The optical spin-orbit interaction (SOI) caused by momentum-dependent Pancharatnam–Berry phase (PB) provides new opportunities in the development of spin-optical devices, but the relatively low conversion efficiency limits its application. Here, through rigorous full-wave analyses on it in a parity-time (PT) symmetric system with thickness less than a wavelength, we find that the conversion efficiency of the SOI can be enhanced in both transmission and reflection in a wide range of incidence angles. When the parameters of the PT symmetric syst...