Documented Methodology1 Regional UtilitiesVerified 2026
UK IR35 Contractor Calculators
Compare Inside IR35 (umbrella deemed contract) vs Outside IR35 (limited company PSC) net take-home pay.
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UK IR35 Calculator 2026 (Inside vs Outside IR35 Take-Home Pay)
Compare Inside IR35 (umbrella company deemed employment) vs Outside IR35 (PSC limited company). Calculate employer NI, dividend tax, and net pay.
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Click any card to calculateUK IR35 Contractor Calculators — Frequently Asked Questions
Authoritative answers to common questions, regulatory rules, and compliance guidance.
What is the take-home pay difference between Inside and Outside IR35?
Operating Outside IR35 typically provides 15% to 25% higher net take-home pay compared to an umbrella company inside IR35 for the identical daily rate.
Who determines IR35 status?
Under the Off-Payroll Working rules, medium and large private sector clients and public sector bodies are legally responsible for assessing the IR35 status of their contractors using the HMRC CEST tool.
Who determines whether a contractor is Inside or Outside IR35?
Under the Off-Payroll Working rules, medium and large private sector businesses and public sector organizations are legally required to assess contractor status and issue a Status Determination Statement (SDS).
What deductions are made when working Inside IR35 through an umbrella?
Inside IR35 deductions include Employer National Insurance (13.8%), the 0.5% Apprenticeship Levy, the umbrella company weekly fee margin, Employee NI (8%), and PAYE income tax.
How are dividends taxed when working Outside IR35?
Outside IR35 contractors pay Corporation Tax (19% to 25%) on limited company profits, and then pay personal dividend tax on withdrawals: £500 tax-free, 8.75% in the basic rate band, and 33.75% in the higher rate band.