Pro rata salary calculator worked example
A pro rata calculator for 2026/27 turns £35,000 full-time at 37.5 hours into £21,000 at 22.5 hours. Take-home pay is £18,639.60 a year (£1,553.30 a month). Statutory holiday is 16.8 days.
Pro rata pay is the full-time salary multiplied by actual hours divided by full-time hours, or actual days divided by full-time days. For part of a year, multiply again by weeks worked divided by 52. Enter a start and end date if you would rather not count the weeks. Tax and National Insurance then use that pro rata gross in the same 2026/27 engine as the take-home pay calculator.
2026/27 rates used
| Item | 2026/27 |
|---|---|
| Personal Allowance | £12,570 |
| Basic rate income tax | 20% to £50,270 |
| Employee National Insurance | 8% then 2% |
| Statutory holiday | 5.6 weeks, max 28 days |
Holiday for a full year is 5.6 times the days worked each week, and it cannot go above 28 days. Three days a week is 16.8 days. Six days a week is still 28 days. Part of a year takes that full-year figure times weeks divided by 52. Bank holidays can sit inside the 5.6 weeks. A contract can give more than the statutory minimum. See GOV.UK holiday entitlement.
Frequently asked questions
How does a pro rata salary calculator work in 2026/27?
Divide the actual hours or days by the full-time hours or days, then multiply by the full-time salary. A £35,000 salary at 22.5 hours instead of 37.5 is 60%, so the pro rata salary is £21,000. Take-home pay on that £21,000 in 2026/27 is £18,639.60 in England, Wales and Northern Ireland.
What is pro rata holiday entitlement?
Statutory holiday is 5.6 weeks, capped at 28 days. Someone working 3 days a week gets 16.8 days. Part of a year is that full-year entitlement multiplied by the share of the year worked.
Is pro rata pay taxed differently?
No. Income tax and National Insurance use the pro rata gross as the year’s pay, on the same 2026/27 bands as a normal salary. Monthly PAYE can differ if you only work part of the year or have another job.