Pro Rata Salary Calculator

How the pro rata salary calculator works

1. 1

   Enter the full-time annual salary

   Job postings that list a salary as prorated are quoting the full-time equivalent. Enter that headline figure first, since everything else in this calculator is a proportion of it rather than a separate rate of pay.

2. 2

   Enter the employer's full-time hours

   Full-time hours are commonly 40 a week in the US, but some employers set it lower. The same part-time hours produce a different prorated salary depending on the employer's own full-time figure, so use theirs rather than a general assumption.

3. 3

   Enter the hours you actually work

   The ratio between your hours and full-time hours is the share of the salary you receive. The calculator shows this ratio explicitly so you can check an offer against the posted full-time figure.

4. 4

   Add a part-year period if you are not working the full year

   If you are starting, leaving, or on a fixed-term assignment for only part of the year, set the number of months. The calculator then shows both the annualized salary and the amount for that shorter period.

The prorated salary formula

Prorated annual salary = full-time salary x (your hours / full-time hours) Part-year pay = prorated annual salary x (months worked / 12)

• •The hours ratio and the part-year ratio apply separately, so a half-time role for six months pays a quarter of the full-time annual salary.
• •The monthly figure divides the prorated annual salary by twelve and the weekly figure divides it by 52.
• •Prorating applies to salary. PTO accrual, 401(k) matching and other benefits each follow their own plan rules and are not automatically the same percentage.
• •This calculator works in gross pay. Federal and state income tax and FICA are calculated from the prorated figure, not from the full-time equivalent.

Worked example: 24 hours a week on a $60,000 full-time salary

A role is posted at $60,000 a year, based on a 40-hour full-time week. The employee will work 24 hours a week for the full year.

Full-time salary

$60,000

Full-time hours per week

40

Hours actually worked per week

24

Proportion of full time

60%

Prorated annual salary

$36,000.00

Monthly gross pay

$3,000.00

Weekly gross pay

$692.31

The role pays $36,000 a year, which is 60% of the $60,000 full-time equivalent salary.

What proration does and does not cover

Proration is about the ratio, not a lower rate of pay

A prorated salary should reflect the same hourly value as the full-time equivalent. If the implied hourly rate is lower than a full-time colleague doing comparable work, that is a pay-equity question rather than a proration calculation.

PTO and benefits follow their own plan rules

Most employer PTO policies accrue proportionally to hours worked, but this is set by the employer's own plan rather than a federal rule -- the FLSA does not require paid vacation, holiday or sick time at all. Check the plan document rather than assuming the salary ratio applies.

Minimum wage still applies at the implied hourly rate

Whatever hours you actually work, the resulting hourly rate must still meet federal and state minimum wage requirements. A prorated salary that implies less than minimum wage is not compliant regardless of the ratio used to reach it.

Part-year and part-time are separate reductions

Working reduced hours for only part of the year applies both reductions. The calculator keeps them visible so you can see whether an offer reflects the hours, the period, or both.

Frequently asked questions

What does a prorated salary mean on a job posting?

It means the salary shown is the full-time equivalent and your actual pay will be a share of it based on the hours you work. A $60,000 prorated salary for a role worked at 24 hours a week on a 40-hour full-time schedule pays $36,000. Employers quote the full-time figure so candidates on different schedules can compare a role on a like-for-like basis.

How do I calculate my prorated salary?

Divide your weekly hours by the employer's full-time weekly hours, then multiply the full-time salary by that fraction. For 24 hours against a 40-hour week the fraction is 0.6, so a $60,000 salary becomes $36,000. If you are also only working part of the year, multiply again by the months worked divided by twelve.

Is 40 hours always considered full-time in the US?

Not by federal law. The FLSA does not define a specific number of hours as full-time; 40 hours a week is the common convention, but individual employers can and do set a lower full-time standard. Always use the employer's own stated full-time hours when checking a prorated figure, since the same part-time hours produce a different result against a 35-hour versus a 40-hour full-time week.

Does my PTO accrue at the same percentage as my prorated salary?

Often, but it depends entirely on the employer's PTO policy rather than any federal requirement. Because the FLSA does not mandate paid vacation, holiday or sick leave, each employer's plan document sets its own proration method for part-time accrual. Check the plan rather than assuming it automatically matches your salary ratio.

Is a prorated salary calculated before or after tax?

Before. The prorated figure is your gross salary, and federal income tax, applicable state income tax, and FICA (Social Security and Medicare) are then calculated from that reduced amount. Standard deduction and credit amounts are not prorated, so part-time workers often owe proportionally less federal tax than the full headline salary would suggest.