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2026/27 tax year

Part-Time Salary Calculator

Written and reviewed by Eman Munir, ACCA. Co-founder of MySums and a Chartered Certified Accountant. Last reviewed 27 August 2026. View her LinkedIn profile. Read how every calculator on this site is built and checked in our methodology.

This part-time salary calculator (UK, 2026/27) converts a full-time equivalent (FTE) salary into your actual pro-rata salary, based on your part-time hours, then shows your take-home pay after Income Tax and National Insurance.

Part-time salary calculator

Quick answer

How do you work out a part-time salary?

Divide your part-time hours by the hours that count as full-time for the role, then multiply the full-time equivalent (FTE) salary by that fraction. Job adverts often quote the FTE salary rather than what you will actually be paid.

For example, working 22.5 hours out of a 37.5-hour full-time week is 60% of full-time, so a £35,000 FTE salary works out at £21,000 pro rata. Enter the FTE salary and both sets of hours above to get the pro-rata figure and the take-home pay that follows from it.

How to work out a part-time salary

Divide your part-time hours by the number of hours that count as full-time for the role, then multiply the full-time equivalent (FTE) salary by that fraction. For example, working 22.5 hours out of a 37.5-hour full-time week is 60% of full-time, so a £35,000 FTE salary works out at £21,000 pro rata.

Job adverts and contracts for part-time roles often quote the full-time equivalent salary rather than what you'll actually be paid, because it makes pay easier to compare across roles with different hours. Enter the FTE salary and both sets of hours above, and the calculator does the pro-rata conversion and the take-home pay calculation for you.

Is part-time pay taxed differently?

No. A part-time salary is taxed exactly like any other salary of the same size, using the same Income Tax and National Insurance rates and thresholds. For 2026/27, the first £12,570 you earn is tax-free (your Personal Allowance), the next portion up to £50,270 is taxed at 20% in England, Wales and Northern Ireland, and anything above that at 40% (45% above £125,140). Because a part-time salary is usually lower, a larger share of it typically falls within the tax-free and basic-rate bands.

National Insurance on a part-time salary

Employee National Insurance is charged at 8% on annual earnings between £12,570 and £50,270, and 2% above that, on your actual pro-rata salary rather than the full-time equivalent figure. If your pro-rata salary falls below £12,570, you won't pay any employee National Insurance at all.

What counts as “full-time” hours?

There's no single legal definition of full-time hours in the UK. Most employers set somewhere between 35 and 40 hours a week, with 37.5 hours being especially common once an unpaid lunch break is factored in. Use whatever your specific employer or job advert defines as full-time for the role - that figure is what your pro-rata salary is calculated against, so getting it right matters more than the number itself.

Part-time work and your pension

Workplace pension contributions are usually calculated as a percentage of your actual (pro-rata) salary, so they scale down along with your pay. Automatic enrolment also depends on your earnings crossing certain thresholds, so a lower part-time salary can sometimes take you below the automatic trigger, though you're normally still entitled to opt in and receive employer contributions if you do.

Part-time salary calculator for Scotland

If you live in Scotland, your pro-rata salary is taxed under Scotland's own six-band Income Tax system rather than the England/Wales/Northern Ireland bands. Select “Scotland” as your tax region in the calculator above for an accurate result. National Insurance and pension auto-enrolment rules are the same across the whole UK.

Example part-time salary calculations

These examples compare full-time equivalent pay with pro-rata salaries for different weekly hours and working patterns.

3 days a week (22.5 hrs of 37.5)

£35,000 FTE · 22.5 of 37.5 hrs/wk · rUK

Pro-rata / year
£21,000
Take-home / year
£18,640

Half full-time hours, Plan 2 loan

£45,000 FTE · 18.75 of 37.5 hrs/wk · rUK

Pro-rata / year
£22,500
Take-home / year
£19,720

4 days a week (30 of 37.5)

£28,000 FTE · 30 of 37.5 hrs/wk · rUK

Pro-rata / year
£22,400
Take-home / year
£19,648

Scotland, 20 of 35 hours

£32,000 FTE · 20 of 35 hrs/wk · Scotland

Pro-rata / year
£18,286
Take-home / year
£16,725
Helpful answers

Frequently asked questions

01How do you calculate a part-time salary from a full-time salary?

Divide the part-time hours by the full-time hours to get a fraction, then multiply the full-time equivalent (FTE) salary by that fraction. For example, working 22.5 hours out of a 37.5-hour full-time week is 60% of full-time, so a £35,000 FTE salary becomes £21,000 pro rata. This calculator does that automatically and also works out the take-home pay on the pro-rata figure.

02What does 'full-time equivalent' (FTE) salary mean?

It's the salary the role would pay if it were worked full-time. Job adverts and contracts for part-time roles often quote this FTE figure rather than the actual part-time salary, because it makes it easier to compare pay across roles with different hours. This calculator converts that FTE figure into what you'd actually be paid for your part-time hours.

03Is part-time pay taxed differently from full-time pay?

No. Income Tax, National Insurance and student loan repayments are all calculated on your actual annual income, whatever your hours, using the same rates and thresholds as a full-time salary. There's no separate part-time tax rate; a part-time salary is simply taxed like any other salary of the same size.

04Does part-time work affect my Personal Allowance?

No, everyone gets the same Personal Allowance regardless of their hours, currently £12,570 (tapered away for income over £100,000). Because a part-time salary is usually lower, a larger share of it tends to fall within the Personal Allowance and basic-rate band, which is one reason part-time roles often have a lower effective tax rate than the full-time equivalent.

05Should holiday pay be included in the full-time salary I enter?

Yes. Use the same basis your employer uses to quote the full-time salary, which is normally an annual figure that already includes statutory holiday entitlement, rather than a rate for hours physically worked. If you're unsure, check your contract or ask HR whether the FTE figure already accounts for holiday pay.

06How many hours count as full-time?

There's no single legal definition, but most UK employers treat somewhere between 35 and 40 hours a week as full-time, with 37.5 hours being especially common. Use whatever your specific employer defines as full-time for the role, since that's the figure your pro-rata salary will actually be calculated against.

07Does part-time work affect my pension contributions?

Workplace pension contributions are usually calculated as a percentage of your actual (pro-rata) salary, so they fall in proportion to your reduced pay. Auto-enrolment eligibility also depends on your actual earnings meeting certain thresholds, so a lower part-time salary can sometimes take you below the automatic enrolment earnings trigger, even though you can normally still opt in.

08Can I use this calculator if I job share?

Yes. Enter the full-time equivalent salary for the role and your own share of the full-time hours, and the calculator works out your individual pro-rata salary and take-home pay, the same way it would for any other part-time arrangement.

Pro-rata pay assumptions

This part-time salary calculator assumes:

  • Your pro-rata salary is the full-time equivalent salary multiplied by (part-time hours ÷ full-time hours), with no other income, bonuses, or benefits in kind.
  • Income Tax, National Insurance and student loan repayments are calculated on your pro-rata annual salary, using the same rules as a full-time salary of the same size.
  • The full-time equivalent salary you enter is assumed to already reflect your employer's normal basis for quoting pay, including statutory holiday entitlement.
  • All figures are rounded to the nearest penny.

For a full salary-based calculator, see the UK Take-Home Pay Calculator. Full source citations for every rate and threshold used are also listed on the About & methodology page.

Sources

Tax figures for 2026/27 are taken directly from:

Further guidance referenced on this page: