IR35 Take-Home Comparison
Compare your net take-home inside IR35 (deemed employment, PAYE + NIC) versus outside IR35 (own limited company: salary + dividends) on the same contract fee.
Dane zweryfikowane · lipiec 2026
Who decides my IR35 status?
For medium/large clients and the public sector, the client makes the status determination. For small clients, the contractor's own company assesses it.
Źródło: HMRC — Understanding off-payroll working (IR35) (gov.uk/guidance/understanding-off-payroll-working-ir35); Corporation Tax rates & National Insurance rates 2025/26. · zaktualizowano 2026
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Wszystko o IR35 Take-Home Comparison
📋Prezentacja+
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%).
💡 Dobre praktyki
- The outside-IR35 advantage comes mainly from dividends escaping NIC — it narrows at very high fees as the 25% corporation tax rate bites.
- This model excludes VAT/Flat Rate Scheme, the Employment Allowance and pension tapering — treat it as indicative.
- Getting the IR35 status wrong is expensive: HMRC can recover tax plus interest and penalties from the fee-payer.
🔢 Konkretny przykład
£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.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter your day rate and billable days per year.
- 2
Set the director salary you would take outside IR35 (a low salary is common).
- 3
Add allowable expenses and any employer pension contribution (outside IR35).
- 4
Compare the net take-home under each regime and the difference.
📚Słowniczek+
- Inside IR35
- The contract is treated as disguised employment: the fee is taxed as earnings with income tax and employee NIC, and employer NIC is borne through the fee.
- Outside IR35
- A genuine business-to-business engagement: your limited company pays corporation tax, then you extract profit 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 rates & 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 — IR35 Take-Home Comparison
Who decides my IR35 status?+
For medium/large clients and the public sector, the client makes the status determination. For small clients, the contractor's own company assesses it.
Why is employer NIC deducted inside IR35?+
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.