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Pro-rata salary is the full-time cash salary multiplied by your share of full-time hours. Tax is then worked out on the reduced annual amount. It is not a percentage taken off full-time net pay.
Use the ordinary hours in each working week
Enter the full-time ordinary hours and the ordinary hours you plan to work part-time. The calculator divides part-time hours by full-time hours, then applies that share to salary before working out tax. For example, 24 out of 38 hours is about 63% of the full-time salary.
Start from the full-time salary excluding super. The package setting is useful if the quoted offer combines salary and employer contributions.
Read the annual amount before the pay cycle
A part-time salary is still usually quoted as an annual amount for the agreed hours. Your contract should explain whether the advertised figure is full-time equivalent or the actual amount for your schedule.
Keep paid weeks separate from ordinary hours. Paid leave still belongs in the paid year. Only reduce paid weeks for time that will actually be unpaid, otherwise you count the salary reduction twice.
What the result tells you
The estimate starts with a full year of the same salary. It works out income tax, the low income tax offset where eligible, Medicare, any Medicare levy surcharge and compulsory HELP repayments. Employer super is shown separately.
For 2026-27, the annual estimate includes the new standard work deduction for eligible salary income unless you turn it off. The deduction is settled at tax time. Your employer may withhold more during the year, so the figures are a budgeting guide rather than a promise about your next payslip.
Weekly, fortnightly and monthly figures are annual amounts divided by 52, 26 and 12. Payroll timing, a part-year job, other income and personal deductions can change the final result.
Sources you can check
Sources checked for this page on 2 October 2026. Statistics keep their own measurement dates.