# Why and how are salaries prorated in Ireland?

Prorating a salary in Ireland is a common practice when an employee works only a portion of a pay period, such as when they start or leave a job mid-month or take unpaid leave. Proration ensures that employees are paid accurately for the actual days worked. Here’s a simple guide to understanding how salary proration is calculated in Ireland.

## Steps to Calculate Prorated Salary

### 1. **Determine Annual Income**

**Starting Point:**Begin with the employee’s annual salary. This is the total gross income that the employee would receive if they worked the full year without any interruptions.

### 2. **Divide by 260**

$Daily Rate=260Annual Salary$**Working Days in a Year:**The annual salary is divided by 260, which represents the average number of working days in a year (assuming a 5-day workweek and accounting for public holidays and weekends).

### 3. **Multiply by Actual Days Worked**

$Prorated Salary=Daily Rate×Days Worked$**Calculate Prorated Salary:**Multiply the daily rate by the actual number of days the employee worked in the month. This gives you the prorated salary for that period.

### Example Calculation

Suppose an employee has an annual salary of €52,000 and worked 15 days in a particular month.

**Annual Salary:**€52,000**Daily Rate Calculation:**$260€52,000=€200per day$**Prorated Salary:**$€200×15=€3,000$

In this example, the employee would be paid €3,000 for the 15 days worked in that month.

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