Contractor IR35 Take-Home
Compare your net take-home as a contractor inside IR35 (deemed employment) versus outside IR35 (own limited company: salary + dividends) on the same annual fee.
Проверени данни · юли 2026 г.
Who decides my IR35 status as a contractor?
For medium and large clients (and the public sector), the client makes the status determination. For small clients, your own limited company assesses IR35 status.
Източник: HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax and National Insurance rates, 2025/26. · актуализирано 2026
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Всичко за Contractor IR35 Take-Home
📋Представяне+
Runs the same annual contracting fee through both IR35 regimes for 2025/26. Inside IR35 the fee is taxed as employment income — income tax, employee NIC, and employer NIC borne through the fee. Outside IR35, your limited company pays a low director salary, deducts allowable expenses and employer NIC, pays corporation tax, then distributes the rest as dividends.
💡 Добри практики
- Most of the outside-IR35 advantage comes from dividends escaping National Insurance — it narrows at higher fees as the 25% corporation tax main rate applies.
- This model is indicative — it excludes VAT/Flat Rate Scheme, the Employment Allowance and pension annual allowance tapering.
- Getting the IR35 determination wrong is costly: HMRC can recover unpaid tax, interest and penalties from the fee-payer or your company.
🔢 Конкретен пример
£500 day rate over 220 billable days (£110,000 fee): the outside-IR35 route typically nets several thousand pounds more take-home than inside IR35, once salary, expenses and dividends are accounted for.
📖Ръководство за употреба+
Как да използвате този калкулатор
- 1
Enter your day rate and the number of billable days you expect to work in the year.
- 2
Set the director salary you would draw outside IR35, plus any allowable expenses.
- 3
Add any employer pension contribution you'd make outside IR35.
- 4
Compare the net take-home under each regime and the difference in favour of outside IR35.
📚Речник+
- Inside IR35
- The engagement is treated as disguised employment — the fee is taxed as earnings, with income tax and employee NIC deducted, and employer NIC accounted for out of the fee.
- Outside IR35
- A genuine business-to-business engagement — your limited company pays corporation tax on its profit, then you extract the rest as a low salary plus dividends.
ℹ️Източници и актуализации+
Последна актуализация на данните
7 юли 2026 г.
Източници и препратки
HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax and National Insurance rates, 2025/26.
Данните на този калкулатор се актуализират редовно според последните официални ставки. При съмнение направете справка с официалните източници по-горе.
FAQ — Contractor IR35 Take-Home
Who decides my IR35 status as a contractor?+
For medium and large clients (and the public sector), the client makes the status determination. For small clients, your own limited company assesses IR35 status.
Why is employer NIC deducted inside IR35?+
Under the off-payroll working rules, the fee-payer accounts for employer NIC out of the contract fee before the remaining amount reaches you as gross pay.