Tax Year 2026/27

Inside IR35 Umbrella Company Calculator 2026/27

Free UK inside IR35 contractor take-home pay calculator. See exactly how your day rate is eroded by employer NI, apprenticeship levy, umbrella margin, income tax, and employee NI — updated for April 2026 HMRC rates. Enter your assignment rate to see what you actually keep.

Assignment Details

Umbrella Company

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Umbrella Note: Your umbrella company deducts employer NI (15%), apprenticeship levy (0.5%), and their margin before you receive your gross salary. Check your umbrella is FCSA-accredited.

Umbrella margins vary. Employer NI (15%) and Apprenticeship Levy (0.5%) are statutory deductions. HMRC: Understanding IR35 →

Student Loans

Pension

Input as:

Rate Erosion Breakdown

Assignment Revenue £0
Employer NI (15%) −£0
Apprenticeship Levy (0.5%) −£0
Umbrella Margin −£0
Your Gross Salary £0
Pension Sacrifice −£0
Taxable Salary £0
Personal Allowance £12,570
Income Tax −£0
Employee NI −£0
Student Loan −£0
Annual Take-Home £0
Monthly Take-Home £0

Rate Erosion Summary

You bill £0/day
You take home £0/day
Erosion 0%
Employer NI 0%
Apprenticeship Levy 0%
Umbrella Margin 0%
Income Tax 0%
Employee NI 0%
Student Loan 0%

Your Tax Calendar

Assumptions & Limitations

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  • Umbrella deductions: Employer NI (15% above £5,000) and Apprenticeship Levy (0.5%) are deducted from your assignment rate before you receive any pay. These are statutory deductions, not umbrella fees. HMRC: Employer rates →
  • Umbrella margin: The weekly margin varies between providers (typically £15–£35/week). Check your umbrella’s terms for exact fees. HMRC: Umbrella companies →
  • IR35 determination: This calculator assumes you are inside IR35 and working via an umbrella. If your status is disputed, seek a formal determination. HMRC: Understanding IR35 →
  • Holiday pay & benefits: Some umbrellas include accrued holiday pay in your rate. This calculator does not model holiday pay accrual separately.
  • Pension auto-enrolment: Your umbrella company must auto-enrol you into a workplace pension. The minimum employer contribution is not shown separately here. HMRC: Workplace pensions →

This calculator is for illustrative purposes only and does not constitute financial or tax advice. Calculations are based on announced HMRC rates for the 2026/27 tax year. Always consult a qualified accountant or tax adviser for personalised guidance. Student loan repayment thresholds and rates are subject to annual review by the Student Loans Company.

Annual Take-Home £0
Monthly Take-Home £0