Pro Rata Salary Calculator Australia
Pro rata salary calculator, 2026–27
Uses 2026–27 resident tax rates, the low income tax offset and the Medicare levy. Leave follows the National Employment Standards: 4 weeks of annual leave and 10 days of personal leave a year, pro rata to your ordinary hours.
This pro rata salary calculator turns a full-time salary into a part-time one. Enter the full-time salary for the role and either the hours or the days you will work, and it shows your pro rata salary, your take-home pay after tax for 2026–27, your employer super and how much leave you build up each year.
The short answer: pro rata salary = full-time salary × your hours ÷ full-time hours. In most Australian workplaces full time is 38 hours a week, so 22.8 hours (three standard days) is 0.6 of full time and a $90,000 role pays $54,000.
How pro rata salary is calculated
Employers advertise many part-time jobs at the full-time rate, often written as "$90,000 pro rata" or "$90,000 FTE". That figure is what the job would pay at full-time hours, not what you will earn. To find your real salary you work out your fraction of a full-time week, called your full-time equivalent or FTE, and apply it to the advertised amount.
By hours
Divide your contracted weekly hours by the full-time hours for the role, then multiply by the full-time salary. On a 38-hour full-time week, 30 hours is 30 ÷ 38 = 0.789 FTE, so a $90,000 salary becomes about $71,053. If your workplace uses a 37.5 or 40-hour week, change the full-time hours in the calculator to match your award or agreement.
By days
If every day is the same length, count days instead. Three days out of five is 0.6 FTE and four days is 0.8 FTE. Half days work too: 2.5 days a week is 0.5 FTE. Days only give the right answer when your part-time days are the same length as a full-time day, so use hours if yours are shorter or longer.
Pro rata salary table
This table shows the part-time salary for common full-time salaries at four common part-time arrangements.
| Full-time salary | 2 days (0.4) | 2.5 days (0.5) | 3 days (0.6) | 4 days (0.8) |
|---|---|---|---|---|
| $60,000 | $24,000 | $30,000 | $36,000 | $48,000 |
| $75,000 | $30,000 | $37,500 | $45,000 | $60,000 |
| $90,000 | $36,000 | $45,000 | $54,000 | $72,000 |
| $110,000 | $44,000 | $55,000 | $66,000 | $88,000 |
| $130,000 | $52,000 | $65,000 | $78,000 | $104,000 |
Take-home pay on a part-time salary
Working fewer hours cuts your gross pay in a straight line, but it does not cut your take-home pay in a straight line. Australia taxes income in brackets, and the low income tax offset helps lower incomes, so a part-time salary loses a smaller share to tax. Here is a $90,000 full-time role at different FTEs, using 2026–27 resident rates with the tax-free threshold claimed and no study loan.
| Hours (of 38) | FTE | Salary | Tax and Medicare | Take-home per year | Share of full-time take-home |
|---|---|---|---|---|---|
| 38 | 1.0 | $90,000 | $19,320 | $70,680 | 100% |
| 30.4 | 0.8 | $72,000 | $13,560 | $58,440 | 82.7% |
| 22.8 | 0.6 | $54,000 | $7,610 | $46,390 | 65.6% |
| 19 | 0.5 | $45,000 | $4,595 | $40,405 | 57.2% |
| 15.2 | 0.4 | $36,000 | $2,690 | $33,310 | 47.1% |
So moving from five days to three cuts gross pay by 40%, but take-home pay by only about 34%. At 0.6 FTE the fortnightly take-home is about $1,784. If you have a HELP debt, a part-time salary can also drop your income below the $69,528 repayment threshold, which removes compulsory repayments altogether. See the HELP repayment rates for how the threshold works.
What else is pro rata when you work part-time
Part-time employees in Australia get the same National Employment Standards as full-time staff, scaled to their ordinary hours.
- Annual leave: four weeks of your ordinary hours a year. On 22.8 hours a week that is 91.2 hours, compared with 152 hours for a 38-hour week.
- Personal and carer's leave: 10 days a year for full time, so two weeks of your ordinary hours. On 22.8 hours a week that is 45.6 hours.
- Public holidays: you are paid for a public holiday when it falls on a day you would normally work. You do not get extra pay for a public holiday on your day off.
- Super: your employer pays 12% of your ordinary time earnings, so it follows your pro rata salary. There is no minimum monthly amount before super applies.
- Allowances and bonuses: many are paid pro rata, but some, such as a phone or tool allowance, may be paid in full. Check your contract or award.
Pro rata salary and your hourly rate
A pro rata salary keeps the same hourly rate as the full-time role. A $90,000 salary on a 38-hour week works out to about $45.55 an hour (90,000 ÷ 52 ÷ 38), whether you work two days or five. If you want to compare a part-time salary with a casual hourly offer, the salary to hourly calculator converts both ways.
Starting or leaving part way through the year
Pro rata also applies to time, not just hours. If you start a job in March on a $90,000 salary, you earn only for the part of the financial year you work there. For a rough figure, multiply the salary by the number of days you are employed and divide by 365. Your tax is still worked out on your total income for the year, which is why people who start work part way through the year often get a refund. Read how the tax-free threshold works when you start or change jobs.
Common mistakes with pro rata pay
- Using 40 hours instead of 38. Most awards set full time at 38 hours a week, and using 40 makes your part-time salary look smaller than it is.
- Comparing gross pay only. Part-time take-home pay falls less than gross pay, so compare the take-home figures before deciding.
- Forgetting super is on top. Unless the job is advertised as a package including super, your employer pays 12% on top of the pro rata salary.
- Not checking the tax withheld. If you have two part-time jobs, claim the tax-free threshold with one employer only. The PAYG tax calculator shows what each employer should withhold.
For a full breakdown by pay cycle, try the weekly tax calculator, the fortnightly tax calculator, or the main salary calculator for HELP, super and pay rises in one place.
Pro rata salary FAQs
How do I calculate a pro rata salary in Australia?
Divide your part-time hours by the full-time hours for the role, usually 38 a week, and multiply the result by the full-time salary. For example, 22.8 hours on a $90,000 full-time salary is 22.8 ÷ 38 = 0.6, so the pro rata salary is $54,000.
Is a 3-day week 60% of a full-time salary?
Yes, if full time is 5 days of equal length. Three days out of five is 0.6 FTE, so a $90,000 full-time salary becomes $54,000 a year.
Do part-time workers pay less tax?
They pay less tax in dollars, and usually a lower share of their income, because Australian tax is progressive. On a $90,000 role, working 60% of the hours keeps about 66% of the full-time take-home pay.
Is super paid pro rata for part-time work?
Super is paid at 12% of your ordinary time earnings, so it falls in line with your pro rata salary. There is no minimum earnings threshold, so every part-time dollar of ordinary pay attracts super.
How much annual leave does a part-time employee get?
Four weeks of their ordinary hours each year. Someone working 22.8 hours a week builds up about 91.2 hours of annual leave, compared with 152 hours for a 38-hour full-time week.
Does my hourly rate change if I go part-time?
No. A pro rata salary keeps the same hourly rate as the full-time role. A $90,000 salary on 38 hours a week is about $45.55 an hour whether you work 3 days or 5.