Pro Rata Salary — Updated for 2026–2027
Pro Rata Salary Calculator for Part-Time and Part-Year Pay
Scale a full-time salary to your hours and see the real net pay.
Your pro-rata details
Before you start
Pro rata scales the advertised salary to your hours
The annual full-time-equivalent figure the role advertises.
38 is the standard full-time week under the Fair Work Act.
Drop below 52 for a mid-year start, fixed-term contract, or unpaid leave.
Pro-Rata Salary
Pro-rata annual salary
$54,000
$46,390 net per year after tax
60% of full-time hours at a $90,000 FTE salary
- Net per week
- $892
- Net per fortnight
- $1,784
- Net per month
- $3,866
- Gross per week
- $1,038
- Gross per month
- $4,500
- Employer super (on top)
- $6,480
- Share of full-time net
- 65.6%
- You work 60% of the full-time hours, but take home 65.6% of the full-time net pay — the tax-free threshold and lower tax brackets apply in full at the lower income.
How your pro-rata pay is worked out
FTE salary × hours fraction, then tax on what you actually earn
- Full-time (FTE) salary
- $90,000
- × hours fraction (22.8 ÷ 38 hrs)
- 60%
- Pro-rata annual salary
- $54,000
- Income tax (after offsets)
- −$6,530
- Medicare levy
- −$1,080
- Net per year
- $46,390
How Your Tax Was Calculated
Step-by-step: brackets, offsets, Medicare
Part-time vs full-time
Why your net percentage beats your hours percentage
- Full-time gross
- $90,000
- Your gross (60%)
- $54,000
- Full-time net
- $70,680
- Your net (65.6%)
- $46,390
What's next
Reviewed by Ashma Ghimire, ASA, CPA AustraliaLast reviewed 21 July 2026
What pro rata means, and the formula behind it
Pro rata means in proportion. A salary quoted “pro rata” is the full-time-equivalent (FTE) figure, and your actual pay is that figure scaled to the share of a full-time role you work:
Pro-rata salary = FTE salary × (your weekly hours ÷ full-time weekly hours)
For a part-year role, multiply again by the weeks worked ÷ 52. The full-time week defaults to 38 ordinary hours — the National Employment Standards maximum — unless your award or agreement sets a different figure. So three standard days (22.8 hours) on a $90,000 FTE salary is $54,000 a year, paid as $2,077 a fortnight before tax.
The gross split is the easy half. What the ad doesn't tell you is that net pay is not proportional to hours — the tax-free threshold and lower brackets apply in full at any hours, so a part-timer keeps a larger share of each dollar. This calculator runs the 2026-27 tax scales on your actual income and shows your net percentage next to your hours percentage. To see the same salary broken down with super and a payslip view, pair it with the take-home pay calculator, check per-payslip withholding in the tax withheld calculator, or convert an hourly offer with the hourly to salary calculator.
Use this calculator when
- A job ad quotes a salary “pro rata” and you want the real annual and net figure for your days.
- You're weighing a drop from five days to three or four and want the true take-home cost.
- You're starting mid-year or on a fixed-term contract and need the part-year earnings.
- You're converting between FTE fractions and actual pay for a flexible-work request.
Pro-rata pay by days per week on a $90,000 FTE salary
Standard 7.6-hour days against a 38-hour week, with 2026-27 net pay assuming the tax-free threshold and no HECS. Note the last column — on every part-time row the net share beats the hours share.
| Days/week | Hours | % of FTE | Pro-rata salary | Net/year |
|---|---|---|---|---|
| 1 day | 7.6h | 20% | $18,000 | $18,000 |
| 2 days | 15.2h | 40% | $36,000 | $33,310 |
| 3 days | 22.8h | 60% | $54,000 | $46,390 |
| 4 days | 30.4h | 80% | $72,000 | $58,440 |
| 5 days | 38h | 100% | $90,000 | $70,680 |
Hours and part-year together
Scale by part-time hours, a part-year fraction, or both at once — the working shows each step so you can quote it back to a recruiter.
Net pay, not just gross
The tax engine runs income tax, LITO, the Medicare levy, and optional HECS on what you actually earn — the figure that lands in your account.
Full-time comparison built in
Your gross and net are shown as percentages of the full-time figures, so the real cost of dropping a day is visible, not guessed.
Award-aware full-time week
Defaults to the 38-hour standard week but accepts any full-time definition your award or agreement uses, so the FTE fraction matches your payslip.
Sources: Fair Work Ombudsman — Hours of work (38-hour standard week) · Fair Work Ombudsman — Part-time employees
Frequently Asked Questions
What does pro rata mean for a salary?
Pro rata is Latin for "in proportion". When a job ad says "$90,000 pro rata", that dollar figure is the full-time-equivalent (FTE) salary — what the role would pay over a full year of full-time hours — and your actual pay is that figure scaled to the share you work. The formula is: pro-rata salary = FTE salary × (your weekly hours ÷ full-time weekly hours). The standard full-time week is 38 hours under the Fair Work Act's National Employment Standards, so three standard 7.6-hour days (22.8 hours) on a $90,000 FTE salary pays $54,000 a year before tax. The calculator above applies the same formula and then works out the tax, which does not scale in proportion.
