How to Calculate Part Time Salary in the UK 2026

Quick fact: Over 8 million people work part-time in the UK, yet many don’t fully understand how their salary is calculated. Whether you’re considering a part-time role, negotiating your pay, or checking if your current salary is correct, knowing how to calculate part-time earnings is essential. This guide walks you through every step of calculating part-time salary in 2026, from basic hourly rates to pro rata adjustments and tax implications.
What Counts as Part-Time Work in the UK?
Let’s start with the basics. In the UK, there’s no legal definition specifying exactly what makes someone a part-time worker. The distinction is surprisingly simple: if you work fewer hours than someone in a comparable full-time position, you’re part-time.
Typically, full-time workers in the UK work between 35-40 hours per week. Anything below this range usually qualifies as part-time work, but the exact threshold can vary by employer and industry.
Common Part-Time Working Patterns
Part-time work comes in many forms, and understanding your specific pattern is crucial for calculating your salary accurately:
- Regular reduced hours: Working fewer days per week (e.g., three days instead of five)
- Shorter daily hours: Working full days but fewer hours each day (e.g., 9am-2pm instead of 9am-5pm)
- Term-time only: Common in education, working during school terms but not holidays
- Job share arrangements: Two people splitting one full-time role
- Variable hours: Hours that change week to week based on business needs
Part-time workers have exactly the same employment rights as full-time workers under the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000. You cannot be treated less favorably simply because you work part-time.
Part-Time vs. Zero-Hours Contracts
It’s worth clarifying the difference. Part-time workers typically have a set number of contracted hours each week or month. Zero-hours contract workers have no guaranteed hours, though they may work regularly. The salary calculation methods differ significantly between these arrangements.
Basic Part-Time Salary Calculation
Calculating part-time salary follows a straightforward principle: you’re paid proportionally to the hours you work compared to a full-time equivalent position. Here’s how it works in practice.
The Standard Formula
If you know the full-time salary for an equivalent role and the hours both positions work, the calculation is simple:
Part-Time Salary Formula
This gives you the pro rata annual salary
💼 Example: Sarah’s Part-Time Calculation
Sarah works as a marketing assistant in a role where the full-time salary is £30,000 per year for 37.5 hours per week. Sarah works 25 hours per week.
Calculation:
(25 ÷ 37.5) × £30,000 = £20,000 per year
Sarah’s part-time salary is £20,000 annually, which is exactly two-thirds of the full-time salary since she works two-thirds of the full-time hours.
Breaking Down to Monthly and Weekly Pay
Once you have your annual part-time salary, you can calculate your monthly and weekly pay:
| Period | Calculation | Example (£20,000 annual) |
|---|---|---|
| Monthly | Annual Salary ÷ 12 | £20,000 ÷ 12 = £1,666.67 |
| Weekly | Annual Salary ÷ 52 | £20,000 ÷ 52 = £384.62 |
| Daily | Weekly Pay ÷ Days Worked | £384.62 ÷ 5 = £76.92 |
When You Don’t Know the Full-Time Equivalent
Sometimes employers advertise part-time roles without specifying the full-time equivalent salary. In this case, you’ll need to calculate based on your hourly rate:
Salary from Hourly Rate
For example, if you’re offered £15 per hour for 20 hours per week: £15 × 20 × 52 = £15,600 per year.
Understanding Pro Rata Salary
You’ll often hear the term “pro rata” when discussing part-time pay. This Latin phrase means “in proportion” and it’s the principle that ensures part-time workers are treated fairly relative to full-time colleagues.
What Pro Rata Really Means
Pro rata ensures that part-time workers receive the same hourly rate as equivalent full-time workers. It’s not about paying part-timers less per hour, it’s about paying them proportionally for the hours they actually work.
💡 Pro Rata Fairness Example
Two employees work in identical roles. James works full-time (40 hours) for £40,000. Emma works part-time (20 hours) for £20,000.
Per hour, they both earn exactly £19.23. Emma isn’t being paid less, she’s being paid the same rate for fewer hours. That’s pro rata in action.
