Northern Ireland Pro-Rata Salary Calculator
How Your Pro-Rata Salary Is Calculated in Northern Ireland
If you're starting a job mid-year, leaving before the end of the tax year, or working a fixed-term contract in Northern Ireland, your salary and deductions will be prorated. This calculator estimates your actual take-home pay based on your working period and gross salary using 2024/25 UK thresholds.
Understanding Pro-Rata Earnings
A prorated salary means you’re paid a portion of the annual salary based on how long you work. For example, a £36,000 salary paid over 6 months results in £18,000 gross. Our calculator allows you to specify start and end dates, or input your prorated income manually.
Income Tax (PAYE)
Northern Ireland follows UK-wide PAYE income tax rules, with 20% (basic), 40% (higher), and 45% (additional) tax bands. The standard personal allowance of £12,570 usually applies in full, even for short-term contracts—unless your tax code specifies otherwise. The calculator simulates tax over the relevant period and adjusts for cumulative earnings using your tax code (e.g. 1257L, BR, or D0).
National Insurance Contributions (NICs)
NICs are applied per pay period, not on a cumulative basis. That means even for short contracts, if your monthly earnings exceed the Primary Threshold, you’ll pay 8% on earnings up to the Upper Earnings Limit. The calculator applies NI logic on a monthly basis over your working term.
Pension Contributions
If you’re enrolled in a pension scheme, contributions will be deducted from your prorated income. Pension contributions reduce your taxable income and may lower your income tax and NI bills. You can enter a pension percentage to see the effect on your final take-home pay.
Student Loan Repayments
Student loan deductions apply only when your monthly income exceeds the plan-specific threshold. If you're working for a limited time, deductions may only apply in certain months. Our calculator checks your gross salary against the repayment plans (Plan 1, 2, 4, or Postgraduate) and deducts accordingly.
Tax Code Considerations
Your tax code determines how much of the personal allowance you receive and whether adjustments are made for second jobs or benefits-in-kind. Codes like BR or D0 mean your earnings are taxed without any personal allowance. The calculator adjusts tax calculations based on your selected tax code.
This tool is ideal for employees on short-term contracts, maternity cover, or those returning or leaving mid-tax-year in Northern Ireland. It gives a clear estimate of your net pay over the time you're employed.