Scaling the full-time tax bill is the classic wrong answer. It is worth checking any calculator — or employer spreadsheet — against this one case. Multiplying the full-time tax bill by the pro-rata fraction gives £2,691.60 of Income Tax on a 0.6 share of £35,000. The correct figure, from running the bands on the reduced salary, is £1,686.00 — an overstatement of £1,005.60. The error grows as the salary falls and disappears only for someone whose whole income sits above the higher-rate threshold.
The 28-day cap applies before bank holidays, and to hours too. Working Time Regulations 1998 reg 13A(3) limits the aggregate statutory entitlement to 28 days, so a six-day-a-week worker gets 28 days rather than the 33.6 the multiplication produces. Two things follow. Apply the cap before adding any contractual bank-holiday allowance, or you quietly delete leave the worker is owed. And apply it to an entitlement in hours as well: GOV.UK's holiday entitlement guidance caps it at 28 days of the average working day, so 60 hours over six days is 28 days of 10 hours, 280 hours, not the 336 hours that 60 × 5.6 gives.
Round part-days up, never down. Two separate traps share this line. In JavaScript, 3 × 5.6 evaluates to 16.799999999999997, so any entitlement shown to a worker has to be rounded before display — this page rounds to two decimals. Legally, Acas is clear that an employer must round a part-day up to the nearest half-day during a worker's first year of employment and may round up afterwards; rounding down is what turns a rounding convention into an underpayment.
The 52 versus 52.143 divisor is a real amount of money. A calendar year holds 52.14 weeks, but plenty of term-time contracts divide by a flat 52 instead. On the teaching-assistant example above the two produce £17,791.12 and £17,840.00, a gap of £48.88 a year. Neither is more lawful than the other, because no statute sets the formula. That is exactly why the divisor is a visible input on this page rather than a hidden constant: it is a question about your contract, and you can only answer it by reading it.
A term-time hourly rate is measured against paid weeks, not 52. The minimum wage check divides pay by the hours you are paid for. For a normal contract that is your weekly hours across all 52 weeks; for a term-time contract it is the weeks you are timetabled plus your paid holiday weeks — 44.6 weeks in the example above, giving 1,449.5 paid hours. Dividing a term-time salary by a full 52 weeks understates the hourly rate and can make a perfectly lawful offer look like a breach, which is the mirror image of the mistake worth avoiding.
Tax thresholds do not scale, so going part-time can cross a cliff edge. Every threshold in the system is an absolute cash figure. A £110,000 role at 0.6 pays £66,000 and leaves the £100,000–£125,140 Personal Allowance taper altogether, which is worth far more than the tax saved on the hours given up. The same mechanism runs the other way: dropping under £60,000 ends the High Income Child Benefit Charge, and dropping under £10,000 ends pension auto-enrolment. Check which lines your new salary crosses before you agree the hours.
"Pro rata" on an advert for a term-time post is genuinely ambiguous. Some schools and councils advertise the full-time-equivalent salary and expect you to apply both the hours fraction and the weeks fraction; others advertise a figure that already has the term-time reduction applied and label it "pro rata" because the hours are part-time. The two readings can differ by thousands of pounds on the same advert. Ask the recruiter for the actual annual salary, the weeks worked, the paid holiday weeks and the divisor, in those words, before you accept.