1. What is Pro Rata Salary?

Pro rata salary refers to the proportional amount of full-time salary that a part-time employee earns. It's calculated based on the hours worked compared to full-time hours.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• Gross Pay — Annual full-time salary in GBP
• Part-Time Hours — Hours worked per week
• Full-Time Hours — Standard full-time hours (typically 40)
• Income Tax — Calculated based on UK tax bands
• National Insurance — Calculated based on UK NI rates

3. UK Tax and National Insurance

2025 Tax Rates:

• Personal Allowance: £12,570 (0% tax)
• Basic rate (20%): £12,571 to £50,270
• Higher rate (40%): Above £50,270

2025 NI Rates:

• 12% on earnings between £12,570 and £50,270
• 2% on earnings above £50,270

4. Using the Calculator

Tips: Enter your full-time gross salary, your actual working hours, and standard full-time hours (usually 40). The calculator will show your pro rata gross pay, tax, NI, and net pay.

5. Frequently Asked Questions (FAQ)

Q1: What's the difference between pro rata and full-time salary?
A: Pro rata is the proportional amount of full-time salary based on hours worked. A half-time worker would earn half the full-time salary.

Q2: Are benefits also pro rata?
A: Typically yes, but this depends on employer policies. Some benefits might be full regardless of hours.

Q3: How accurate is this calculator?
A: It provides estimates based on standard tax/NI rates. Actual deductions may vary based on pension contributions, student loans, etc.

Q4: What if I work different hours each week?
A: Use your average weekly hours. For variable hours, you might need to calculate each period separately.

Q5: Does this include student loan repayments?
A: No, this calculator doesn't account for student loan repayments which would further reduce net pay.