Pro-Rata Salary Calculator Mom

Pro Rata Formula:

\[ \text{Net Pay} = \left(\text{Gross Pay} \times \frac{\text{Part-Time Hours}}{\text{Full-Time Hours}}\right) - \text{Income Tax} - \text{CPF} \]

Gross Pay (SGD/year):

SGD

Part-Time Hours (hours/week):

hours

Full-Time Hours (hours/week):

hours

Income Tax (SGD):

SGD

Pro Rata Gross Pay:

CPF Contribution (20%):

Net Pay:

Unit Converter ▲

Unit Converter ▼

From:	To:

1. What is Pro Rata Salary?

Pro rata salary refers to the proportional payment calculated based on the hours worked compared to a full-time schedule. In Singapore, this calculation is important for part-time employees under the Ministry of Manpower (MOM) guidelines.

2. How Does the Calculator Work?

The calculator uses the pro rata formula:

\[ \text{Net Pay} = \left(\text{Gross Pay} \times \frac{\text{Part-Time Hours}}{\text{Full-Time Hours}}\right) - \text{Income Tax} - \text{CPF} \]

Where:

Gross Pay — Annual full-time salary in SGD
Part-Time Hours — Weekly hours worked by part-time employee
Full-Time Hours — Standard weekly hours for full-time position (default 44 hours)
Income Tax — Estimated annual tax amount (optional)
CPF — Central Provident Fund contribution (20% of pro rata gross)

3. Importance of Pro Rata Calculation

Details: Accurate pro rata calculation ensures fair compensation for part-time workers and compliance with Singapore's employment laws. It helps both employers and employees understand the equivalent part-time salary based on full-time rates.

4. Using the Calculator

Tips: Enter the full-time gross annual salary, your part-time weekly hours, and the standard full-time weekly hours (default is 44). You may optionally include income tax for a more accurate net pay calculation.

5. Frequently Asked Questions (FAQ)

Q1: What is the standard full-time work week in Singapore?
A: The standard is 44 hours per week under the Employment Act, though some companies may have different full-time schedules.

Q2: Is CPF contribution mandatory for part-time employees?
A: Yes, part-time employees who work at least 35 hours per month are entitled to CPF contributions.

Q3: How is income tax calculated for part-time work?
A: Income tax is based on your total annual income from all employment. This calculator allows you to input estimated tax for more accurate results.

Q4: Are benefits pro-rated as well?
A: Benefits may be pro-rated depending on company policy, but this calculator focuses on base salary calculation.

Q5: Does this calculation apply to contract workers?
A: This calculation is designed for regular part-time employment. Contract workers may have different compensation structures.