UK Pro-Rata Salary Calculator (2025/26)
Uses official UK tax rates for 2025/26 to convert a full-time salary into a pro-rata gross and net figure, with clear Income Tax and National Insurance estimates.
Enter your details to calculate
How this pro-rata salary calculator works
Enter your full-time annual salary and choose whether to calculate by days or by hours. The calculator converts your inputs into a percentage of a full-time schedule and applies that percentage to your full-time salary to produce a pro-rata gross figure.
It then estimates Income Tax and National Insurance for the selected tax year to show a net pay estimate. You get annual and monthly net values plus the percentage of full-time used in the calculation.
What's included in the calculation
The calculator includes standard UK Income Tax bands and Class 1 National Insurance thresholds for the selected tax year, plus a standard personal allowance. This provides a reliable baseline for PAYE employees.
It does not include pension contributions, student loan repayments, salary sacrifice, or taxable benefits. If those apply, your actual take-home pay may be lower than shown.
Assumptions and rounding rules
The days mode assumes a full-time year of 260 working days, while the hours mode assumes 1,820 working hours. A standard tax code is used and the calculation uses England/Wales/NI bands. All values are rounded to the nearest penny and displayed as rounded currency figures.
If your contract uses a different working year or your pay varies, enter your actual paid days or hours for a closer estimate.
Worked examples
Example 1: A full-time salary of £40,000 with 156 days worked (60% of the year) gives a pro-rata gross of £24,000 and net pay around £20,800 per year (£1,733 per month).
Example 2: A full-time salary of £50,000 with 1,000 hours worked (about 55% of the year) gives a pro-rata gross near £27,473 and net pay around £23,300 per year.
Example 3: A £28,000 full-time salary with 130 days worked produces a pro-rata gross of £14,000 and net pay around £13,600 per year.
Frequently Asked Questions
Related calculators and guides
Check your estimates against other tools or explore the underlying tax rules.
- Take-Home Pay Calculator for a region-aware net pay estimate.
- Hourly to Salary Calculator to convert your rate before applying pro-rata.
- Net to Gross Calculator to work backwards from a net target.
- Salary Comparison Calculator to compare roles after tax.
- UK Income Tax Guide and National Insurance Guide for the rules behind the figures.