PRO RATA SALARY CALCULATOR · 2026–27
Pro Rata Salary Calculator UK 2026–27
Work out your take-home pay for any working pattern. Full-time, 4-day week, part-time, term-time, job share, Scotland — all in one place. 2026–27 tax year, no sign-up, no email harvest, no ads.
How pro rata salary actually works
"Pro rata" is Latin for "in proportion." If you work fewer hours than a full-time colleague, your salary is calculated as (your hours ÷ full-time hours) × full-time salary.
We then apply Income Tax and National Insurance to your *actual* earnings — not the full-time equivalent — so your take-home reflects what you really receive, not an estimated percentage off a table.
The formula
Pro rata salary = (your hours ÷ full-time hours) × full-time salary
For days-based contracts: pro rata salary = (your days ÷ 5) × full-time salary
Example: a £40,000 full-time role at 4 days a week = (4 ÷ 5) × £40,000 = £32,000 pro rata.
Why your part-time take-home is often more than the percentage suggests
Here's something most calculators don't tell you: a 4-day-week salary often takes home more than 80% of the full-time take-home, not exactly 80%.
Reason: Your Personal Allowance (£12,570) is the same as a full-time worker's — it doesn't get pro-rated. So more of your gross sits inside the tax-free zone, proportionally.
A £40,000 full-time worker takes home £32,320; a 4-day-week worker on £32,000 (80% of £40,000) takes home £25,920 — which is 80.2% of the full-time take-home, not 80%. The effect is bigger at lower salaries.
Term-time only
Term-time staff (teaching assistants, school admin, lunchtime supervisors) typically work the 39 school weeks but are paid across all 12 months. Two methods exist:
Simple method: (weeks worked ÷ 52) × FTE salary. For a £28,000 FTE on 39 weeks: (39 ÷ 52) × £28,000 = £21,000.
Holiday-adjusted method (recommended by DfE): accounts for statutory holiday entitlement earned during term time but taken in non-term weeks. Typically yields £500–£1,500 more than the simple method on the same FTE.
Our calculator uses the holiday-adjusted method by default — toggle to simple method if your contract specifies it.
Common pro rata salaries 2026–27
| Full-time | 4-day (80%) | 3-day (60%) | Half-time (50%) | Term-time (39 wks) |
|---|---|---|---|---|
| £25,000 | £20,000 | £15,000 | £12,500 | £18,750 |
| £30,000 | £24,000 | £18,000 | £15,000 | £22,500 |
| £35,000 | £28,000 | £21,000 | £17,500 | £26,250 |
| £40,000 | £32,000 | £24,000 | £20,000 | £30,000 |
| £45,000 | £36,000 | £27,000 | £22,500 | £33,750 |
| £50,000 | £40,000 | £30,000 | £25,000 | £37,500 |
| £60,000 | £48,000 | £36,000 | £30,000 | £45,000 |
| £75,000 | £60,000 | £45,000 | £37,500 | £56,250 |
Typical UK take-home pay 2026–27
| Gross | Income tax | NI | Take-home (annual) | Take-home (monthly) | Effective rate |
|---|---|---|---|---|---|
| £20,000 | £1,486 | £594 | £17,920 | £1,493 | 10.4% |
| £25,000 | £2,486 | £994 | £21,520 | £1,793 | 13.9% |
| £30,000 | £3,486 | £1,394 | £25,120 | £2,093 | 16.3% |
| £35,000 | £4,486 | £1,794 | £28,720 | £2,393 | 17.9% |
| £40,000 | £5,486 | £2,194 | £32,320 | £2,693 | 19.2% |
| £45,000 | £6,486 | £2,594 | £35,920 | £2,993 | 20.2% |
| £50,000 | £7,486 | £2,994 | £39,520 | £3,293 | 21% |
| £60,000 | £11,432 | £3,211 | £45,357 | £3,780 | 24.4% |
| £75,000 | £17,432 | £3,511 | £54,057 | £4,505 | 27.9% |
| £100,000 | £27,432 | £4,011 | £68,557 | £5,713 | 31.4% |
| £125,000 | £39,932 | £4,511 | £80,557 | £6,713 | 35.6% |
| £150,000 | £51,189 | £5,011 | £93,800 | £7,817 | 37.5% |
How your take-home is calculated
Income Tax 2026–27 (England/Wales/NI)
The UK Personal Allowance is £12,570 — the amount of income you earn before paying any Income Tax.
Above that: basic rate 20% up to £50,270, higher rate 40% up to £125,140, additional rate 45% above.
The Personal Allowance is reduced by £1 for every £2 you earn over £100,000, creating an effective 60% marginal rate between £100,000 and £125,140.
National Insurance 2026–27 (Class 1 employee, UK-wide)
Employee NI starts at £12,570 (Primary Threshold), runs at 8% up to £50,270 (Upper Earnings Limit), and drops to 2% above.
Rates and thresholds unchanged from 2025–26. NI applies UK-wide — Scotland has devolved income tax but not NI.
Fiscal Drag Impact
The Personal Allowance and Income Tax bands have been frozen since 2021 and remain frozen through 2030–31. NI thresholds are similarly frozen.
As wages grow but thresholds don't, more workers are pulled into higher bands — known as fiscal drag.
A full-time National Living Wage worker (£12.71/hour from 1 April 2026, 37.5 hours/week) now earns approximately £24,785 — well into the basic-rate band.
Average salaries across UK sectors (2026)
From ONS ASHE 2025, NHS Employers 2026–27 pay scales, and the STRB September 2025 award.
| Role | Full-time | 4-day (80%) | 3-day (60%) | Term-time (39 wks) |
|---|---|---|---|---|
| UK median full-time worker | £39,039 | £31,231 | £23,423 | £29,279 |
| NHS Band 5 nurse (mid-point) | £34,592 | £27,674 | £20,755 | £NaN |
| Teacher M6 (rest of England) | £43,815 | £35,052 | £26,289 | £NaN |
| Teaching assistant (Band 3) | £24,500 | £19,600 | £14,700 | £18,375 |
| Software developer (UK median) | £55,000 | £44,000 | £33,000 | £NaN |
| Retail manager | £28,000 | £22,400 | £16,800 | £NaN |
| Admin assistant | £23,500 | £18,800 | £14,100 | £17,625 |
| Fractional CFO (£1,050/day) | £252,000 | £201,600 | £151,200 | £NaN |
| Fractional CTO (£1,200/day) | £288,000 | £230,400 | £172,800 | £NaN |
Frequently Asked Questions
How we calculate this
Sources
- GOV.UK Income Tax rates and Personal Allowances
- GOV.UK National Insurance rates and categories
- Scottish Government Scottish Income Tax 2026–27 technical factsheet (13 January 2026)
- HMRC student loan thresholds
- Low Pay Commission 2026 Uprating Report
- ONS Annual Survey of Hours and Earnings April 2025
- NHS Employers 2026/27 pay scales
- STRB September 2025 award (4% teacher pay)
Standard Assumptions
- Tax code 1257L
- Full Personal Allowance
- No taxable benefits
- England/Wales/NI rates unless Scotland is selected
- Pension treated as relief-at-source unless salary sacrifice is selected
- Statutory holiday 5.6 weeks (28 days) for 5-day workers, pro-rated otherwise