How do I calculate a pro rata salary?
Divide your weekly hours by the full-time weekly hours for the role, then multiply the full-time salary by that fraction. For a part-year engagement, multiply again by the weeks you work divided by 52. Example for 2026-27: $90,000 FTE × (22.8 ÷ 38 hours) = $54,000 a year, which is $2,077 a fortnight before tax. Most employers use 38 hours as the full-time week unless an award or agreement sets a different figure — check your contract, and adjust the full-time hours in the calculator above if yours differs.
What does $80,000 pro rata mean for 3 days a week?
It means the role pays a share of $80,000, not the full amount. $80,000 is the full-time figure for a 38-hour week; three standard 7.6-hour days is 22.8 hours, which is 60.0% of full-time — so the actual salary is $48,000 a year, or about $1,846 a fortnight before tax. In 2026-27, with the tax-free threshold claimed and no HECS, that leaves roughly $42,400 a year in your pocket — 66.4% of the full-time net, even though you work 60.0% of the hours. The same logic applies to any advertised figure: enter it in the calculator above with your days to see your numbers.
Is part-time take-home pay proportional to my hours?
No — and this is the part most pro rata calculators skip. Gross pay scales exactly with hours, but net pay does not, because the tax-free threshold and the lower tax brackets apply in full no matter how few hours you work. Working half the hours on a $100,000 FTE salary in 2026-27 pays exactly 50.0% of the full-time gross but about 56.4% of the full-time net. Dropping to part-time costs less take-home pay than the hours cut suggests, and going full-time adds less than a straight multiplication would show. The calculator above shows both percentages side by side.
What counts as full-time hours?
The National Employment Standards set the maximum ordinary week at 38 hours, and that is the default full-time week for most Australian employees. Some awards and enterprise agreements define full-time differently — 35 or 36.75 hours are common in parts of the public sector and banking — and the FTE fraction on your payslip is worked out against your employer's definition, not the national standard. The calculator defaults to 38 hours but lets you change the full-time figure, which changes both your FTE percentage and your pro-rata salary.
How do I work out my FTE (full-time equivalent)?
Divide your weekly hours by your employer's full-time weekly hours. Against the standard 38-hour week, 22.8 hours (three standard days) is 0.6 FTE, 30.4 hours (four days) is 0.8 FTE, and 19 hours is 0.5 FTE. The FTE fraction is the same number that scales your salary: a 0.8 FTE role pays 80% of the advertised full-time salary. Contracts and payslips often quote the fraction rather than hours, so converting both ways is useful — multiply your FTE by the full-time hours to get your week, or enter your hours in the calculator above and it reports the FTE percentage alongside your pro-rata pay.
How does pro rata work for a part-year contract or mid-year start?
A fixed-term contract or a mid-year start scales pay by time as well as hours: the annualised salary stays the same, but you only earn it for the weeks you work. Working full-time on a $90,000 FTE salary for 26 weeks earns $45,000 gross. Tax is then assessed on what you actually earn in the financial year — $45,000, not $90,000 — so a part-year worker often pays a lower average tax rate than a full-year worker on the same weekly wage, and PAYG withheld at the full-year rate frequently comes back as a refund at tax time.
Do superannuation and leave scale pro rata too?
Superannuation scales with pay automatically: the super guarantee is a percentage of your ordinary time earnings, so earning 60% of the full-time salary accrues 60% of the full-time super. Annual leave and long service leave also accrue in proportion to your ordinary hours — a part-timer still gets four weeks of annual leave a year, but a week of their leave equals their shorter week, not 38 hours. This calculator handles the salary side; for the leave entitlements themselves, use the annual leave calculator and the long service leave calculator, which model the accrual rules directly.
Does the tax-free threshold still apply to part-time work?
Yes — in full. The tax-free threshold attaches to you, not to your hours, so a part-time worker gets the same threshold as a full-timer and it covers a larger share of a smaller income. That is exactly why part-time net pay is a higher percentage of full-time net than the hours fraction. The one caveat is multiple jobs: as a general rule you claim the threshold with one employer only — the ATO allows claiming it from more than one payer only when your combined annual income stays under the threshold — so if this is a second job and your combined income will be over the threshold, untick the tax-free threshold option in the calculator to see the higher withholding that applies.
Is a pro rata salary the same as a casual rate?
No. Pro rata scales a permanent salary to shorter hours while keeping the entitlements — paid annual leave, personal leave, and notice periods — in proportion. Casual employment instead pays a loading (25% under the NES and most modern awards — check your award or agreement for the exact rate) on top of the base hourly rate in place of paid leave entitlements. That is why a casual hourly rate looks higher than the pro-rata hourly rate for the same role: part of it is compensation for entitlements you are not accruing. When comparing a permanent part-time offer against casual work, compare the casual rate against your pro-rata hourly rate plus the value of the paid leave.