Pro Rata Salary Calculator
Work out a part-time or part-year salary from the full-time figure, by days or by hours, with the annual and personal leave that comes with it. 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.
Less than 52 for a mid-year start, a contract or unpaid leave. Paid leave counts as weeks worked.
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.
The rate for the job stays at $45.55 an hour. That is $2,076.92 a fortnight gross.
Leave on this load
91.2 hours
paid annual leave a year
45.6 hours
paid personal (sick and carer’s) leave a year
The National Employment Standards give 4 weeks of annual leave and 10 days of personal leave a year, both measured in your own ordinary hours. A part-time week of 22.8 hours still gets 4 weeks off, each one the length of your own week, not fewer weeks. Casual employees get neither.
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 |
$90,000 pro rata, one to five days a week.
Worked by the same engine as the calculator for 2026-27, on a 38-hour full-time week with no HECS or HELP debt. Take-home is after income tax and the Medicare levy. Leave is the yearly National Employment Standards minimum on each load.
| Days | Hours | Salary | Take-home | Share of full-time take-home | Annual leave | Personal leave |
|---|---|---|---|---|---|---|
| 1 day | 7.6 | $18,000 | $18,000 | 25.5% | 30.4 hours | 15.2 hours |
| 2 days | 15.2 | $36,000 | $32,610 | 46.1% | 60.8 hours | 30.4 hours |
| 3 days | 22.8 | $54,000 | $46,200 | 65.4% | 91.2 hours | 45.6 hours |
| 4 days | 30.4 | $72,000 | $58,440 | 82.7% | 121.6 hours | 60.8 hours |
| 5 days | 38 | $90,000 | $70,680 | 100.0% | 152 hours | 76 hours |
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.
What if I start a $90,000 job halfway through the year?
26 of 52 weeks, full time = $45,000 take-home for those weeks = $40,080 half of a full year's = $35,340
You earn $45,000 in the financial year, and it is taxed as that year's income, so you keep $40,080 rather than half of the full-year take-home. Withholding during those weeks is worked out as if you earned the full salary all year, so the difference usually comes back when you lodge.
How much annual leave does a 19-hour week get?
4 weeks x 19 hours = 76 hours annual leave 10 days = 1/26 of 988 hours = 38 hours personal leave
76 hours of annual leave and 38 hours of personal leave a year, half of a full-time employee's 152 and 76. It is often described as "two weeks" of annual leave, but the entitlement is 4 weeks of your own ordinary hours, so you are away for 4 of your working weeks.
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%. The day buttons do this for you. If your hours are set by the day, the Work Hours Calculator turns a daily pattern into paid hours a week first.
- 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.
- 3Scale for the weeks worked in the year. A mid-year start, a fixed-term contract or unpaid leave means less of the salary is earned in the financial year. The salary is multiplied by the weeks worked out of 52, and tax is worked out on what you actually earn in the year.
- 4Tax 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. A HECS or HELP repayment, when ticked, is worked out on the same income.
- 5Leave the offset off. The Low Income Tax Offset is not applied, because PAYG withholding leaves it out of every payslip and it only arrives at assessment. Calculators that include it show a higher take-home on any salary under $66,667, by up to $700. On $54,000 it is worth $190, which is the whole gap you will see against a tool that applies it.
- 6Accrue leave on the same hours. Annual leave is 4 weeks of your ordinary hours a year and personal leave is 10 days, worked out as 1/26 of the ordinary hours you work, both from the National Employment Standards on fairwork.gov.au. Both accrue for the weeks worked. The Annual Leave Calculator and the Sick Leave Calculator put a dollar value on them.
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.
- Leave figures are the National Employment Standards minimum for permanent full-time and part-time employees. Some awards give more, shiftworkers can get a fifth week, and casual employees get no paid annual or personal leave.
- 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 salary sacrifice or the Medicare levy surcharge. The HECS or HELP repayment is worked out on salary alone.
- 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, as the Second Job Tax Calculator shows.
- The Low Income Tax Offset is left out, so on an income under $66,667 your tax at assessment will be up to $700 lower than shown.
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 reduction for low-income earners, 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.
- ATO, Low income tax offset, the source gave its own last updated date as 2026-06-08. Retrieved 2026-09-02.
- ATO, Study and training loan repayment thresholds and rates, the source gave its own last updated date as 2026-06-30. Retrieved 2026-09-11.
- Fair Work Ombudsman, Annual leave, the source gave its own last updated date as 2026-08-07. Retrieved 2026-09-11.
- Fair Work Ombudsman, Paid sick and carer's leave, the source gave its own last updated date as 2026-08-10. Retrieved 2026-09-17.
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. For a family on Family Tax Benefit, fewer hours can also mean a higher payment as the family income falls, which the Family Tax Benefit Calculator works out.
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.
How is pro rata worked out for part of a year?
Multiply the salary by the weeks worked in the financial year out of 52. Starting a $90,000 role with 26 weeks of the year left earns $45,000 in that year. Tax is assessed on the year's income, so it is lower than half a year's tax on the full salary.
How much annual and personal leave does a part-time worker get?
The same 4 weeks of annual leave and 10 days of personal leave as a full-time employee, measured in their own ordinary hours. On 19 hours a week that is 76 hours of annual leave and 38 hours of personal leave a year. Casual employees are not entitled to either.
Why is my take-home lower here than on another calculator?
Usually because the other calculator applies the Low Income Tax Offset, worth up to $700 on incomes under $66,667. This page leaves it out to match what is withheld from each pay. You receive it when you lodge, so both figures are right for different questions.
Related pages.
- Annual Leave CalculatorWork out an annual leave payout when you leave a job: your unused hours at the base rate, any leave loading, and the tax withheld under Schedule 7 for 2026-27.
- Sick Leave CalculatorWork out paid sick and carer's leave accrued under the National Employment Standards: 10 days a year full-time, pro rata part-time, in hours, days and dollars.
- Hourly Rate CalculatorConvert an hourly rate to a weekly, fortnightly or annual salary and back again, with take-home pay after income tax and the Medicare levy.
- Work Hours CalculatorTurn a daily pattern into paid hours a week after unpaid breaks, and see what those hours are worth after tax.
- HECS Repayment CalculatorWork out your compulsory HECS, HELP or STSL study loan repayment for 2026-27 on the marginal thresholds that replaced the old flat-rate tables.
- Second Job Tax CalculatorWork out the tax on a second job for 2026-27, what each employer withholds without the tax-free threshold, and the bill or refund due at tax time.
Every calculator on this site is listed on the Wage Calculator page.