UK Pro-Rata / Furlough Calculator 2026/27
Pro-Rata / Furlough Calculator
£
Calculate salary for part-time or furlough scenarios
The Pro-Rata Calculator determines the adjusted salary and take-home pay when working fewer than full-time hours, or when calculating pay for a partial period such as returning from leave mid-year. A pro-rata salary is calculated as: (full-time annual salary ÷ full-time weekly hours) × contracted weekly hours.
Example: a full-time salary of £36,000 at 37.5 hours per week, reduced to 25 contracted hours, gives a pro-rata salary of £24,000. Income tax and National Insurance apply to that £24,000 in exactly the same way as any other annual salary — the personal allowance of £12,570 applies in full regardless of whether you work part time.
Part-time workers at lower salary levels often pay a lower effective tax rate than full-time equivalents on the same hourly rate, because a greater proportion of their income falls below the personal allowance. The calculator also supports furlough scenarios where pay is reduced to a percentage of normal earnings.
Pro-rata salary = (full-time annual salary ÷ full-time hours per week) × your contracted hours per week. For example, a £30,000 full-time role at 37.5 hours/week on 25 hours/week = £30,000 ÷ 37.5 × 25 = £20,000 pro-rata salary.
Yes. The personal allowance of £12,570 applies in full regardless of whether you work full-time or part-time. If your pro-rata salary is below £12,570, you pay no income tax at all.
Your pro-rata salary is treated as any other annual salary for tax purposes. Income tax and National Insurance are applied to the reduced annual amount, so your effective tax rate is typically lower than when working full time.
If you return part-way through the tax year, you will have only earned a fraction of your annual salary. Your personal allowance still covers the full £12,570 for the year, so you may have overpaid tax during the period you were on leave and can reclaim it.