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.

Rates checked against GOV.UK: October 2026

Your details and results

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

Related analysis: Inside IR35: The True Cost

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. Employer NI here is worked out on your pay before any pension salary sacrifice. Some umbrella companies pass the employer NI saving from salary sacrifice back to you, so check with yours. 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.
  • Student loans: This calculator works out repayments on your pay before pension salary sacrifice. We could not confirm on GOV.UK how every payroll treats this, so check with your umbrella company or an accountant.
  • 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