Pro Rata Benefits
Pro rata doesn’t just apply to salary. Your benefits should also be calculated proportionally:
- Holiday entitlement: If full-timers get 28 days, someone working 3 days per week gets 16.8 days (3 ÷ 5 × 28)
- Bonuses: A £1,000 full-time bonus becomes £500 for someone working half-time
- Pension contributions: Based on your actual salary, not the full-time equivalent
- Sick pay: Calculated on your contracted hours, not full-time hours
Employers cannot give part-time workers a lower hourly rate than full-time workers doing the same job, unless they can objectively justify it. This protection comes from the Part-time Workers Regulations.
Pro Rata Mid-Year Starters
If you start a job mid-way through the financial or holiday year, your entitlements for that first partial year are also calculated pro rata:
Mid-Year Pro Rata Calculation
If you start a £24,000 job in July (6 months remaining in the financial year):
Converting Annual Salary to Hourly Rate
Whether you’re comparing job offers or checking if your pay is correct, knowing how to convert between annual salary and hourly rate is invaluable.
The Standard Conversion Method
To find your hourly rate from an annual salary:
Annual to Hourly Conversion
Example: £30,000 ÷ (37.5 × 52) = £15.38 per hour
Reverse Calculation: Hourly to Annual
Going the other way is equally straightforward:
Hourly to Annual Conversion
Example: £12.50 × 25 × 52 = £16,250 per year
💼 Example: Comparing Two Job Offers
Job A: £28,000 per year, 37.5 hours per week
Hourly rate = £28,000 ÷ (37.5 × 52) = £14.36 per hour
Job B: £14.50 per hour, 30 hours per week
Annual salary = £14.50 × 30 × 52 = £22,620 per year
Job A offers better total compensation, but Job B has a higher hourly rate and fewer hours. The best choice depends on your priorities.
Watch Out for Unpaid Breaks
When calculating hourly rates, remember that unpaid lunch breaks don’t count as working hours. If you work 8am-5pm with an hour unpaid lunch, your working hours are 8, not 9.
Some employers advertise “£25,000 for a 40-hour week” but this includes 5 hours of unpaid breaks. Your actual paid hours are 35, making your real hourly rate £25,000 ÷ (35 × 52) = £13.74, not £25,000 ÷ (40 × 52) = £12.02.
Tax and National Insurance for Part-Time Workers
Part-time workers pay exactly the same tax and National Insurance rates as full-time workers. Your liability depends on your total income, not how many hours you work.
Income Tax Basics 2026
Everyone in the UK gets a Personal Allowance of £12,570 for the 2026/27 tax year. You only pay tax on earnings above this amount:
| Income Band | Tax Rate | Annual Earnings |
|---|---|---|
| Personal Allowance | 0% | Up to £12,570 |
| Basic Rate | 20% | £12,571 to £50,270 |
| Higher Rate | 40% | £50,271 to £125,140 |
| Additional Rate | 45% | Over £125,140 |
💼 Example: Emma’s Tax Calculation
Emma earns £20,000 per year part-time. Her tax calculation:
- Personal Allowance: £12,570 (no tax)
- Taxable income: £20,000 – £12,570 = £7,430
- Tax due: £7,430 × 20% = £1,486 per year
- Monthly tax: £1,486 ÷ 12 = £123.83
National Insurance Contributions
National Insurance is calculated differently from income tax. For 2026/27, you pay NI if you earn over £242 per week (£1,048 per month or £12,570 per year):
- Earnings between £12,570-£50,270: You pay 8% NI
- Earnings above £50,270: You pay 2% NI
For Emma earning £20,000, her National Insurance is: (£20,000 – £12,570) × 8% = £594.40 per year, or £49.53 per month.
