Actual Salary

Guide · 2026/27

Part-time pay,
properly pro rata.

Job adverts often show the full-time-equivalent salary. Your actual gross pay can reflect both your weekly hours and the number of weeks you are paid.

Practical guidance using current UK tax rules

01 · The starting salary

FTE is the full-time salary—not necessarily your pay

A 0.6 FTE role is 60% of the employer’s full-time hours. If the advertised FTE salary is £30,000, the simple pro-rata salary is £18,000 before tax. Actual Salary taxes the £18,000, not the £30,000.

02 · Days and hours

Three days is often 60%—but confirm the hours

Three equal days out of five usually means 0.6 FTE. It can differ if full-time staff work compressed hours or your working days are not equal. Use the percentage or contracted weekly hours supplied by the employer where possible.

03 · Term-time roles

Weekly hours and paid weeks both matter

Teaching assistants and other support roles may work reduced weekly hours during term time. Set the weekly FTE first, then select term-time and enter the paid weeks from the offer or payroll team. Contracts often add paid holiday weeks, so “39 weeks worked” does not automatically mean 39 paid weeks.

Tax and National Insurance depend on actual taxable pay. Pensionable pay can follow scheme-specific rules, so check the employer’s illustration as well.

Official help

Check the contract and your rights