Tier 2 General Salary requirement for extension 2018

[km443]

Hi Everyone

I have a question regarding tier 2 General visa extension . I got my visa for two years (Change of Employment) The salary is for this job is £27000 for 35 Hours as an IT Specialist . The SOC code for this JOB is 2133. However, for the extension , as an experienced worker , the new salary requirement is £41,400
[Source: Incomes Data Services in 2014, uplifted based on national changes in earnings].

My question is this salary from "Income Data service source" based on 40 Hours or 39 Hours. ??

I hope salary will be pro-rated based on the number of working hours stated on the Certificate of Sponsorship in my case 35 hours. is That correct.??

If it is 35 hours excluding lunch break then How the salary will be calculated and how much it will be.?

Many Thanks. I would be great if you could help me.