Take-Home Pay Calculation
Your take-home (net) pay is your gross salary minus tax and National Insurance:
Emma’s Take-Home Pay
Gross salary: £20,000
Income Tax: -£1,486
National Insurance: -£594
Net take-home: £17,920 per year (£1,493 per month)
If you work multiple part-time jobs, your Personal Allowance applies across all your employment. Your main employer will use your full allowance, and secondary employers typically use a BR (Basic Rate) tax code, taxing you at 20% from the first pound.
🧮 Calculate Your Exact Take-Home Pay
Stop guessing what you’ll actually earn. Use our free calculator to see your net salary after tax, National Insurance, and pension contributions.
Calculate Take-Home Pay →Part-Time Benefits and Holiday Pay
Part-time workers are entitled to the same benefits as full-time colleagues, calculated proportionally. Let’s break down the key entitlements.
Holiday Entitlement
Every UK worker, regardless of hours, is entitled to 5.6 weeks of paid holiday per year. For part-time workers, this is calculated based on your working days:
Part-Time Holiday Calculation
Example: Work 3 days per week? 3 × 5.6 = 16.8 days holiday (round to 17)
Crucially, when you take a day’s holiday, it counts as one day of your entitlement, regardless of how many hours you would have worked that day.
Pension Rights
Part-time workers have the same automatic enrollment rights as full-time workers. If you earn over £10,000 per year and are aged 22 or over, your employer must enroll you in a workplace pension.
Minimum contributions for 2026:
- Employer contribution: At least 3% of qualifying earnings
- Your contribution: At least 5% of qualifying earnings
- Total: 8% minimum combined contribution
Statutory Benefits
Part-time workers qualify for all statutory payments, calculated based on your average weekly earnings:
| Benefit | Weekly Rate 2026 | Eligibility |
|---|---|---|
| Statutory Sick Pay | £116.75 | Earn £123+ per week |
| Statutory Maternity Pay | 90% then £194.32 | 26 weeks continuous employment |
| Statutory Paternity Pay | £194.32 | 26 weeks continuous employment |
National Minimum Wage Requirements 2026
Every part-time worker must be paid at least the National Minimum Wage. These rates increased in April 2025 and remain in effect for 2026:
| Age Category | Hourly Rate | Annual Full-Time Equivalent (37.5 hrs/week) |
|---|---|---|
| 21 and over (National Living Wage) | £12.21 | £23,789 |
| 18-20 years | £10.00 | £19,500 |
| 16-17 years | £7.55 | £14,723 |
| Apprentice | £7.55 | £14,723 |
If your calculated hourly rate falls below these minimums, your employer is breaking the law. Calculate your rate by dividing your total pay by total hours worked (including any mandatory overtime).
What Counts Toward Minimum Wage
Your minimum wage calculation includes:
- Basic pay
- Shift premiums and allowances
- Bonuses (but not tips from customers)
It excludes:
- Overtime premium (the extra on top of basic rate)
- Benefits in kind (like company cars)
- Loans and advances
- Pension contributions
Your Rights as a Part-Time Worker
Part-time workers have strong legal protections in the UK. Here’s what you’re entitled to.
Equal Treatment
Your employer cannot treat you less favorably than comparable full-time workers regarding:
- Pay rates (same hourly rate for same work)
- Access to company pension schemes
- Training and development opportunities
- Promotion opportunities
- Selection for redundancy (can’t target part-timers)
- Contractual sick pay and maternity pay
Employment Rights from Day One (2026)
Thanks to the Employment Rights Act 2025, which came into force in phases during 2026, part-time workers now have enhanced protections from day one of employment:
- Paternity leave: Right to request from day one
- Unpaid parental leave: Available immediately (previously after 1 year)
- Flexible working: Right to request from day one, with employers required to provide reasonable justifications for refusal
Requesting More Hours
If you regularly work more hours than your contract states, new 2026 regulations give you the right to request guaranteed hours that reflect your actual working pattern. Employers must consider these requests reasonably.
1. Request a written statement from your employer explaining the different treatment
2. They must respond within 21 days
3. If unsatisfied, contact ACAS for free advice
4. You may have grounds for an employment tribunal claim
Common Salary Calculation Mistakes
Even experienced HR departments get part-time salary calculations wrong sometimes. Here are the most common errors to watch for.
