Work out a part-time salary from a full-time equivalent (FTE). Enter the full-time
figure plus your hours, days, or FTE % — we'll show pro-rated income tax, NI,
student loan, and pension so you see take-home side-by-side against full-time.
Pro-Rata Inputs
Pro-rated annual salary
£36,000
30 / 37.5 hours per week (80% FTE)
Pro-rated take-home (annual)
£29,440
£2,453 / month
Net vs FT net
81.96%
Gross ratio: 80.00%
Full-Time vs Pro-Rated Breakdown
Item
Full-Time
Pro-Rated
Difference
Gross salary
£45,000
£36,000
-£9,000
Income Tax
£6,486
£4,686
-£1,800
National Insurance
£2,594
£1,874
-£720
Student loan
£0
£0
£0
Pension
£0
£0
£0
Take-Home Pay (annual)
£35,920
£29,440
-£6,480
Monthly Take-Home
£2,993
£2,453
-£540
Weekly Take-Home
£691
£566
-£125
Share
Why pro-rata net ≠ pro-rata gross
Personal Allowance is flat
Most people get the first £12,570 tax-free (the allowance tapers away on high incomes). A part-time salary uses a bigger proportion of this allowance, pulling your effective tax rate down.
Progressive bands
Going part-time can drop you out of the 40% higher-rate or 60% effective band (where PA tapers). Net can fall by much less than 20–30%.
NI primary threshold
NI isn't charged until £12,570. A low-FTE part-time role can be under the threshold entirely — zero employee NI.
Student loan thresholds
Plan 1/2/4/5 all have their own thresholds. Pro-rated income may fall under the threshold for plans with high cut-offs (Plan 4 at £33,795), saving 9% of the excess.
Part-time take-home on a £45,000 full-time salary (2026/27)
England/Wales/NI, no student loan or pension. Notice the right-hand column: at 50% FTE your gross halves, but your
take-home is well above half the full-time net — the flat £12,570 Personal Allowance and the NI threshold do more of
the work as your salary falls.
FTE
Pro-rated gross
Take-home (annual)
% of full-time net
100% (full-time)
£45,000
£35,920
100.0%
80%
£36,000
£29,440
82.0%
60%
£27,000
£22,960
63.9%
50%
£22,500
£19,720
54.9%
40%
£18,000
£16,480
45.9%
Figures are engine-computed for 2026/27; income tax and NI thresholds are unchanged from 2025/26.
Worked example
£40,000 full-time job, working 30 of 37.5 hours
FTE = 30 ÷ 37.5 = 80%, so the pro-rated salary is £40,000 × 0.8 = £32,000.
Full-time take-home would be £32,320; the part-time take-home is
£26,560 — that's
82.2% of the
full-time net for 80% of the hours, because the £12,570 allowance is unchanged.
Quoted an hourly rate rather than an FTE salary? Start from the Hourly Rate Calculator
instead — it annualises your rate for any hours-per-week pattern and shows the after-tax value of each hour.
Working part-time on the NHS Agenda for Change scales specifically? The NHS Pay Calculator
pro-rates your exact band and pay point against the 37.5-hour AfC full-time week,
including HCAS and NHS Pension Scheme tiered contributions.
Student loan repayment thresholds (2026/27)
You repay a fixed percentage of everything you earn above your plan's annual threshold. Dropping below the threshold
when you go part-time stops the deduction entirely.
Plan
Annual threshold
Rate
Plan 1
£26,900
9%
Plan 2
£29,385
9%
Plan 4 (Scotland)
£33,795
9%
Plan 5
£25,000
9%
Postgraduate Loan
£21,000
6%
Frequently asked questions
How do I calculate a pro-rata salary?
Pro-rata salary = full-time equivalent (FTE) salary × your FTE ratio. If a job advertises £40,000 FTE and you'll work 30 hours against a 37.5-hour full-time week, your FTE is 30/37.5 = 0.8 (80%), so your pro-rata salary is £40,000 × 0.8 = £32,000.
Does pro-rata affect my tax and take-home pay?
Yes, but not proportionally. Because UK income tax is progressive and most people get the same £12,570 Personal Allowance, a part-time salary is taxed at lower average rates than the full-time equivalent. Your net pay usually falls by less than your gross salary in percentage terms.
What counts as full-time hours in the UK?
GOV.UK says there is no specific number of hours that makes someone full or part-time, but a full-time worker will usually work 35 hours or more a week. Check your employer's standard full-time hours when calculating your FTE ratio — NHS Agenda for Change, for example, uses a 37.5-hour week.
Should pension contribution percentage stay the same when going part-time?
Usually yes — most workplace pensions apply the contribution as a percentage of your actual (pro-rated) salary. So a 5% contribution still means 5%, but the cash amount scales down with your salary. This calculator applies your pension % to the pro-rated salary so the deduction and take-home figures reflect that.
Does going part-time change my National Insurance?
Employee NI has a £12,570/year primary threshold — you only pay NI on earnings above that. If your pro-rated salary falls below the threshold (or close to it), you may pay little or no NI despite earning a meaningful salary.
How do I convert days per week to an FTE ratio?
Divide your working days by the full-time days. A 4-day week against a 5-day full-time week is 4/5 = 0.8 (80% FTE); a 3-day week is 3/5 = 0.6 (60%). Switch the calculator's 'Ratio Basis' to 'Days per week' to work it out automatically, including non-standard full-time patterns.
Is my holiday entitlement also pro-rated?
Yes. Statutory holiday is 5.6 weeks of your normal working week, so a part-timer accrues the same 5.6 weeks but in fewer days. A full-timer on a 5-day week gets 28 days; a 3-day-week part-timer gets 5.6 × 3 = 16.8 days. Pay during holiday is at your pro-rated rate.
Does a student loan still get deducted on a part-time salary?
Only if your pro-rated salary is above your plan's annual threshold. For 2026/27 the thresholds are Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000 and Postgraduate £21,000. Going part-time can drop you under a threshold and stop the 9% (or 6% postgraduate) deduction entirely.
