage check

What your employer treats as 1.0 FTE. 37.5 is the UK norm, not 40.

Drives your pay and your statutory holiday

Almost always 5

Scottish taxpayer status follows where you live, not where your employer is.

Sets the minimum wage floor the result is checked against.

Adds a second reduction for the weeks you are timetabled. There is no statutory term-time formula — this follows the common contractual convention, so check your contract for the divisor it uses.

Full-time salaryThe advertised FTE figure
£35,000
Your share3 of 5 days a week
60%
Pro-rata grossWhat the job pays before deductions
£21,000.00
Income TaxEngland, Wales & NI bands
-£1,686.00
Employee NIClass 1 primary, category A
-£674.40
Take-home pay£18,639.60£1,553.30 a month · £358.45 a week

2026/27 tax year, England, Wales & Northern Ireland. Rates from gov.uk, verified 3 August 2026. Assumes a standard tax code and no pension, student loan or other income.

Monthly take-home
£1,553.30
Twelve equal instalments
Effective hourly rate
£17.95
Pay ÷ 1,170 paid hours a year
Statutory holiday
16.8 days
3 days × 5.6 weeks
Kept vs full-time
64.9%
of a full-timer's take-home, for 60% of the pay

Clears the minimum wage. £17.95 an hour is above the £12.71 floor for 21 and over (National Living Wage) from 1 April 2026, which sets a minimum of £14,870.70 a year for these hours. HMRC measures compliance in each pay reference period rather than annually, so this is the planning check rather than the payroll one.

Full-time: £35,000
  • Tax-free£12,570
  • Basic Rate (20%)£22,430
Your pattern: £21,000
  • Tax-free£12,570
  • Basic Rate (20%)£8,430
Every payroll line at the full-time salary and at your working pattern
LineFull-timeYour patternShare
Gross pay£35,000.00£21,000.0060%
Personal Allowance£12,570.00£12,570.00100%
Taxable income£22,430.00£8,430.0037.6%
Income Tax£4,486.00£1,686.0037.6%
Employee National Insurance£1,794.40£674.4037.6%
Take-home pay£28,719.60£18,639.6064.9%

Statutory holiday

In days
16.8 days
3 days a week × 5.6 weeks
In hours
126 hours
22.5 hours a week × 5.6 weeks. An hours-based entitlement carries no day cap.
Statutory minimum
5.6 weeks
Working Time Regulations 1998, regs 13 and 13A. Your contract may give more, never less.

Bank holidays may sit inside this entitlement or on top of it depending on your contract, and carry-over rules differ for sickness and family leave. The annual leave calculator covers both.

Three steps

How to use this pro rata calculator

1

Enter the advertised salary

Use the full-time-equivalent figure exactly as quoted, before any reduction. If the advert already shows a reduced salary, enter that and set your pattern to full-time so the tax and holiday figures still work.

2

Describe the pattern

Give both your hours and your days, then choose which one the salary is scaled on. Hours drive pay and the minimum wage check; days drive statutory holiday. For a school contract, switch on term-time only and add the weeks.

3

Read the take-home, not the gross

The headline is annual take-home, with the monthly figure beside it. The share column in the comparison table is the number worth knowing: it shows how much of a full-timer's net pay you keep.

Methodology

How the pro rata salary calculator works, and why tax is not pro-rata

This pro rata salary calculator UK method covers part-time and term-time offers; use the dedicated holiday inputs when you also need a pro rata holiday calculator comparison.

The pro rata principle is statutory rather than a convention. Regulation 5(3) of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 requires that “the pro rata principle shall be applied unless it is inappropriate”, and Acas states the same rule in plain terms: pay and leave are given “in proportion to hours worked”, so a £28,000 full-time role done for half the hours pays £14,000. The first step of the calculation is therefore simple division, and on its own it answers only what the gross salary will be.

