IR35 (Inside) Umbrella Payroll Calculator

Tax year 2026/27 · All employment taxes (incl. employer's) funded from the contract rate · Edit the blue fields

Inputs

Tax region

Rate basis

Day rate (£)used for Daily bases

Billable days per weekDaily (weekly days) × 52

Billable days per monthDaily (monthly days) × 12

Monthly contract amount (£)used for Monthly amount × 12

Annual salary / contract (£)used for Annual salary

Admin charge type

Admin charge — % of rate

Admin charge — fixed (£/month)

Apprenticeship Levy (0.5%)?

Employer pension — typesalary sacrifice — removed before employer NI

Employer pension — % of funds after admin

Employer pension — fixed (£/month)

Employee pension — typereduces taxable income

Employee pension — % of gross

Employee pension — fixed (£/month)

Holiday pay rate (%)

AnnualMonthly

Notes & assumptions

Inside-IR35 / umbrella model: the contract rate is the assignment rate that must fund all employment costs.
Employer's NI (15% above £5,000), Apprenticeship Levy (0.5%) and any employer pension are taken from the rate first; gross salary is back-solved from what remains.
Holiday pay (12.07%) is part of gross pay, shown split out for transparency — it is not an extra cost.
Employee pension uses a net-pay arrangement: it reduces taxable income for Income Tax. NI is charged on full gross. (Use the employer salary-sacrifice field to also reduce NI.)
Income Tax uses 2026/27 bands (rUK or Scotland) with personal-allowance taper above £100,000.
Employee NI: 8% between £12,570 and £50,270, then 2%. Calculated on an annualised basis.
Employment Allowance is not available to umbrellas and is excluded. Estimate only — not tax advice.