IR35 Calculator
Estimate your take-home pay as an inside IR35 contractor in England & Wales.
Apprenticeship levy?
229.2 paid this year
Type
Salary Sacrifice?
Plan
Postgraduate Loan
| Gross billed revenue | £114,619.05 |
| Employer NI | −£14,232.47 |
| Apprenticeship levy | −£499.44 |
| Contract gross salary | £99,887.14 |
| Income tax | −£27,386.86 |
| Employee NI | −£4,007.74 |
| Contract take-home | £68,492.54 |
Contract monthly £5,707.71
Contract daily £298.78
Contract tax rate 40.2%
How this works
- Gross billed revenue is your contract day-rate revenue paid in the selected tax year and excludes any prior gross income.
- Gross salary is reverse-engineered per monthly payroll period from your day rate after umbrella fees, employer NI, and any apprenticeship levy.
- Working days are counted as every weekday (Mon–Fri) from your start date to the tax year end (2027-04-05), minus 9 England & Wales bank holidays that fall in that range, minus your vacation days. Monthly payroll timing assumes pay lands at the end of the current or following calendar month.
- Vacation defaults to 20 days pro-rated by available workdays in the tax year (currently 20 days). Vacation is spread pro rata across payroll months for the timing estimate.
- Employer NI is charged at 15% above the monthly equivalent of the £5,000 annual threshold. The apprenticeship levy (0.5%) is included only when the levy toggle is on.
- Personal allowance (£12,570) is tapered by £1 for every £2 earned above £100,000 under tax code 1257L. Code 1257X is treated as non-cumulative month-one tax; BR taxes all contract income at 20% with no allowance.
- Salary sacrifice pension contributions reduce gross pay before employer and employee NI. Relief at source contributions are shown as your net payslip cost after the provider's 20% top-up, and the gross contribution extends the basic-rate band in the tax estimate. Pension inputs are capped at available gross pay.
- Payment offset — 2.8 days' income (£1,380.95) is deferred because the assumed pay date falls outside the selected tax year.
- NI and student loan deductions use monthly payroll thresholds; student loan deductions are rounded down per pay period.
- This is an estimate. Actual figures depend on your umbrella company's exact payroll processing. This calculator does not constitute tax advice.