1. Incorrect Pro Rata Calculation
Some employers miscalculate the proportion. Always verify the math yourself:
A full-timer works 40 hours for £40,000. Your 25-hour contract pays £20,000.
This is wrong: 25 ÷ 40 = 62.5%, so you should get 62.5% of £40,000 = £25,000
✅ Correct:Your salary should be £25,000, not £20,000. You’re being underpaid by £5,000 per year.
2. Not Including Regular Overtime in Holiday Pay
If you regularly work overtime as part of your normal working pattern, this must be included when calculating your holiday pay rate. Many employers forget this.
3. Reducing Benefits More Than Pro Rata
Some employers give part-time workers disproportionately lower benefits. For example, giving part-timers working 50% hours only 30% of the bonus full-timers receive. This is likely unlawful discrimination.
4. Confusing Calendar Days with Working Days
Holiday entitlement is based on working days, not calendar days. A part-timer working 3 days per week gets 16.8 days holiday, which represents the same amount of time off (5.6 weeks) as a full-timer with 28 days.
🎯 Key Takeaways
- Basic formula: (Your hours ÷ full-time hours) × full-time salary = your part-time salary
- Pro rata principle: Part-time workers should have the same hourly rate as full-time colleagues in equivalent roles
- Hourly rate conversion: Annual salary ÷ (weekly hours × 52) = hourly rate
- Tax and NI: Calculated the same as full-time workers based on total income
- Holiday entitlement: Working days per week × 5.6 = annual holiday days
- Minimum wage 2026: £12.21 per hour for workers 21+ (National Living Wage)
- Legal protection: Part-time workers cannot be treated less favorably than full-time colleagues
- Common mistakes: Watch for incorrect pro rata calculations and holiday pay errors
Frequently Asked Questions
There’s no legal definition, but typically anything under 35 hours per week is considered part-time. The key factor is working fewer hours than a comparable full-time worker in the same organization. Some roles may be part-time at 30 hours if the full-time equivalent is 40 hours.
Not necessarily. Tax depends on your total income, not hours worked. If your part-time salary is under £12,570, you pay no income tax. If it’s between £12,570-£50,270, you pay 20% on earnings above the threshold. The tax rates are identical to full-time workers.
No, unless they can objectively justify it (which is very difficult). Part-time workers must receive the same hourly rate as comparable full-time workers under the Part-time Workers Regulations. Paying part-timers less per hour is usually unlawful discrimination.
Find out the full-time equivalent salary and hours for your role. Divide your hours by the full-time hours to get a percentage. Multiply the full-time salary by this percentage. This should equal your part-time salary. If it’s less, you may be underpaid.
Your entitlement to bank holidays depends on your contract, not the law. However, you’re entitled to 5.6 weeks of holiday per year (pro rata for your working pattern), regardless of whether bank holidays are separate or included. If you work days when bank holidays fall, your employer must give you time off elsewhere or count it as holiday used.
Yes, unless your contract forbids it. Many people work multiple part-time jobs. Be aware that both employers will deduct tax and NI, but only your main job will use your Personal Allowance. Your second job will typically use a BR tax code (20% from the first pound). Make sure combined hours don’t breach Working Time Regulations (maximum 48 hours per week on average unless you opt out).
💼 Calculate Your Part-Time Salary Now
Get an accurate calculation of your pro rata salary, hourly rate, and take-home pay after tax and National Insurance. Free calculator updated for 2026 UK rates.
Use Free Calculator →🔗 Related UK Employment Tools
- → Take-Home Pay Calculator – Calculate net salary after tax and NI
- → Hourly Wage Tax Calculator – Convert hourly pay to annual salary
- → Holiday Entitlement Calculator – Calculate your annual leave
- → Minimum Wage Calculator – Check if you’re paid correctly
- → View All Free Tools – Complete suite of UK employment calculators