The second step is where the arithmetic stops being proportional. Income Tax and National Insurance are not scaled versions of the full-time bill, because the £12,570 Personal Allowance and the £12,570 primary threshold are fixed cash amounts. They stay the same size whether you earn £15,000 or £50,000, so on a smaller salary they cover a much larger share of it. This calculator reduces the salary first and then runs the real band arithmetic on the reduced figure, which is the only way to get the answer right at the low and middle salaries where part-time work is most common.

payFraction = your hours ÷ full-time hours (or days ÷ full-time days)
weeksFraction = (weeks worked + paid holiday weeks) ÷ 52.14 — term-time only
proRataGross = FTE salary × payFraction × weeksFraction
incomeTax = bands applied to (proRataGross − £12,570)
employeeNI = 8% from £12,570 to £50,270, then 2%
takeHome = proRataGross − incomeTax − employeeNI
holidayDays = min(days a week × 5.6, 28)
hourlyRate = proRataGross ÷ (hours a week × paid weeks)

Worked end to end: £35,000 at three days a week

Three days of five is a pay fraction of 60%, so the gross salary is £35,000 × 60% = £21,000.00. That is the gross figure, and the deductions are what turn it into an offer you can judge. Run the full-time salary through the 2026/27 bands and it produces Income Tax of £4,486.00 and National Insurance of £1,794.40, for take-home pay of £28,719.60.

Now do the same on £21,000.00. The Personal Allowance is unchanged at £12,570, so taxable income is only £8,430.00 rather than the £22,430.00 a full-timer has — a fall of 62.4% against a 40% fall in gross. Income Tax comes out at £1,686.00 and National Insurance at £674.40, leaving £18,639.60 of take-home pay, or £1,553.30 a month.

The comparison that matters is the last one: 64.9% of a full-timer’s take-home pay for 60% of the hours. Both thresholds are doing the work: the tax-free allowance covers 59.9% of the part-time salary but only 35.9% of the full-time one. Rates from GOV.UK Income Tax rates and Personal Allowances, verified 3 August 2026.

Same job, fewer hours

What each working pattern pays on a £35,000 salary

The gap between the two right-hand columns is the whole argument of this page. Gross pay falls exactly in proportion to the hours; take-home does not, and the difference runs to several percentage points at every pattern below full-time. Change the salary above and this table follows it.

Computed on 2026/27 England, Wales & Northern Ireland rates with a standard tax code and no pension or student loan. Source: GOV.UK Income Tax rates and National Insurance rates, verified 3 August 2026.
PatternGrossTax and NITake-homeKept vs full-time
100%£35,000.00£6,280.40£28,719.60100%
90%£31,500.00£5,300.40£26,199.6091.2%
80%£28,000.00£4,320.40£23,679.6082.5%
60%£21,000.00£2,360.40£18,639.6064.9%
50%£17,500.00£1,380.40£16,119.6056.1%

Five offers

Worked examples: what pro rata means on a real offer

Three days a week on a £35,000 role

The most searched version of the question. A full-time post pays £35,000 and the offer on the table is three days a week, on the same duties and the same grade.

£35,000 FTE · 3 of 5 days · England, Wales & NI · aged 21 or over

Pro-rata gross
£21,000.00
Take-home
£18,639.60
A month
£1,553.30
Hourly rate
£17.95

Gross falls by 40%, from £35,000 to £21,000.00. Take-home falls by 35.1%, from £28,719.60 to £18,639.60 — a gap of £10,080.00 rather than the £14,000.00 the headline implies. Statutory holiday is 16.8 days, which is three days a week multiplied by 5.6.

Reading a "£25,000 pro rata" advert for a 22.5-hour post

The advert leads with a number that nobody in the role will be paid. The hours are buried further down: 22.5 a week against a 37.5-hour full-time week.

£25,000 FTE · 22.5 of 37.5 hours · England, Wales & NI

Pro-rata gross
£15,000.00
Take-home
£14,319.60
A month
£1,193.30
Hourly rate
£12.82

The salary on offer is £15,000.00, not £25,000 — £1,193.30 a month after Income Tax of £486.00 and National Insurance of £194.40. Reading "pro rata" as an approximate or negotiable figure is the single most expensive misreading on a job board: it is the reference salary for a full-time person, and it is fixed.

Teaching assistant, 39 weeks, term-time only

Two reductions stack here, which is what makes term-time pay so hard to check by hand: the hours are below full-time, and the timetabled year is shorter than the calendar year.

£24,000 FTE · 32.5 of 37.5 hours · 39 weeks worked + 5.6 paid holiday weeks · 52.14 divisor

Pro-rata gross
£17,791.12
Take-home
£16,329.21
A month
£1,360.77
Below minimum wage by
£632.03

The hours fraction is 86.7% and the weeks fraction 85.5%, giving £17,791.12 gross and £1,360.77 a month. On a flat 52 divisor the same contract pays £17,840.00, £48.88 more. The calculator also flags something the pay slip will not: a £24,000 full-time equivalent over 37.5 hours is £12.31 an hour, below the £12.71 National Living Wage — pro-rating a rate that is already unlawful spreads it rather than curing it.

