£Salary Calculator 3652026/27 tax year
OFF-PAYROLL ESTIMATE

Inside IR35 Contractor Calculator

Estimate take-home where off-payroll working rules apply. The default treats your rate as assignment income before employer costs.

This calculator does not assess whether IR35 applies. Engagements are assessed individually.
01 CONTRACT DETAILS
£
£
Assignment-rate mode deducts employer NI before estimating taxable gross pay.
02 ESTIMATED RESULT
ANNUAL CONTRACT REVENUE£115,0005 × 46 billable units
Employer NI£14,348
Taxable gross pay£100,652
Income Tax£27,823
Employee NI£4,024
Pension£0
Cash take-home£68,805

Your estimated taxable turnover is above the current VAT registration threshold. VAT registration may be required.

Assumptions and limitations

Annual estimates use standard annual National Insurance thresholds. Class 2 is not deducted: profits at or above £7,105 are treated as paid, while voluntary Class 2 below that level is optional. This model excludes umbrella margin, Apprenticeship Levy, benefits, capital allowances, VAT schemes, CIS, overseas residence and other specialist circumstances.

This calculator provides estimates based on the selected assumptions and published UK tax rates. It does not determine employment status and is not tax, accounting, legal, or financial advice. Actual liabilities may differ based on your circumstances.

Official sources