Proration of salary is a common practice used to calculate an employee's pay based on the actual number of days worked in a given month. This is particularly useful when an employee starts or ends employment mid-month or takes unpaid leave.

To prorate a salary, you first need to determine the daily rate. In South Africa, the daily rate is typically calculated using the following formula:

This formula assumes an average of 21.67 working days in a month, accounting for weekends and public holidays.

Once the daily rate is determined, the prorated salary can be calculated based on the actual number of days worked during the month.

This calculation ensures that the employee is paid accurately for the proportion of the month they worked.

In this example, if an employee with a monthly salary of R30,000 worked for 15 days in the month, their prorated salary would be approximately R20,772.60.