Part-time pay calculator

Part-time gross pay equals full-time salary × part-time hours ÷ full-time hours. Income Tax, NI and loan repayments are then recalculated on the reduced salary. Net pay is not simply the same fraction of full-time take-home because thresholds and allowances apply to each calculation.

Use contracted paid hours for the same period. The calculator assumes the same hourly pay and a stable pattern for the whole tax year. Unpaid leave, term-time contracts, overtime and bonuses need separate adjustments.

A £40,000 full-time salary at 37.5 hours becomes £24,000 at 22.5 hours. Without pensions or loans, estimated annual take-home is £20,799.60, or £1,733.30 a month.

England, 2026/27. One job for a full tax year, standard Personal Allowance with income taper and ordinary employee NI below State Pension age. Excludes other income, benefits in kind, special tax codes and directors. Monthly figures are annual estimates divided by 12, not payslip predictions. Pension contributions and changes to benefits or childcare support are excluded.

• Personal Allowance and adjusted-net-income taper
• Category A rates and annual NI thresholds
• NI normally deducted per pay period
• Separate employment NI liabilities and aggregation exceptions
• Plan thresholds, rates and simultaneous undergraduate/postgraduate deductions
• Loan earnings follow Class 1 NI earnings; pension net pay does not lower loan earnings
• Multiple employers and Self Assessment loan aggregation
• Voluntary repayments may not help before write-off and are not refundable

Checked 2026-10-25. Estimate only, not financial advice.