Pro rata salary calculator for the UK
Below about 2.09 days a week on a £30,000 full-time salary, you pay no income tax and no National Insurance at all. Enter your own full-time salary and days below and the tool gives you that threshold, the pro rata gross and the pro rata take-home together, for 2026/27.
This answers what a part-time worker actually takes home when a full-time salary is pro rated. Holiday entitlement, pension accrual and redundancy pay are separate calculations and are not modelled here.
The days a week below which you pay no tax at all
For 2026/27 the standard Personal Allowance and the Class 1 National Insurance primary threshold are the same figure, £12,570 a year, so one point on the ladder switches off income tax and employee National Insurance together. Where that point falls depends entirely on the full-time salary being pro rated. The days column assumes a five-day full-time week.
| Full-time salary | Full-time take-home | Kept full time | No-tax point, share of full time | No-tax point, days a week |
|---|---|---|---|---|
| £21,000 | £18,640 | 88.8% | 59.9% | 2.99 |
| £25,000 | £21,520 | 86.1% | 50.3% | 2.51 |
| £30,000 | £25,120 | 83.7% | 41.9% | 2.09 |
| £35,000 | £28,720 | 82.1% | 35.9% | 1.80 |
| £40,000 | £32,320 | 80.8% | 31.4% | 1.57 |
| £50,000 | £39,520 | 79.0% | 25.1% | 1.26 |
| £60,000 | £45,357 | 75.6% | 20.9% | 1.05 |
Every take-home figure is gross minus income tax minus Class 1 employee National Insurance, so each row rests on both primaries at once: bands and the Personal Allowance from gov.uk income tax rates, and the primary threshold, upper earnings limit and employee rates from HMRC rates and thresholds for employers 2026 to 2027.
Why part-time take-home does not fall in a straight line
Two figures stay exactly where they are when your days drop. The standard Personal Allowance is £12,570 of income on which no income tax is paid (gov.uk), and the Class 1 primary threshold at which employee National Insurance starts is £12,570 a year for 2026 to 2027 (HMRC). Neither is pro rated. So a half-time salary shelters the same untaxed slab as a full-time one, and a bigger share of the smaller gross survives to your bank account.
On a £50,000 full-time salary, halving your days halves the gross but leaves take-home at 54.5% of the full-time figure rather than half of it, a gap of 4.5 percentage points. Rates themselves do not change with your hours. A part-timer simply uses less of each band.
That gap does not widen forever. It is widest exactly at the no-tax point in the table above, and it closes below it, because once the pro rata gross drops under the £12,570 allowance there is no tax left to save and every further cut takes take-home down in a straight line again. The widest point and the no-tax point are the same point, not two separate findings.
The ladder on a £30,000 full-time salary
A common part-time reference point, well inside the basic rate at every fraction. Full time it returns £25,120, keeping 83.7% of gross. The last column counts the percentage points by which your share of the full-time take-home beats your share of the days.
| Share of full time | Pro rata gross | Pro rata take-home | Kept of that gross | Share of full-time take-home | Advantage |
|---|---|---|---|---|---|
| 90% | £27,000 | £22,960 | 85.0% | 91.4% | 1.4 pp |
| 80% | £24,000 | £20,800 | 86.7% | 82.8% | 2.8 pp |
| 75% | £22,500 | £19,720 | 87.6% | 78.5% | 3.5 pp |
| 60% | £18,000 | £16,480 | 91.6% | 65.6% | 5.6 pp |
| 50% | £15,000 | £14,320 | 95.5% | 57.0% | 7.0 pp |
| 40% | £12,000 | £12,000 | 100.0% | 47.8% | 7.8 pp |
| 30% | £9,000 | £9,000 | 100.0% | 35.8% | 5.8 pp |
| 25% | £7,500 | £7,500 | 100.0% | 29.9% | 4.9 pp |
| 20% | £6,000 | £6,000 | 100.0% | 23.9% | 3.9 pp |
Bands and the Personal Allowance from gov.uk income tax rates, Class 1 employee National Insurance from HMRC 2026 to 2027. Every row uses both. The no-tax point on this salary is 2.09 days of a five-day week.
The ladder on a £50,000 full-time salary
A salary that stops just short of the higher rate, which for 2026/27 starts at £50,270 of gross, so every row here stays inside the basic rate. Full time it returns £39,520, keeping 79.0% of gross. The last column counts the percentage points by which your share of the full-time take-home beats your share of the days.
| Share of full time | Pro rata gross | Pro rata take-home | Kept of that gross | Share of full-time take-home | Advantage |
|---|---|---|---|---|---|
| 90% | £45,000 | £35,920 | 79.8% | 90.9% | 0.9 pp |
| 80% | £40,000 | £32,320 | 80.8% | 81.8% | 1.8 pp |
| 75% | £37,500 | £30,520 | 81.4% | 77.2% | 2.2 pp |
| 60% | £30,000 | £25,120 | 83.7% | 63.6% | 3.6 pp |
| 50% | £25,000 | £21,520 | 86.1% | 54.5% | 4.5 pp |
| 40% | £20,000 | £17,920 | 89.6% | 45.3% | 5.3 pp |
| 30% | £15,000 | £14,320 | 95.5% | 36.2% | 6.2 pp |
| 25% | £12,500 | £12,500 | 100.0% | 31.6% | 6.6 pp |
| 20% | £10,000 | £10,000 | 100.0% | 25.3% | 5.3 pp |
Bands and the Personal Allowance from gov.uk income tax rates, Class 1 employee National Insurance from HMRC 2026 to 2027. Every row uses both. The no-tax point on this salary is 1.26 days of a five-day week.
Two things that will change your answer
National Insurance is worked out per pay period, not per year. The tables above assume the pro rata salary is paid evenly across the year, which is how most part-time contracts run, and for that case the annual figure is right. If you are term-time only, on a part-year contract, or on variable hours, your National Insurance is assessed on what you earn in each week or month rather than on the annual total, so a few large pay packets can attract more National Insurance than the annual figure suggests (HMRC).
A second job gets its own threshold. National Insurance is not added up across unconnected employers. gov.uk states the test as an employee earning more than £242 per week from one job (gov.uk), so two part-time jobs each below the threshold can leave you paying no employee National Insurance at all, while income tax is still assessed on your combined income through your tax code.
Where you live
Live in Scotland and you pay Scottish Income Tax on your wages, which has its own bands (gov.uk). Switch the region control in the calculator above and every figure it returns uses the Scottish bands instead. The tables on this page are England, Wales and Northern Ireland.
Wales sets its own rates of income tax (gov.uk), and for 2026/27 the Welsh rates are the same as England and Northern Ireland, which is why one table covers all three. Northern Ireland does not set its own rates.
Your rights on the part-time side
Part-time workers are protected from being treated less favourably than equivalent full-time workers just because they are part time (gov.uk). Some benefits are applied pro rata, in proportion to hours worked, and gov.uk gives the example of a £1,000 Christmas bonus where a worker on half the hours receives £500. Pay works the same way, which is why the ladders above change the gross and leave the bands untouched.
How this page works out the tax
Nothing here is typed by hand. Every figure is computed in a pure TypeScript engine from a vetted set of 2026/27 constants, each carrying its own gov.uk or HMRC citation, and the same engine drives the calculator, the tables and the no-tax point. I built the take-home engine from the literal HMRC band table rather than from an average rate, which is why the ladder is computed row by row instead of scaled.
The no-tax point is derived, not scanned: it is the Personal Allowance divided by the full-time salary, which is the exact fraction at which the pro rata gross reaches £12,570. The tables assume no pension contribution and no student loan deduction, both of which the calculator above can add.