Pro Rata Annual Salary Calculator Philippines

Pro Rata Net Pay Formula:

\[ \text{Pro Rata Net Pay} = \left(\text{Gross Pay} \times \frac{\text{Part-Time Hours}}{\text{Full-Time Hours}}\right) - \text{Income Tax} - \text{SSS} - \text{PhilHealth} - \text{Pag-IBIG} \]

Gross Pay (PHP/year):

PHP

Part-Time Hours (hours/week):

hours

Full-Time Hours (hours/week):

hours

Income Tax (PHP):

PHP

SSS (PHP):

PHP

PhilHealth (PHP):

PHP

Pag-IBIG (PHP):

PHP

Pro Rata Net Pay:

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1. What is Pro Rata Salary?

Pro rata salary is a calculation that determines the fair distribution of a full-time salary for part-time work in proportion to the hours worked. It's commonly used for part-time employees in the Philippines.

2. How Does the Calculator Work?

The calculator uses the pro rata formula:

\[ \text{Pro Rata Net Pay} = \left(\text{Gross Pay} \times \frac{\text{Part-Time Hours}}{\text{Full-Time Hours}}\right) - \text{Income Tax} - \text{SSS} - \text{PhilHealth} - \text{Pag-IBIG} \]

Where:

Gross Pay — Annual full-time salary in PHP
Part-Time Hours — Hours worked per week
Full-Time Hours — Standard full-time hours per week (typically 40)
Income Tax — Tax deductions
SSS — Social Security System contributions
PhilHealth — Philippine Health Insurance contributions
Pag-IBIG — Home Development Mutual Fund contributions

Explanation: The calculation proportionally reduces the full-time salary based on hours worked, then subtracts all mandatory deductions.

3. Importance of Pro Rata Calculation

Details: Accurate pro rata calculations ensure fair compensation for part-time workers and proper deduction of all mandatory Philippine contributions.

4. Using the Calculator

Tips: Enter full annual salary in PHP, actual hours worked, standard full-time hours (usually 40), and all mandatory deductions. All values must be positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: What is the standard full-time hours in Philippines?
A: Typically 40 hours per week, but some companies may use 48 hours (8 hours/day, 6 days/week).

Q2: Are all deductions mandatory for part-time workers?
A: Yes, SSS, PhilHealth, and Pag-IBIG contributions are mandatory for all employees in the Philippines, including part-time workers.

Q3: How is income tax calculated for part-time workers?
A: Income tax is calculated on the pro rata salary using the same graduated tax rates as full-time employees.

Q4: Can this calculator be used for monthly salaries?
A: Yes, but you need to multiply monthly salary by 12 to get annual gross pay for accurate calculation.

Q5: Are there minimum contribution amounts?
A: Yes, SSS, PhilHealth, and Pag-IBIG have minimum contribution amounts that may apply if your pro rata salary is very low.