The four-day week at 30 hours

A compressed or reduced week negotiated on a £30,000 role, taking hours from 37.5 to 30 and days from five to four. The question is what the fifth day is really worth.

£30,000 FTE · 30 of 37.5 hours · 4 days a week · England, Wales & NI

Pro-rata gross
£24,000.00
Take-home
£20,799.60
A month
£1,733.30
Hourly rate
£15.38

Giving up 20% of gross costs 17.2% of take-home — £4,320.00 a year, or £360.00 a month. That is the figure to weigh against a day of childcare or a fifth commute, and it is materially smaller than the 20% most people budget for. Holiday drops to 22.4 days, because leave follows the days pattern rather than the hours.

An advertised rate that cannot lawfully be paid

A full-time post advertised at £18,000 for a 37.5-hour week. The pro-rata arithmetic is sound and the offer still is not lawful, which is why this calculator runs a minimum wage check on every result.

£18,000 FTE · 37.5 hours a week · aged 21 or over · England, Wales & NI

Pro-rata gross
£18,000.00
Take-home
£16,479.60
A month
£1,373.30
Below minimum wage by
£6,784.50

The implied rate is £9.23 an hour against a £12.71 floor from 1 April 2026, leaving the post £6,784.50 a year short of the legal minimum of £24,784.50. Pro-rating does not rescue it either: every fraction of an unlawful full-time rate is an unlawful part-time rate. Divide any offer back out to an hourly figure before you judge it.

UK context

The UK rules a pro rata offer has to satisfy

Four different bodies set the boundaries a part-time offer sits inside, and they do not all pull in the same direction. legislation.gov.uk carries the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000, whose reg 5 gives a part-time worker the right not to be treated less favourably than a comparable full-timer and whose reg 5(3) makes the pro rata principle the default. The same site carries the Working Time Regulations 1998, where reg 13A(3) caps statutory leave at 28 days.

GOV.UK and the Department for Business and Trade set the wage floor every calculation has to clear. From 1 April 2026 the National Living Wage for workers aged 21 and over is £12.71 an hour, with £10.85 for 18 to 20 year olds and £8.00 for under-18s and first-year apprentices — up from £12.21, £10.00 and £7.55 respectively in 2025/26. At 37.5 hours a week across 52 weeks that puts an absolute annual floor of £24,784.50 under any full-time salary, and a proportionate floor under every part-time one.

HMRC sets the deduction side. For 2026/27 the Personal Allowance is £12,570, employee National Insurance runs at 8% between £12,570 and £50,270 and 2% above that, and Scotland levies its own six bands on earned income while National Insurance and the allowance stay reserved UK-wide. None of these thresholds is reduced for part-time work, which is exactly why the take-home figure behaves as it does.

Finally, the Supreme Court decides what statutory holiday a part-year worker gets. In Harpur Trust v Brazel [2022] UKSC 21, decided on 20 July 2022, the Court dismissed the employer’s appeal and held that the Working Time Regulations do not require a term-time worker’s leave to be scaled down for the weeks she does not work. The sum in dispute on a single Easter payment was £687.26 under the calendar-week method against £452.20 under the percentage method — small money in one instance, and a rule that governs several hundred thousand term-time contracts.

Schools and colleges

Term-time-only pay: convention, not law

No statute sets a term-time-only pay formula. It is a contractual arrangement, most often written on National Joint Council terms in schools and local government, and the shape almost everybody uses is the one this calculator implements: take the full-time salary, apply the hours fraction, then apply (weeks worked + paid holiday weeks) divided by the weeks in a year. The salary is normally paid in twelve equal instalments so that money keeps arriving during the school holidays, which is a payment arrangement rather than a change to the amount.

The divisor is where employers differ. A calendar year holds 52.14 weeks, and some contracts use exactly that; others use a flat 52. Neither is more correct than the other, because there is no legal standard to be correct against. This page shows the divisor as an input and prints the alternative alongside your result rather than burying the choice, because it is a question you can only settle by reading your contract or asking payroll which figure they use.

Holiday: are you a part-year worker or not?

This is the part that is most often got backwards, and it decides whether you are entitled to 5.6 weeks or to an accrual of 12.07% of the hours you work. The test is not whether you work every week of the year. GOV.UK defines a part-year worker as someone who, under their contract, is required to work only part of the year and has periods of at least a week within it that they are not required to work and for which they are not paid. The unpaid part is the whole test.

