Compare the financial impact of IR35.

Estimate inside- and outside-IR35 outcomes under transparent assumptions. This tool does not determine employment status.

Estimate IR35 financial impact

2025–26 estimate

Calculation mode

Contract rate

Rate type

Days per week

Working weeks per year

Tax region

Based on £115,000 annual contract revenue

£71,538 outside IR35

Inside IR35 take-home£68,179

Annual difference£3,358

Monthly difference£280

Outside IR35 produces the higher estimate.Outside: £71,538 · Inside: £68,179Estimates include company/umbrella costs, Income Tax and National Insurance under the displayed assumptions.

Important IR35 assumption⌄

This calculator estimates the financial impact of an IR35 outcome. It does not determine your IR35 status. Employment status depends on contractual terms and working practices.

Inside PAYE/umbrella uses a fee-payer payroll budget. Chapter 8 instead models an intermediary's deemed payment, eligible deductions and employer National Insurance.

Check HMRC employment-status guidance and the CEST service. Actual outcomes may differ due to tax codes, accounting periods, costs and payment timing. The higher-paying estimate does not determine employment status.