Pro Rata Salary Calculator UK 2026/27

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Uses official UK tax rates for 2026/27 to convert a full-time salary into a pro-rata gross and net figure, with clear Income Tax and National Insurance estimates. It is built for pro rata calculator, pro rata salary calculator and part-time take home pay questions.

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Pro-rata salary by percentage of full-time (2026/27)

The table below shows pro-rata gross salary at common working patterns — 20% (one day a week), 40% (two days), 50% (half-time), 60% (three days) and 80% (four days) of full-time — for a few common full-time salaries. Based on 260 working days a year, England/Wales/NI rates, 2026/27.

% of full-time£25,000 full-time£35,000 full-time£45,000 full-time
20%£5,000£7,000£9,000
40%£10,000£14,000£18,000
50%£12,500£17,500£22,500
60%£15,000£21,000£27,000
80%£20,000£28,000£36,000

260 working days/year baseline, England/Wales/NI rates, tax code 1257L, 2026/27 tax year. Figures shown are pro-rata gross salary.

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.