A member of school support staff on an annualised salary is paid in every month of the year, holidays included, so the definition does not catch them. They are not part-year workers, the 12.07% regime does not apply, and the position in Harpur Trust v Brazel stands: the full 5.6 weeks, not reduced for the weeks not timetabled. A visiting music teacher paid only for the sessions taught, with genuinely unpaid gaps, is a part-year worker and does accrue at 12.07% for leave years beginning on or after 1 April 2024. The figure itself comes straight from the statutory entitlement: 5.6 ÷ (52 5.6) = 5.6 ÷ 46.4 = 12.07%.

Because the two regimes sit so close together, it is worth being able to say which one you are in before a disagreement starts. If your pay slip shows the same figure in August as in March, you are being paid through the gaps, and the 5.6 weeks are yours. Source: GOV.UK, Holiday pay and entitlement reforms.

Get these right

Common mistakes when working out pro rata pay

Scaling the full-time tax bill is the classic wrong answer. It is worth checking any calculator — or employer spreadsheet — against this one case. Multiplying the full-time tax bill by the pro-rata fraction gives £2,691.60 of Income Tax on a 0.6 share of £35,000. The correct figure, from running the bands on the reduced salary, is £1,686.00 — an overstatement of £1,005.60. The error grows as the salary falls and disappears only for someone whose whole income sits above the higher-rate threshold.

The 28-day cap applies to days, before bank holidays, and never to hours. Working Time Regulations 1998 reg 13A(3) limits the aggregate statutory entitlement to 28 days, so a six-day-a-week worker gets 28 days rather than the 33.6 the multiplication produces. Two things follow. Apply the cap before adding any contractual bank-holiday allowance, or you quietly delete leave the worker is owed. And do not apply it to an entitlement expressed in hours: 60 hours a week accrues 336 hours, which is not capped at 28 of anything.

Round part-days up, never down. Two separate traps share this line. In JavaScript, 3 × 5.6 evaluates to 16.799999999999997, so any entitlement shown to a worker has to be rounded before display — this page rounds to two decimals. Legally, Acas is clear that an employer must round a part-day up to the nearest half-day during a worker's first year of employment and may round up afterwards; rounding down is what turns a rounding convention into an underpayment.

The 52 versus 52.143 divisor is a real amount of money. A calendar year holds 52.14 weeks, but plenty of term-time contracts divide by a flat 52 instead. On the teaching-assistant example above the two produce £17,791.12 and £17,840.00, a gap of £48.88 a year. Neither is more lawful than the other, because no statute sets the formula. That is exactly why the divisor is a visible input on this page rather than a hidden constant: it is a question about your contract, and you can only answer it by reading it.

A term-time hourly rate is measured against paid weeks, not 52. The minimum wage check divides pay by the hours you are paid for. For a normal contract that is your weekly hours across all 52 weeks; for a term-time contract it is the weeks you are timetabled plus your paid holiday weeks — 44.6 weeks in the example above, giving 1,449.5 paid hours. Dividing a term-time salary by a full 52 weeks understates the hourly rate and can make a perfectly lawful offer look like a breach, which is the mirror image of the mistake worth avoiding.

Tax thresholds do not scale, so going part-time can cross a cliff edge. Every threshold in the system is an absolute cash figure. A £110,000 role at 0.6 pays £66,000 and leaves the £100,000–£125,140 Personal Allowance taper altogether, which is worth far more than the tax saved on the hours given up. The same mechanism runs the other way: dropping under £60,000 ends the High Income Child Benefit Charge, and dropping under £10,000 ends pension auto-enrolment. Check which lines your new salary crosses before you agree the hours.

"Pro rata" on an advert for a term-time post is genuinely ambiguous. Some schools and councils advertise the full-time-equivalent salary and expect you to apply both the hours fraction and the weeks fraction; others advertise a figure that already has the term-time reduction applied and label it "pro rata" because the hours are part-time. The two readings can differ by thousands of pounds on the same advert. Ask the recruiter for the actual annual salary, the weeks worked, the paid holiday weeks and the divisor, in those words, before you accept.

