How to Calculate Fte Salary
Clear explanation with practical examples for UK workers
How to Calculate FTE Salary
FTE salary is the full-time equivalent annual pay for a role. If you know your part-time salary and FTE ratio, you can reverse-calculate the FTE salary to compare with other opportunities or verify your pro rata calculation. Conversely, if you know the FTE salary, you can calculate your part-time pay from it.
FTE Salary Calculation Examples
| Direction | Known Values | Calculation | Result |
|---|---|---|---|
| FTE → Part-time | FTE £30,000, FTE 0.6 | £30,000 × 0.6 | £18,000 |
| Part-time → FTE | Actual £20,000, FTE 0.8 | £20,000 ÷ 0.8 | £25,000 FTE |
| FTE → Part-time | FTE £45,000, FTE 0.4 | £45,000 × 0.4 | £18,000 |
| Part-time → FTE | Actual £15,000, FTE 0.5 | £15,000 ÷ 0.5 | £30,000 FTE |
Why FTE Salary Matters for Job Comparisons
When comparing job offers at different hours, always convert to FTE salary for a fair comparison. A role paying £18,000 for 22.5 hours (FTE £30,000) is better value than one paying £20,000 for 30 hours (FTE £25,000), despite the lower headline figure. The hourly rate tells the true story.
Use our FTE calculator for quick conversions, or the pro rata calculator for full salary breakdowns. For hourly rate analysis, see our hourly rate converter.
Quick Summary: How to Calculate Fte Salary
If you're short on time, here's what you need to know about how to calculate fte salary:
- What it means: How to Calculate Fte Salary involves calculating pay or entitlement proportionally based on the ratio of hours or time worked versus the full-time equivalent.
- The formula: Full-Time Amount × (Your Hours ÷ Full-Time Hours) = Your Pro Rata Amount
- Who needs it: Part-time workers, term-time staff, teachers, job-sharers, and anyone on reduced hours.
- UK law: Under the Part-time Workers Regulations 2000, part-time employees have the right to be treated no less favourably than comparable full-time workers.
Worked Example: How to Calculate Fte Salary
Here's a practical example. An NHS band 5 nurse works 30 hours per week where the full-time contract is 37.5 hours.
FTE calculation: 30 ÷ 37.5 = 0.8 FTE (or 80%)
If the full-time salary for band 5 is £29,970:
- Pro rata salary: £29,970 × 0.8 = £23,976
- Pro rata holiday: 28 days × 0.8 = 22.4 days
- Pro rata bank holidays: 8 days × 0.8 = 6.4 days
The FTE ratio affects everything proportionally — salary, holiday, pension contributions, and even London weighting if applicable. Use our how to calculate fte salary above to calculate your own FTE.
Tips for How to Calculate Fte Salary
- Always use gross salary: Enter the salary before tax and deductions — the calculator works with gross figures.
- Check your contract: Your employment contract should state your full-time equivalent hours. Common UK standards are 35, 37, 37.5, and 40 hours per week.
- Know your rights: Under the Part-time Workers Regulations 2000, part-time employees must receive the same hourly rate, holiday entitlement (pro rata), and benefits as full-time colleagues.
- Tax personal allowance: For 2025/26, the first £12,570 of earnings is tax-free. If your pro rata salary falls below this, you pay no income tax at all.
- National Insurance: Employee NI is 8% on earnings between £12,570 and £50,270 (2025/26 rates). Check HMRC NI rates for the latest figures.
Pro Rata Holiday Entitlement
Under the Working Time Regulations 1998, all UK workers are entitled to a minimum of 5.6 weeks' paid holiday per year (28 days for full-time). If you work part-time, your entitlement is calculated pro rata based on your actual hours or days worked.
| Days Worked/Week | FTE Ratio | Statutory Days/Year | Bank Holidays (pro rata) |
|---|---|---|---|
| 5 days (full-time) | 1.0 | 28 days | 8 days |
| 4 days/week | 0.8 | 22.4 days | 6.4 days |
| 3 days/week | 0.6 | 16.8 days | 4.8 days |
| 2.5 days/week | 0.5 | 14 days | 4 days |
| 2 days/week | 0.4 | 11.2 days | 3.2 days |
Holiday entitlement is always rounded up — never down — when the result is not a whole number, per ACAS guidance on holiday entitlement. Bank holidays may be included in or added on top of your statutory 28 days, depending on your contract.
All calculations on this page follow ACAS pro rata pay guidelines and are consistent with the UK Employment Rights Act 1996. Tax figures use HMRC 2025/26 rates. The April 2025 National Living Wage of £12.21/hour is applied where relevant.
Further Reading
For more help with how to calculate fte salary, explore our free UK tools. You may also find these useful: pro rata calculator, term-time salary calculator, overtime calculator.
Last updated: February 2026. Verified against HMRC 2025/26 tax rates and April 2025 National Living Wage (£12.21/hour).
Frequently Asked Questions
FTE stands for Full-Time Equivalent. It is a unit that measures the workload of an employee compared to a full-time role. An FTE of 1.0 = full-time, 0.5 = half-time, etc.
Divide your actual weekly hours by the full-time hours. For example: if you work 22.5 hours and full-time is 37.5, your FTE = 22.5 ÷ 37.5 = 0.6 FTE.
FTE is used to calculate pro rata salary, holiday entitlement, pension contributions, and for workforce planning. It ensures fair and proportional treatment of part-time workers.
Typically yes. If full-time is 5 days, then 0.8 FTE represents 4 days per week. However, it could also mean 5 shorter days — FTE is based on hours, not days.