How to Prorate a Salary
Prorated salary = Annual salary ÷ Working days in the year × Working days employed
2026 has 261 weekdays. A $65,000 salary is $249.04 per working day.
- Working-day method: counts Monday to Friday.
- Calendar-day method: divides by 365 and counts every day: $51,821.92 for the same dates.
- 260-day method: a fixed 52 × 5 divisor many payroll systems use.
Prorated Salary for a Partial Month
A partial month prorates the monthly salary by the working days in that month. March 2026 has 22 working days; starting March 16 leaves 12 of them, so a $5,416.67 monthly salary pays $2,954.55 for March.
Prorated Salary for Part Time Schedules
A part-time schedule prorates by the share of full-time hours: 24 hours of a 40-hour week is 60%, so a $65,000 full-time salary pays $39,000. The Salary to Hourly Calculator converts the result to an hourly rate.
Prorated Salary for a New Hire
A new hire's first-year pay is the daily rate times the working days from the start date to December 31. Enter the first day paid and the last day of the year.
Starting on July 1, 2026 at $65,000, the second half of the year has 132 working days, so the prorated salary is $32,873.56. The calendar-day method gives $32,767.12 for the same 184 days.
Half a year is not exactly half the salary. July to December hold 132 of the year's 261 weekdays, so the working-day method pays a little more than half here.
Prorated Salary in a Final Paycheck
When you leave mid-year, the salary earned is prorated to your last day of work, and the final paycheck pays whatever part of it the regular paychecks have not.
A $65,000 employee whose last day is May 15, 2026 has earned $24,157.09 for the year by the working-day method (97 working days). Subtract the gross already paid this year to find what the final paycheck owes, before any PTO payout.
State law sets how soon the final paycheck is due, and some states require it on the last day. The PTO Calculator values unused hours.
Working Days by Month in 2026
Each month of 2026 has between 20 and 23 weekdays, which is why a monthly salary is worth a different amount per day from month to month.
| Month | Working days | Pay at $65,000 a year |
|---|---|---|
| January | 22 | $5,478.93 |
| February | 20 | $4,980.84 |
| March | 22 | $5,478.93 |
| April | 22 | $5,478.93 |
| May | 21 | $5,229.89 |
| June | 22 | $5,478.93 |
| July | 23 | $5,727.97 |
| August | 21 | $5,229.89 |
| September | 22 | $5,478.93 |
| October | 22 | $5,478.93 |
| November | 21 | $5,229.89 |
| December | 23 | $5,727.97 |
Weekdays only, with public holidays counted as paid working days. The monthly figures add up to the full $65,000.
Working Days, Calendar Days or a 260 Day Year
The three proration methods give slightly different pay for the same dates, so the method should be written into the offer letter or policy.
| July 1 to December 31, 2026 | Daily rate | Prorated pay |
|---|---|---|
| Working days (÷ 261) | $249.04 | $32,873.56 |
| Calendar days (÷ 365) | $178.08 | $32,767.12 |
| 260-day year | $250 | $33,000 |
The 260-day year always uses 52 × 5 days. It pays a bit more per day than the 261-day count of 2026, because the divisor is smaller.
Prorating Salary for Unpaid Leave
Unpaid leave cuts pay by the daily rate times the full days missed. Three unpaid days on a $65,000 salary reduce pay by $747.13 by the 2026 working-day method.
For exempt salaried employees, federal rules limit these deductions. An employer may deduct full days taken for personal reasons, but not partial days, except for unpaid leave under the Family and Medical Leave Act (29 CFR 541.602). Docking pay for a few hours can cost the employee's exempt status.
Prorating a Bonus or Raise
A prorated bonus is the full bonus × the months or days employed in the bonus year ÷ the full year. A $5,000 target bonus for a hire who worked 7 of 12 months pays $2,916.67.
A mid-year raise prorates the same way: the old salary for the days before the raise plus the new salary for the days after. Run the calculator once for each part and add the results. The Pay Raise Calculator shows the raise itself.
Frequently Asked Questions
How do you calculate a prorated salary?
You calculate a prorated salary by dividing the annual salary by the working days in the year and multiplying by the days worked.
How many working days are in 2026?
2026 has 261 working days from Monday to Friday, before public holidays.
Is prorated pay based on working days or calendar days?
Prorated pay uses either method; the employer chooses. The offer letter, handbook or state final-pay rules state which.
How do I calculate a daily rate from a salary?
You calculate a daily rate by dividing the annual salary by the working days in the year. $65,000 over 2026 is $249.04 a day.
How do I prorate a salary for a partial month?
You prorate a partial month by dividing the monthly salary by the working days in that month and multiplying by the days worked. Enter the first and last day in the calculator for the yearly method.
Are public holidays counted in a prorated salary?
Yes, in this calculator. Paid holidays count as working days, since salaried staff are paid for them.
How do I prorate an annual bonus?
You prorate a bonus by multiplying it by the share of the year you worked. Seven months of a $5,000 bonus is $2,916.67.
Does 2026 have 260 or 261 working days?
2026 has 261 weekdays. The 260-day method is a fixed payroll convention of 52 weeks × 5 days.