IR35 Calculator 2026/27
Enter your day rate to compare take-home pay inside vs outside IR35. Inside IR35, employer costs come out of your rate before you see a penny.
Take-home (inside IR35)
£67,354 / year
58.6% of contract value · effective £293 / day
| Contract value (assignment rate) | £115,000 |
| Employer NI — 15% above £5,000 (from your rate) | − £16,500 |
| Apprenticeship / skills levy — 0.5% (often applies) | − £575 |
| Deemed salary (taxable) | £97,925 |
| Income tax (PAYE) | − £26,602 |
| Employee NI (PAYE) | − £3,969 |
| Take-home pay | £67,354 |
Deemed-employment model (off-payroll rules): the fee payer meets employer NI out of the assignment rate, then deducts PAYE tax and employee NI. You get no employment rights in return. Estimates only.
Inside vs outside — the key difference
| Inside IR35 | Outside IR35 | |
|---|---|---|
| Who deducts tax | Fee payer (agency/client) | Your own company |
| Employer NI | Comes out of YOUR rate | Only on salary you pay yourself |
| Expenses | Very limited | Deductible against profit |
| Employment rights | None | None — but better tax efficiency |