UKUnited KingdomInside vs Outside IR35Finance & Salary

UK IR35 & Off-Payroll Working Impact Calculator

Compare your exact net take-home pay working Inside IR35 (PAYE deemed employment with employer NICs and apprenticeship levy) versus Outside IR35 (Ltd Company dividends and corporation tax).

Calculated Result

Outside IR35 Extra Annual Net Gain

14,184.69 £/yr

Calculator Inputs

£/day
Quick select:
220 days
50 days260 days

Calculation Methodology

Inside IR35: Fee-payer deductions reduce gross taxable salary. Outside IR35: Small director salary + corporation tax + dividend tax allowances.

Important Legal & Educational Disclaimer

Models inside IR35 fee-payer deductions (Employer NICs 15% above threshold, Apprenticeship levy 0.5%, Employee NICs 8%, Income Tax) vs Outside IR35 (19-25% Corp Tax + Dividend tax rates).

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Inside IR35 contracts typically yield 15% to 25% lower net take-home pay due to employer NICs (15.0%), employee NICs (8%), and PAYE tax being deducted directly from the contract value.

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