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.

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