Pro Rata Salary Calculator
Work out a part-time salary from the full-time figure and the hours actually worked. It also shows the thing most pro rata calculators leave out: your tax does not fall in proportion to your hours.
The role
That is 60.0% of a full-time load.
Pro rata salary
$54,000
a year before tax, leaving $46,200 after income tax and the Medicare levy. Employer super of $6,480 is paid on top.
Tax is not pro rata
Your salary is 60.0% of the full-time figure, but your take-home pay is 65.4% of the full-time take-home. Part-time work keeps a larger share of what it earns, because the brackets and the Medicare levy thresholds are progressive and the lost income comes off the top.
| Full-time | Pro rata | |
|---|---|---|
| Gross | $90,000 | $54,000 |
| Total tax | $19,320 | $7,800 |
| Effective tax rate | 21.5% | 14.4% |
| Take-home | $70,680 | $46,200 |
Worked examples, with the arithmetic.
The same sums the tool runs, on real figures. Every number below is computed by the tested engine from the published rates, so the prose and the tool can never disagree.
What is $90,000 pro rata for three days a week?
three days = 22.8 of 38 hours = 60% $90,000 x 60% = $54,000 take-home, full time = $70,680 take-home, three days = $46,200
The pro rata salary is $54,000, but the take-home only falls from $70,680 to $46,200. You give up 40% of the salary and 34.6% of the take-home, because the hours you drop come off the top where the marginal rate is highest.
What does the fourth day actually add?
four days = 80% = $72,000 take-home $58,440 three days = 60% = $54,000 take-home $46,200 difference = $18,000 take-home $12,240
The fourth day adds $18,000 of salary but only $12,240 of take-home, because all of it is taxed at the 30c marginal rate plus the Medicare levy. That is the number worth having before a conversation about days, and it is rarely the one quoted.
Is this accurate, and how does it work?
The method is published rather than described. Nothing here is a black box, and the limits are listed as plainly as the workings.
- 1Take the fraction of hours, not of pay. Pro rata is the hours you work divided by the full-time hours for the role. Against a 38-hour week, three days is 22.8 hours, or 60%.
- 2Apply the fraction to the full-time salary. The rate for the job does not change. If a part-time offer implies a lower hourly rate than the full-time equivalent, it is not a pro rata offer and should not be compared as one.
- 3Tax the pro rata salary in its own right. A smaller salary sits in lower brackets, so the effective rate falls. Tax is never pro rata even when the salary is.
The 2026-27 tax brackets this runs on.
Resident rates. Income is taxed in slices, so only the part inside a bracket pays that bracket rate. The Medicare levy of 2% applies on top of these.
| Taxable income | Rate on this slice |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 15c per dollar |
| $45,001 to $135,000 | 30c per dollar |
| $135,001 to $190,000 | 37c per dollar |
| $190,001 and over | 45c per dollar |
What this does not cover.
- It pro rates salary only. Leave entitlements accrue pro rata too, and the annual leave calculator covers those. Nothing here should be read as a leave figure.
- It assumes the part-time and full-time roles are paid at the same rate for the job. An offer at a lower rate is not a pro rata offer.
- It does not include a HELP or HECS debt, salary sacrifice, or the Medicare levy surcharge.
- It assumes the pro rata salary is your only income for the year. A second job is taxed on the combined total, which raises the effective rate.
Where these figures come from.
- ATO, Tax rates for Australian residents, the source gave its own last updated date as 2026-08-13. Retrieved 2026-09-02.
- ATO, Medicare levy thresholds, the source gave its own last updated date as 2026-06-30. Retrieved 2026-09-02. Not yet published for 2026-27: this is the prior year’s figure carried forward and labelled as such, never estimated. It is corrected as soon as the ATO publishes.
Every rate this site uses is listed on the Methodology page.
Common questions.
How do I work out a pro rata salary?
Divide the hours you work by the full-time hours for the role, then apply that fraction to the full-time salary. Three days a week against a 38-hour week is 22.8 hours, or 60%, so a $90,000 role pays $54,000 pro rata.
If I work half the hours, do I pay half the tax?
No, you pay less than half. Income tax is progressive, so the hours you give up come off the top of your income where the marginal rate is highest. The table on this page shows the effective rate at both salaries so you can see the difference rather than assume it.
Is superannuation pro rata?
Superannuation is calculated on what you actually earn, so a pro rata salary produces a proportionally smaller super contribution. The rate applied is the same.
What is $80,000 pro rata for four days a week?
Four days against a 38-hour week is 30.4 hours, or 80%, so the pro rata salary is $64,000. After income tax and the Medicare levy that leaves $53,000, against $63,880 on the full-time figure. The salary drops 20% and the take-home drops 17.0%.
Does a pro rata salary change my hourly rate?
No. That is the point of pro rata: the rate for the job stays the same and only the hours change. If a part-time offer works out to a lower hourly rate than the full-time equivalent, that is a different salary, not a pro rata one.