IR35 Calculator
Estimate your take-home pay as an inside IR35 contractor in England & Wales.
Apprenticeship levy?
209.9 paid this year
Type
Salary sacrifice?
Plan
Postgraduate loan
Only payments landing in the 2026/27 tax year are included here.
| Gross billed revenue this tax year | £104,952.38 |
| Employer NI | −£13,031.49 |
| Apprenticeship levy | −£457.32 |
| Contract gross salary this tax year | £91,463.58 |
| Contract income tax | −£24,017.43 |
| Employee NI | −£3,671.77 |
| Contract take-home this tax year | £63,774.37 |
Monthly this tax year £5,797.67
Daily this tax year £303.83
Tax rate this tax year 39.2%
How this works
- Gross billed revenue this tax year 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. Result totals include only payments whose assumed pay date lands in the selected tax year.
- 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 — 22.1 days' income (£11,047.62) is deferred because the assumed pay date falls outside the selected tax year, so it is not included in the results above.
- 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.