Understanding Salary Proration

Modified on Mon, 14 Sep at 2:00 PM

Purpose

Salary proration ensures employees are paid correctly when they are hired, terminated, or get a pay change mid-pay-period. They receive pay for the days actually worked at each rate, not a full-period salary. UZIO prorates automatically. This article explains exactly how, so you can verify any prorated paycheck before you approve.

Who needs this: Any user whose role includes the Payroll permission and who reviews pay runs.

When proration applies

EventBehavior
New hire mid-periodPaid from hire date to period end.
Termination mid-periodPaid from period start through the last working day.
Salary change mid-periodOld rate for days before the effective date, new rate from the effective date on.

Which employees:

  • Salaried employees: prorated automatically for all three events.
  • Hourly employees not on UZIO Time Tracking: prorated automatically for mid-period hire and termination.
  • Hourly employees on UZIO Time Tracking: no proration needed. They are paid for clocked hours.

How UZIO calculates proration

The same method applies across all pay frequencies, based on working days (Monday to Friday):

  1. Hourly rate is derived from annual salary (for example, bi-weekly: annual ÷ 26 ÷ 80 hours).
  2. Working days per pay period: UZIO counts the actual weekdays (Monday to Friday) in the pay period, excluding Saturdays and Sundays. Typically 5 for weekly and 10 for bi-weekly, and the exact weekday count of the period for semi-monthly and monthly.
  3. Hours per working day: period hours ÷ working days in that period.
  4. Actual working days:
    • New hire: hire date through period end, including the hire date (weekends excluded).
    • Termination: period start through termination date, including the termination date.
    • Rate change: days at the old rate run from period start up to but excluding the effective date. The new rate applies from the effective date.
  5. Prorated pay = actual working hours × applicable hourly rate, summed across old and new rates for a mid-period change.

Worked example: mid-period salary change

John is salaried, paid bi-weekly. His salary changes from $60,000 to $65,000 effective Feb 6, 2025. The pay period is Feb 3 to 16, 2025 (10 working days, 80 hours, 8 hours per day).

StepCalculationResult
Old hourly rate60,000 ÷ 26 ÷ 80$28.85
New hourly rate65,000 ÷ 26 ÷ 80$31.25
Hours at old rateFeb 3 to 5 = 3 days × 824 hrs
Hours at new rateFeb 6 to 16 = 7 working days × 856 hrs
Pay at old rate24 hrs × old rate$692.31
Pay at new rate31.25 × 56$1,750.00
Prorated salary$2,442.31

UZIO calculates from the unrounded hourly rate ($28.8462, not $28.85), so a prorated figure can differ by a cent or two from hand math done with the rounded rate.

Special considerations

  • Holidays and PTO: employees receive holiday pay only for holidays during active employment, and approved PTO is paid only if it falls within the active period. When a salary changes mid-period, check the holiday and PTO lines on the Payroll Register before approving to confirm they carry the rate you expect for those dates.
  • Overtime for salaried non-exempt employees: after a mid-period change, OT and double-OT use the prorated (blended) wage rate. In the example above: $2,442.31 ÷ 80 = $30.53 per hour.

Common mistake: Expecting calendar-day proration. UZIO prorates on working days (weekends excluded). A hire date of Saturday the 12th and Monday the 14th produce the same prorated pay.

Related articles

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article