What is the Pro Rata Salary
Understanding what is the pro rata salary in the UK workplace
What Is the Pro Rata Salary?
The pro rata salary is the adjusted annual pay a part-time worker receives, calculated proportionally from the full-time equivalent (FTE) salary. If the FTE salary for a role is £32,000 and you work 3 days out of 5, your pro rata salary is £32,000 × 0.6 = £19,200 per year.
It is important to distinguish between the FTE salary (the amount the role would pay at full-time hours) and the pro rata salary (your actual pay). Job adverts often show the FTE figure followed by "pro rata" to indicate that your pay will be proportional.
How Pro Rata Salary Is Determined
Your employer determines your pro rata salary using three factors: the FTE salary for your grade or role, the standard full-time hours (varies by employer: 35, 37.5, or 40 hours), and your contracted weekly hours. The calculation is always the same proportion regardless of the employer.
Most payroll systems calculate this automatically when your contract is set up. Your monthly pay is simply the annual pro rata figure divided by 12, providing consistent payments throughout the year.
Pro Rata Salary and Your Employment Rights
Your pro rata salary directly affects several employment rights: statutory sick pay eligibility (must earn at least £123/week), auto-enrolment pension threshold (£10,000/year), student loan repayment trigger (£27,295/year for Plan 2), and tax-free personal allowance utilisation. Understanding your exact pro rata salary helps you plan financially and claim any entitled benefits.
Calculate yours using our pro rata calculator, or see the full definition for more context. For step-by-step instructions, read how to work out pro rata salary.
Quick Summary: What is the Pro Rata Salary
If you're short on time, here's what you need to know about what is the pro rata salary:
- What it means: What is the Pro Rata Salary refers to proportional calculation 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: What is the Pro Rata Salary
Let's work through a practical example of what is the pro rata salary. A marketing coordinator role advertises a full-time salary of £28,000 for 37.5 hours per week. You're offered the position at 25 hours per week.
Step 1 — Find your FTE ratio: 25 ÷ 37.5 = 0.667 (66.7%)
Step 2 — Calculate pro rata salary: £28,000 × 0.667 = £18,667 per year
Step 3 — Monthly breakdown: £18,667 ÷ 12 = £1,556 gross per month
Step 4 — Holiday entitlement: 28 days × 0.667 = 18.7 days pro rata
After income tax and NI (2025/26 rates), your monthly take-home would be approximately £1,377. Use our pro rata calculator above to check your own figures.
Tips for What is the Pro Rata 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 what is the pro rata salary, explore our free UK tools. You may also find these useful: term-time salary calculator, overtime calculator, holiday pay guide.
Last updated: February 2026. Verified against HMRC 2025/26 tax rates and April 2025 National Living Wage (£12.21/hour).
Frequently Asked Questions
Pro rata means "in proportion." In employment, it refers to adjusting a full-time salary proportionally based on the number of hours, days, or weeks actually worked compared to a full-time equivalent role.
Divide the full-time salary by full-time hours, then multiply by your actual hours. For example: £30,000 ÷ 37.5 hours × 25 hours = £20,000 pro rata.
Pro rata salary is usually calculated before holiday pay. Your holiday entitlement is also pro-rated — part-time workers get 5.6 weeks holiday pro rata, calculated proportionally to hours worked.
Not exactly. Pro rata is the method used to calculate part-time salary. It ensures part-time workers receive the proportional equivalent of the full-time rate, maintaining fairness under UK employment law.