Related

Related UK pay and working-time concepts

Statutory holiday in full: bank holidays, carry-over and irregular hours. The entitlement shown above is the summary version. Whether your bank holidays sit inside the 5.6 weeks or on top of them, how much leave can be carried into the next year, and how accrual works for a mid-year starter are all separate questions with their own rules. The annual leave calculator handles each of them.

The complete deduction stack on your new salary. This page stops at Income Tax and National Insurance, which is the right level of detail for comparing offers. Once you have accepted one, your actual payslip also depends on your tax code, your pension contribution and its arrangement, your student loan plan and how often you are paid. The UK salary calculator models the lot across every pay frequency.

Salary sacrifice, and why part-timers hit its ceiling first. The minimum wage floor this page checks a pro-rata offer against is the same floor that caps how much anyone can give up into a pension. Part-time cash pay sits closer to that floor, so the maximum permitted sacrifice is often a few hundred pounds rather than the 5% or 10% a scheme advertises. The salary sacrifice calculator works out where your own cap sits.

What a part-time hire costs the employer. Employer National Insurance has its own secondary threshold of £5,000, and it does not pro-rate either. Two half-time staff therefore cost more in employer National Insurance than one full-timer on the same total salary, which is a large part of why some employers resist splitting roles. The employer NI calculator prices the difference.

Questions

Frequently asked questions about pro rata salary

What does "£25,000 pro rata" actually mean on a job advert?

It means £25,000 is the full-time-equivalent salary — what the role pays somebody working the employer's full-time hours — and that you will receive a proportion of it matching the hours or days you actually work. It is a reference figure, never the amount that reaches your bank account. At 22.5 hours against a 37.5-hour full-time week the offer is £15,000.00, and after Income Tax and National Insurance the take-home is £14,319.60 a year, or £1,193.30 a month. Adverts are not required to state the actual salary, and many do not, so the useful question at application stage is simply "what are the contracted hours, and what does that make the annual salary?" The phrase carries no negotiating implication either: it describes an arithmetic relationship, not an approximate or flexible number.

How much is £35,000 pro rata for 3 days a week?

Three days out of five is 0.6 of a full-time contract, so the gross salary is £21,000.00. On 2026/27 rates for England, Wales and Northern Ireland that produces Income Tax of £1,686.00 and employee National Insurance of £674.40, leaving take-home pay of £18,639.60 a year — £1,553.30 a month or £358.45 a week. Statutory holiday is 16.8 days, being three days a week multiplied by the statutory 5.6 weeks. If you work in Scotland the gross is identical and only the Income Tax differs, because National Insurance and the Personal Allowance are reserved across the whole UK.

Is pro rata pay calculated on hours or on days?

Either, depending on what the contract says, and the two can genuinely disagree. Pay normally follows hours, while statutory holiday follows the days-per-week pattern. Someone working 37.5 hours compressed into four long days is full-time for pay — 1.0 FTE, no reduction at all — but accrues 22.4 days of leave rather than 28, because 4 × 5.6 is 22.4. That is not an error and it is not less favourable treatment: four longer days of leave cover the same amount of time off as five shorter ones. The mismatch only causes trouble when payroll and HR use different bases without saying so, which is why this calculator asks for both patterns and shows you which one is driving the salary.

Do part-time workers get less holiday than full-time workers?

Fewer days, but exactly the same 5.6 weeks. GOV.UK gives the worked example directly: "if they work 3 days a week, they must get at least 16.8 days' leave a year (3 × 5.6)". The entitlement is measured in weeks of your working pattern, so a week off costs you three days if you work three days a week and five if you work five. Regulation 5 of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 backs this up: a part-time worker has the right not to be treated less favourably than a comparable full-timer, and reg 5(3) requires the pro rata principle to be applied unless it is inappropriate. If your employer offers more than the statutory minimum, that contractual excess is normally pro-rated the same way.

How is term-time-only pay worked out?

There is no statutory formula — term-time pay is contractual, most often on National Joint Council terms in schools and local government. The usual approach multiplies the full-time-equivalent salary by the hours fraction, then by (weeks worked + paid holiday weeks) ÷ weeks in the year. For a £24,000 full-time equivalent at 32.5 of 37.5 hours over 39 weeks with 5.6 paid holiday weeks, that is £17,791.12 using the 52.14 calendar-week divisor. The salary is then normally paid in twelve equal instalments so that money still arrives during the school holidays. Because none of this is set by statute, the only reliable source is your own contract or your employer's pay policy — ask which divisor and which holiday-week figure they use, and check the result against the calculator above.

