It is. But working 80% looks more attractive, when you work 80% for 84% of net income, rather than looking at the 80% of your salary. This assumes your employe

It is. But working 80% looks more attractive, when you work 80% for 84% of net income, rather than looking at the 80% of your salary. This assumes your employer will pay you less linearly, my previous employer had paid the half-time staff about a quarter of the full time salary for 25 hour weeks.