Compare contractor take-home inside IR35 (deemed employment payment with employer NIC and apprenticeship levy) versus outside IR35 through a limited company (corporation tax + dividends).
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Models the 2025/26 deemed employment payment chain: the fee is grossed down for employer NIC (15%) and apprenticeship levy (0.5%), then income tax and employee NIC are applied. The outside route pays a £12,570 salary, corporation tax with marginal relief, and distributes the remainder as dividends.
£500/day over 220 days (£110,000 fee, large client): inside IR35 nets £66,172 (deemed payment £95,887 after £13,633 employer NIC and £479 levy); outside nets £71,413 (£21,768 corporation tax, £15,684 dividend tax). Being inside costs £5,240/yr (4.8% of the fee).
Enter your day rate and billable days per year.
Select whether the client is a small company (Chapter 8 — 5% expenses allowance applies).
Compare net income inside vs outside IR35 and the effective cost of being inside.
Dernière mise à jour des données
5 juillet 2026
Sources et références
HMRC — Understanding off-payroll working (gov.uk/guidance/understanding-off-payroll-working-ir35); rates and thresholds for employers 2025/26; ESM8155 (5% expenses allowance).
Les données de ce calculateur sont mises à jour régulièrement pour refléter les derniers barèmes officiels. En cas de doute, consultez les sources officielles mentionnées ci-dessus.
For medium and large clients, the client issues a Status Determination Statement and the fee-payer deducts tax at source. For small clients, your own company assesses status and operates the deemed payment if inside.
The fee-payer's employer NIC (15% in 2025/26) and apprenticeship levy (0.5%) come out of the contract fee before the deemed payment is taxed, which is why inside-IR35 take-home drops sharply.
No — it is a simplified model (£12,570 salary, full dividend distribution, no expenses or pension planning). Actual results depend on your company's costs and remuneration strategy.