Compare your net take-home inside IR35 (deemed employment, PAYE + NIC) versus outside IR35 (own limited company: salary + dividends) on the same contract fee.
Données vérifiées · July 2026
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Puts the same annual fee through both regimes for 2025/26. Inside IR35 the fee is taxed as employment income — income tax, employee NIC and (via the fee) employer NIC. Outside IR35 your company pays a low director salary, deducts expenses and employer NIC, pays corporation tax (19% small-profits, marginal relief to 25%), then distributes the rest as dividends (£500 allowance, 8.75/33.75/39.35%).
£500/day × 220 days = £110,000 fee: about £65,222 take-home inside IR35 vs £71,413 outside — roughly £6,190 in favour of trading through a limited company.
Enter your day rate and billable days per year.
Set the director salary you would take outside IR35 (a low salary is common).
Add allowable expenses and any employer pension contribution (outside IR35).
Compare the net take-home under each regime and the difference.
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 rates & 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/large clients and the public sector, the client makes the status determination. For small clients, the contractor's own company assesses it.
Under the off-payroll rules the fee-payer accounts for employer NIC out of the contract fee, so it reduces the amount available as your gross pay.