Do term-time-only staff still get 5.6 weeks of holiday?

Usually yes, and the test is whether you are paid during the gaps. In Harpur Trust v Brazel [2022] UKSC 21 the Supreme Court dismissed the employer's appeal on 20 July 2022 and held that a term-time music teacher's leave could not be scaled down for the weeks she did not work; the disputed Easter payment was £687.26 under the calendar-week method against £452.20 under the 12.07% method. Since then, for leave years beginning on or after 1 April 2024, "part-year workers" accrue leave at 12.07% of hours worked instead. GOV.UK defines a part-year worker as someone with periods of at least a week in the leave year that they are not required to work and for which they are not paid. A member of school support staff on an annualised salary is paid every month of the year, including the holidays, so that definition does not catch them and the full 5.6 weeks still applies.

Why is my take-home more than half a full-timer’s when I work half the hours?

Because the reliefs are fixed cash amounts rather than percentages. The £12,570 Personal Allowance and the £12,570 National Insurance primary threshold do not shrink when your hours do, so they shelter a much larger share of a smaller salary. On a £35,000 role at 0.6, gross drops by 40% but take-home drops by only 35.1% — from £28,719.60 to £18,639.60. Put the other way round, you keep 64.9% of a full-timer's net pay for 60% of the hours. The effect is strongest just above the Personal Allowance and fades away entirely once both salaries sit in the higher-rate band, where every extra pound is taxed at the same rate.

Can a pro rata salary be below the minimum wage?

Yes, which is why this page runs the check on every result. Divide the pro-rata salary by the hours you are actually paid for and compare it against the floor for your age: from 1 April 2026 that is £12.71 at 21 and over, £10.85 at 18 to 20, and £8.00 for under-18s and first-year apprentices. A £18,000 salary for a 37.5-hour week works out at £9.23 an hour, which is £6,784.50 a year below the £24,784.50 minimum and unlawful for anyone aged 21 or over. Pro-rating never fixes this, because a fraction of an unlawful hourly rate is still unlawful. GOV.UK is blunt about the consequences: underpaying the minimum wage is a criminal offence, HMRC can inspect an employer at any time, and an employer found to have underpaid must repay the arrears immediately and can be fined and publicly named.

How does dropping my hours affect my workplace pension?

Auto-enrolment runs on absolute thresholds that do not pro-rate, so reduced hours can change your pension far more than they change your pay. You must earn at least £10,000 a year to be automatically enrolled, and both your contribution and your employer's are calculated on qualifying earnings — the slice between £6,240 and £50,270 — rather than on your whole salary. Cutting a £20,000 salary in half takes you under the trigger, so your employer no longer has to enrol you, though you keep the right to ask to join and to receive contributions if you earn above the lower qualifying limit. If you are anywhere near £10,000, ask what happens to the employer contribution before you agree the new hours.

What is the difference between "pro rata" and "part-time"?

Part-time describes a working pattern; pro rata describes a method of calculation. They overlap constantly but are not the same thing. A term-time worker can be full-time for every week they are timetabled and still be paid pro rata, because the reduction comes from the weeks rather than the hours. Someone on a 37.5-hour compressed four-day week is not part-time at all and receives the full salary, with no pro-rating of pay. And pro rata does not apply only to salary: reg 5(3) of the Part-time Workers Regulations 2000 requires the pro rata principle to be applied to contractual benefits unless it is inappropriate, so holiday, sick pay above the statutory minimum, and normally bonuses are scaled the same way. That scaling is the equal treatment the regulations require, not a penalty for working fewer hours.

Authoritative sources

Important disclaimer

This calculator produces estimates for the 2026/27 tax year using published HMRC rates, a standard tax code and a cumulative basis. It is information, not regulated financial or legal advice. It assumes employment income is your only taxable income and models no pension contribution, student loan, benefit in kind or other deduction. The term-time-only figures follow a common contractual convention rather than any statutory formula, so your own contract governs; where it names a different divisor or a different number of paid holiday weeks, use those. The minimum wage check is an annual planning figure, while HMRC assesses compliance in each pay reference period. For a decision that depends on the answer, check the offer against your contract and, where the position is disputed, take advice from Acas or a qualified adviser.

Published by Kalcify · Last updated

Calculators are built against primary sources — government tax authorities (IRS, HMRC, CRA, ATO) for finance and the World Health Organization for health metrics. Updated when rates or rules change. View methodology and data sources.

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