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.
Dane zweryfikowane · lipiec 2026
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.
Źródło: HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax and National Insurance rates, 2025/26. · zaktualizowano 2026
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Wszystko o Contractor IR35 Take-Home
📋Prezentacja+
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.
💡 Dobre praktyki
- 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.
🔢 Konkretny przykład
£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.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 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.
📚Słowniczek+
- 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.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax and National Insurance rates, 2025/26.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
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.