UK off-payroll working calculator
See the cost of an inside-IR35 engagement for both sides.
Estimate contractor take-home, employer taxes and total hirer cost under Chapter 10 off-payroll working rules.
Estimate off-payroll working costs
2025–26 estimateBased on £115,000 annual assignment income
£68,805 estimated contractor take-home
Gross deemed pay£100,652
Income Tax£27,823
Employee NI£4,024
Total hirer cost: £115,000Employer NI: £14,348 · Levy: £0 · Agency/payroll costs: £0
Outside commercial fee£115,000
Inside net reduction£46,195
Rate to preserve fee£970
Important off-payroll assumption⌄
This calculator estimates the financial impact of an off-payroll status decision. It does not determine employment status for tax. Employer NI is not an employee deduction.
This calculator estimates financial impact; it does not determine employment status.
Employer National Insurance is a fee-payer liability, not an employee payroll deduction.