A part-time salary is the full-time figure scaled by your hours, and the tax then works in your favour: a £28,000 full-time role taken at three days a week pays £16,800 gross, of which 2026/27 deductions take only 7.05%, leaving £15,615.60, £1,301.30 a month. This page runs the common cases; the calculator handles yours exactly.
The two-step: scale, then tax
Step one is the fraction. 22.5 of 37.5 hours is 0.6, so £28,000 becomes £16,800. Step two is the same PAYE arithmetic every salary gets: the first £12,570 free of income tax, NI starting at the same threshold, and the rest through the 2026/27 bands. Do the steps in that order. Scaling the full-time NET by 0.6 instead would predict £14,207.76, which understates the real £15,615.60: the allowance does not shrink with the hours.
Common part-time patterns from a £28,000 full-time salary
Four days (0.8): £22,400 gross, £19,647.60 net. Three days (0.6): £16,800 gross, £15,615.60 net. School hours at roughly 0.5: £14,000 gross, £13,599.60 net, an effective deduction rate of just 2.86%. Below about £12,570 a year a part-time wage pays no income tax at all, though pension auto-enrolment and its employer contribution can still apply from £10,000.
What else moves when the hours do
Holiday scales with the same fraction: a three-day week accrues three-fifths of the 5.6 statutory weeks. Workplace pension contributions are a percentage of the actual pay, so they fall in cash terms but the employer's percentage must not. Student loan repayments only start above the plan threshold, so a part-time gross can drop below it entirely and the payslip line disappears; the loan itself simply waits. Each of these is visible in the calculator when you set pension and plan.
Questions people ask about part time salary calculator
Is there a separate tax band for part-time work?
No. Same bands, same allowance: a part-time gross just sits lower in them, which is why the average deduction rate falls.
How do I compare a part-time offer with my full-time job?
Compare per-hour NET: annual net ÷ (weekly hours × 52). It corrects for both the hours and the tax advantage of the smaller gross.
Do two part-time jobs pay more tax than one job of the same total?
By the year's end, no: but in-year the second job is often taxed at basic rate from pound one until HMRC splits your allowance across the codes. It reconciles; you can also ask HMRC to split the codes up front.