Pro-Rata & Part-Time Guide Reviewed 28 July 2026

Pro-Rata Salary and Part-Time Pay in Ireland

Understand pro-rata salary, FTE, three-day and four-day weeks, job sharing, reduced hours, shorter working years and part-time annual leave.

Quick answer

  • Pro-rata salary starts from the full-time salary and applies the reduced work pattern.
  • FTE percentage normally compares weekly hours, while a shorter paid year adds a second adjustment.
  • A four-day week can be reduced hours or compressed full-time hours.
  • Part-time workers can still accrue paid annual leave.
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Pro-Rata Salary Calculator

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On this page
  1. The pro-rata formula
  2. FTE percentage versus overall work-pattern percentage
  3. Three-day and four-day weeks
  4. Job sharing
  5. Reduced weekly hours
  6. Shorter working year and term-time arrangements
  7. Variable-hour part-time work
  8. Part-time annual leave

The pro-rata formula

Pro-rata salary = Full-time salary × hours ratio × paid-weeks ratio

The hours ratio compares your weekly hours with full-time weekly hours. The paid-weeks ratio is needed only when your salary covers fewer paid weeks than the full-time benchmark.

FTE percentage versus overall work-pattern percentage

FTE commonly describes weekly hours as a share of full-time hours. If both roles cover the same paid year, that hours percentage also drives salary. A shorter paid working year requires a separate weeks ratio, so the overall salary percentage can be lower than the weekly-hours FTE.

Three-day and four-day weeks

Use weekly hours, not days alone. Three normal full-time-length days may differ from three shorter days. A four-day arrangement may be 80% hours, another percentage, or compressed full-time hours with no salary reduction.

Job sharing

A job-share salary depends on each person’s contracted share, not automatically one half. Enter the full-time salary and the hours and paid weeks attached to your own share. Employer or public-service rules may add role-specific rounding or allowances.

Reduced weekly hours

When paid weeks are unchanged, the main adjustment is the weekly-hours ratio. Keep allowances, premiums and benefits separate until the employer confirms whether they reduce proportionally or remain fixed.

Shorter working year and term-time arrangements

Where part of the year is genuinely unpaid, the paid-weeks ratio reduces the salary in addition to the weekly-hours ratio. Do not use this adjustment for ordinary paid annual leave.

Variable-hour part-time work

The pro-rata calculator is best for a salary quoted from a full-time benchmark. If you are paid for each hour and weekly hours vary, use the Hourly to Annual Calculator and run low, typical and high scenarios instead.

Part-time annual leave

Part-time status does not remove annual-leave rights. Entitlement and leave pay depend on the applicable hours-based rules and employment pattern. Paid leave should remain represented in paid weeks; check WRC or Citizens Information guidance for the entitlement method.

Frequently asked questions

What does pro-rata salary mean?

It means a full-time salary is adjusted in proportion to your work pattern.

How is FTE percentage calculated?

Divide your weekly hours by the full-time weekly hours and express the result as a percentage.

Is a four-day week always 80% pay?

No. It depends on hours. Compressed full-time hours may remain 100% pay.

How does job-share salary work?

Use your contracted share of full-time hours and any paid-weeks adjustment. Do not assume every job share is exactly 50%.

Should paid annual leave reduce my paid weeks?

No. Paid leave remains paid time.

What if I work fewer weeks each year?

Use the paid-weeks inputs when those weeks are genuinely unpaid.

Can I use this for variable hourly work?

Use the Hourly to Annual Calculator when pay is based on each hour rather than a full-time salary benchmark.

Does pro-rata salary include tax?

No. Use the final gross annual result in the Net Salary Calculator.

Sources & references

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