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.
Données vérifiées · July 2026
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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.
£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.
Enter your day rate and the number of billable days you expect to work in the year.
Set the director salary you would draw outside IR35, plus any allowable expenses.
Add any employer pension contribution you'd make outside IR35.
Compare the net take-home under each regime and the difference in favour of outside IR35.
Last data update
July 7, 2026
Sources and references
HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax and National Insurance rates, 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
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.
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.