Pro Rata Salary Calculator: Part-Time and Term-Time Pay Explained 2026/27
A £30,000 full-time-equivalent salary pro-rated to 3 days a week becomes £18,000. Here is exactly how pro rata pay is calculated for part-time, term-time and job-share roles in 2026/27.
The basic pro rata formula
Pro rata literally means "in proportion". For salaried employment, it means calculating what fraction of a full-time-equivalent (FTE) salary someone is entitled to, based on the fraction of full-time hours or days they actually work:
Pro rata salary = FTE salary ÷ full-time hours (or days) × actual hours (or days) worked
Pro-Rata Salary Calculator
Calculate your pro-rata salary for part-time hours or a partial year of employment.
Open Pro-Rata Salary calculatorWorked example 1: 3 days a week
A role is advertised at "£32,000 FTE, 3 days a week". The full-time week is 5 days.
| Step | Calculation | Result |
|---|---|---|
| FTE salary | — | £32,000 |
| Full-time days | — | 5 days/week |
| Actual days | — | 3 days/week |
| Pro rata fraction | 3 ÷ 5 | 0.60 |
| Pro rata salary | £32,000 × 0.60 | £19,200 |
Worked example 2: hours-based pro rata
A role has a full-time week of 37.5 hours at an FTE salary of £28,500. A candidate is offered 22.5 hours a week.
| Step | Calculation | Result |
|---|---|---|
| Full-time hours | — | 37.5 hrs/week |
| Actual hours | — | 22.5 hrs/week |
| Pro rata fraction | 22.5 ÷ 37.5 | 0.60 |
| Pro rata salary | £28,500 × 0.60 | £17,100 |
Worked example 3: term-time-only teaching assistant
A teaching assistant role is offered at £24,000 FTE, full-time hours, but term-time-only (38 weeks of term plus 2 INSET days, against 52.14 weeks for a full-year employee).
| Step | Calculation | Result |
|---|---|---|
| FTE salary (all-year, full-time) | — | £24,000 |
| Full-year weeks | — | 52.14 weeks |
| Term-time weeks (38 + INSET days ≈ 38.4) | — | 38.4 weeks |
| Pro rata fraction | 38.4 ÷ 52.14 | 0.7366 |
| Term-time-only salary | £24,000 × 0.7366 | £17,678 |
This £17,678 is typically spread evenly across 12 monthly payments of roughly £1,473, rather than being paid only during the weeks actually worked, so pay is not concentrated into term time alone.
Holiday entitlement follows the same logic
Holiday Entitlement Calculator
Calculate your statutory holiday entitlement in days and hours for full-time and part-time workers in the UK.
Open Holiday Entitlement calculatorStatutory minimum holiday is 5.6 weeks a year (28 days) for a full-time, 5-day-a-week worker, capped at 28 days. For the 3-day-a-week example above:
| Basis | Calculation | Entitlement |
|---|---|---|
| Full-time (5 days/week) | 5.6 × 5 | 28 days |
| 3 days/week | 5.6 × 3 | 16.8 days (often rounded to 17) |
Term-time-only workers already have most of their non-working weeks covered by school holidays, but they are still legally entitled to their pro-rated statutory holiday allowance, usually paid as part of the annualised salary calculation described above (this is sometimes called the "12.07% method" for irregular hours, referencing 5.6 weeks as a percentage of the 46.4 working weeks in a standard year).
Pay rises and pro rata
When a pay rise is agreed, it should normally be applied to the FTE salary first and then the pro rata calculation redone, rather than being applied as a flat cash amount. A 5% rise on a £30,000 FTE salary makes the new FTE figure £31,500; a 0.6 pro rata fraction then gives an actual salary of £18,900, up from £18,000 — a consistent 5% increase.
Tax treatment
Pro rata salaries are taxed exactly like any other salary: through PAYE, using the same Personal Allowance, income tax bands and National Insurance thresholds as a full-time employee. There is no reduced-rate or special tax treatment for part-time work — the only practical effect of lower pay is that part-time and pro rata workers are statistically less likely to reach the higher-rate tax threshold purely because their total income is lower.
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Open Take-Home Pay calculatorLegal protection for part-time workers
The Part-Time Workers (Prevention of Less Favourable Treatment) Regulations 2000 require that part-time workers are not treated less favourably than a comparable full-time worker purely because of their part-time status, unless the employer can objectively justify the difference. This covers hourly/pro rata pay rates, access to pension schemes, sick pay, training opportunities and most contractual benefits on a pro rata basis.
Use the pro rata salary calculator to work out your exact pay for any combination of days, hours or term-time pattern, and the take-home pay calculator to see what that pro rata salary means after 2026/27 tax and National Insurance.
Frequently asked questions
How do you work out a pro rata salary?
Divide the full-time-equivalent (FTE) annual salary by the standard full-time hours or days (usually 5 days or 37.5-40 hours a week), then multiply by the actual hours or days you work. For a £30,000 FTE salary and a 3-day week (against a 5-day full-time week), the pro rata salary is £30,000 ÷ 5 × 3 = £18,000.
Is pro rata pay based on days or hours?
It can be either, and the method should be stated in your contract. Day-based pro rata is simpler and common for roles with fixed days (e.g. 3 fixed days a week). Hour-based pro rata is more precise for roles with variable daily hours, dividing the FTE salary by full-time weekly hours and multiplying by your contracted weekly hours.
How is term-time-only pay calculated?
Term-time-only pro rata pay is usually calculated by pro-rating the FTE salary for both reduced hours (if part-time) and reduced weeks worked per year (typically 38-39 weeks of term time plus a small number of INSET/training days, against 52.14 weeks for a full-time, all-year employee), then the total is usually spread evenly across 12 monthly payments rather than paid only during term time.
Does pro rata pay affect holiday entitlement?
Yes. Statutory minimum holiday entitlement is 5.6 weeks a year for a full-time worker, and it is pro-rated for part-time workers based on the proportion of full-time hours or days worked. A 3-day-a-week worker gets 5.6 × 3 = 16.8 days of holiday a year (often rounded to 17 days), not the full 28 days a 5-day full-time worker receives.
Is a pro rata salary taxed differently from a full-time salary?
No. Income tax and National Insurance are calculated on your actual annual pay, whatever your working pattern. A £18,000 pro rata salary is taxed exactly the same way as an £18,000 full-time salary — there is no special part-time tax treatment. The only practical difference is that part-time earners are less likely to cross into higher tax bands purely because of lower absolute pay.
How does a pay rise apply to a pro rata salary?
A percentage pay rise is normally applied to the full-time-equivalent salary first, then the pro rata calculation is redone. A 4% rise on a £30,000 FTE salary makes it £31,200 FTE, and a 3-day-a-week worker's actual pay rises from £18,000 to £18,720 — the same 4% increase, applied proportionately.
What happens if my days change during the year?
Your salary should be recalculated pro rata from the date the change takes effect, usually with a formal contract variation. If you move from 3 days to 4 days partway through the year, your pay for the remaining months increases to 4/5 of the FTE salary, and your accrued holiday entitlement for the year is also recalculated on a pro rata basis for the split period.
Do pro rata workers get the same benefits as full-time employees?
Under the Part-Time Workers (Prevention of Less Favourable Treatment) Regulations 2000, part-time workers must not be treated less favourably than comparable full-time workers purely because of their part-time status, on a pro rata basis where appropriate. This covers pay rates, sick pay, pension contributions and most contractual benefits, though some genuinely full-time-only benefits (like a company car needed for daily commuting) may not always apply.
How do you calculate pro rata pay for a part-year contract, like a 9-month fixed term?
For a fixed-term contract covering only part of the year, pro rata pay is usually calculated by dividing the annual FTE salary by 12 months and multiplying by the number of months actually worked (9 months = 9/12 of the FTE salary), assuming full-time hours within those 9 months. If the role is also part-time within that 9-month period, both the hours/days factor and the months factor are applied together.
Try the calculators
Pro-Rata Salary Calculator
Calculate your pro-rata salary for part-time hours or a partial year of employment.
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Holiday Entitlement Calculator
Calculate your statutory holiday entitlement in days and hours for full-time and part-time workers in the UK.
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