# Pro rata salary calculator

Source: https://calculatax.com/salary/pro-rata-salary-calculator/
Title: Pro Rata Salary Calculator Australia (Part-Time Pay)
Last updated: 2026-11-06

This pro rata salary calculator works out part-time or part-year pay from a full-time salary, then your take-home pay on 2026-27 [ATO resident tax rates](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents). A $96,000 full-time role worked 22.8 hours a week pays **$57,600**, or $48,784 after tax.

| $96,000 role | Full-time (38 hours) | Pro rata (22.8 hours) |
|---|---|---|
| Share of full-time | 100% | 60% |
| Gross salary | $96,000.00 | $57,600.00 |
| Tax and Medicare (after LITO) | $21,240.00 | $8,816.00 |
| Take-home a year | $74,760.00 | $48,784.00 |
| Take-home a week | $1,437.69 | $938.15 |
| Employer super (12%) | $11,520.00 | $6,912.00 |

*2026-27 resident rates, tax-free threshold claimed, no HELP debt. Source: ATO.*

The calculator handles both part-time hours and a start or finish date inside the financial year. Full-time pay, single pay cycles and raises are covered by the other [salary and pay calculators](https://calculatax.com/salary/).

## Pro rata by hours: full-time salary × your hours ÷ 38

Pro rata pay is the full-time salary multiplied by your share of full-time hours. Most roles use 38 hours as full-time.

Three days a week of 7.6 hours is 22.8 hours, and $96,000 × 22.8 ÷ 38 = $57,600. The share, 22.8 ÷ 38, is 0.6, which is why job ads call this "0.6 FTE". The hourly rate doesn't change: $96,000 ÷ 1,976 hours is $48.58 an hour for both the full-time and part-time worker.

| FTE | Hours a week | Pro rata salary | Tax and Medicare | Take-home | Share of full-time take-home |
|---|---|---|---|---|---|
| 0.4 | 15.2 | $38,400 | $3,143 | $35,257 | 47.2% |
| 0.5 | 19.0 | $48,000 | $5,600 | $42,400 | 56.7% |
| 0.6 | 22.8 | $57,600 | $8,816 | $48,784 | 65.3% |
| 0.8 | 30.4 | $76,800 | $15,096 | $61,704 | 82.5% |
| 1.0 | 38.0 | $96,000 | $21,240 | $74,760 | 100.0% |

*$96,000 full-time role. 2026-27 resident rates including LITO and the 2% Medicare levy. Source: ATO.*

If the role's full-time week is 40 hours, divide by 40 instead. Three 8-hour days on a 40-hour role is also 0.6 FTE, so the pro rata salary is still 60% of full-time.

The pro rata salary also sets each pay. $57,600 is $4,800 a month, with $745 withheld under Schedule 1, leaving $4,055 in your account. Once you know the pro rata salary, the [pay calculator](https://calculatax.com/salary/pay-calculator/) can add salary sacrifice, HELP or a package that includes super.

## Pro rata by days worked or part of a year

For a role that starts or ends during the year, multiply the full-time salary by the days employed and divide by 365. For days per week, divide your days by 5.

Say a $96,000 role starts on 1 March 2027. From 1 March to 30 June 2027 is 122 days, so the pro rata salary for 2026-27 is $96,000 × 122 ÷ 365 = $32,087.67.

| Partial year from 1 March 2027 | Amount |
|---|---|
| Days employed in 2026-27 | 122 |
| Pro rata salary (day basis) | $32,087.67 |
| Income tax before offsets | $2,083.15 |
| Low income tax offset | $700.00 |
| Medicare levy (reduced) | $407.67 |
| Tax for the year if no other income | $1,790.82 |
| Employer super (12%) | $3,850.52 |

*2026-27 resident rates. The Medicare levy uses the latest announced (2025-26) low-income threshold of $28,011. Source: ATO.*

Payroll often pays monthly instead of daily. Four months at $8,000 is $32,000, and each month has $1,772 withheld because withholding assumes you earn $8,000 every month of the year.

**Four months at $8,000, paid monthly**

| Step | Working | Amount |
|---|---|---|
| Withheld over the four months | $1,772 a month | +$7,088 |
| Tax and Medicare on $32,000 |  | −$1,768.90 |
| **About what comes back after lodging** |  | **$5,319.10** |

*If this is your only income for 2026-27. If you earned income earlier in the year, the refund is smaller, because your total income is taxed together.*

Some employers count working days instead of calendar days. Public holidays are ignored in both counts, so check which method your contract uses.

| Pro rata salary from 1 March 2027 | Calendar days | Working days |
|---|---|---|
| Days counted | 122 of 365 | 88 of the year's 261 weekdays |
| Working | $96,000 × 122 ÷ 365 | $96,000 × 88 ÷ 261 |
| Pro rata salary | $32,087.67 | $32,367.82 |
| Difference | n/a | $280.15 more |

### Why the Medicare levy is reduced here

$32,000 sits between the latest announced thresholds of $28,011 and $35,013. Only 10 cents per dollar above $28,011 is payable until the full 2% applies ([ATO Medicare levy reduction](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners)). The 2026-27 thresholds are not yet announced.

## Why part-time take-home falls less than you expect

Tax falls faster than pay, because the dollars you give up were taxed at the highest rate. These are the cuts when you work 60% of full-time hours on $96,000.

- **40%**: Cut in gross pay
- **34.7%**: Cut in take-home
- **58.5%**: Cut in tax and Medicare ($21,240 falls to $8,816)

Dropping to $57,600 removes $38,400 of income, and every dollar of it was taxed at 30% plus the 2% Medicare levy.

### How LITO and HELP widen the gap

The low income tax offset adds to the effect. At $57,600 it's $136, because it phases out at 1.5 cents per dollar above $45,000 and ends at $66,667. Full-time pay at $96,000 gets none.

A HELP debt sharpens the difference. Full-time pay of $96,000 carries a compulsory repayment of $3,970.80, which is 15 cents for each dollar above $69,528. At $57,600 there's no repayment at all, so with a HELP debt the 0.6 FTE worker keeps 68.9% of full-time take-home ($48,784 against $70,789.20).

### Lower FTE and each payday

The gap widens at lower FTE. A 0.4 FTE worker earns 40% of the gross but keeps 47.2% of full-time take-home, helped by a $655 LITO.

Withholding follows the same pattern each payday. A weekly pay of $1,107.69 at 0.6 FTE has $172 withheld, which is 15.5% of the pay.

## Leave, super and public holidays on a pro rata basis

Part-time employees get the same entitlements as full-time staff, scaled to their ordinary hours.

Annual leave and personal leave accrue on the hours you work under the National Employment Standards. A 0.6 FTE employee builds leave at 60% of the full-time hours.

Super guarantee is 12% of qualifying earnings, so it scales with pay. At 0.6 FTE that's $6,912 a year against $11,520 full-time. Under Payday Super it reaches your fund within 7 business days of each payday.

### Which public holidays are paid

Public holidays are paid when they fall on a day you'd normally work. A Monday public holiday is paid for someone who works Monday to Wednesday, and unpaid for someone who works Wednesday to Friday. Over a year, two 0.6 FTE staff on the same salary can end up with a different number of paid days off.

## Where the pro rata figure can be wrong

The calculator assumes resident tax rates, one job and the tax-free threshold claimed.

- Your award or agreement may define full-time as more or less than 38 hours.
- Part-year results assume no other income in 2026-27 unless you enter it.
- Overtime, penalty rates and allowances aren't part of the pro rata salary.
- A full-time package that includes super gives a pro rata package, so divide it by 1.12 to find the base salary that's taxed.
- Medicare levy reductions use 2025-26 thresholds, the latest announced.

Once your pro rata pay is set, these take it further.

- [Hourly to salary calculator](https://calculatax.com/salary/hourly-to-salary-calculator/): Your pay as an hourly rate, or the reverse.
- [Pay rise calculator](https://calculatax.com/salary/pay-rise-calculator/): What a raise adds after tax.
- [Monthly pay calculator](https://calculatax.com/salary/monthly-pay-calculator/): A yearly salary as monthly take-home pay.
- [Bonus tax calculator](https://calculatax.com/salary/bonus-tax-calculator/): The tax on a one-off payment.

## Pro rata questions: part-year pay, part-time hours, 0.6 FTE and compressed weeks

### What is pro rata salary?

Pro rata salary is the full-time salary scaled to the share of full-time hours or days you work. A $96,000 role worked 22.8 hours a week pays $57,600, which is 60% of full-time. Job ads often quote the full-time figure with "pro rata", so the actual pay is lower.

### How do I work out pro rata pay for part of a year?

Multiply the full-time salary by the days you're employed in the financial year, then divide by 365. Starting a $96,000 role on 1 March 2027 gives 122 days and $32,087.67 for 2026-27. Withholding assumes a full year, so a refund is likely if that's your only income.

### How do I calculate pro rata wages for part-time hours?

Divide your weekly hours by the full-time hours, then multiply by the full-time salary. On a 38-hour role, 22.8 hours is 0.6, and 0.6 × $96,000 is $57,600. The hourly rate stays the same at $48.58.

### What does 0.6 FTE mean in a job ad?

0.6 FTE means 60% of a full-time load: 22.8 hours on a 38-hour week, or three days. The salary is 60% of the full-time figure, so a $96,000 role pays $57,600. Take-home is 65.3% of full-time take-home, because tax falls faster than pay.

### Is a compressed four-day week pro rata?

No, if you still work full-time hours. Four days of 9.5 hours is 38 hours, so you receive the full $96,000. Three days of 9.5 hours is 28.5 hours, or 0.75 FTE, which pays $72,000.

*Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.*

## Sources

- [ATO: Tax rates: Australian residents](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents)
- [ATO: Low income tax offset](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset)
- [ATO: Medicare levy reduction for low-income earners](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners)
- [ATO: Working out the weekly earnings](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-1-statement-of-formulas-for-calculating-amounts-to-be-withheld/working-out-the-weekly-earnings)
- [ATO: Super guarantee](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee)