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Deemed Payment Calculator

Calculate your deemed payment and extra taxes if you are caught by IR35

If your contract is caught by IR35, you can use this calculator to work out your deemed payment.

IR35 was introduced to tackle the problem of �disguised employees�. If your contract is caught by the legislation, you have to calculate a �deemed payment�. And, like IR35, the calculation is not easy. You can find out more about IR35 and deemed payments from our guides.

This calculator works out your deemed payment that you have to pay at the end of the tax year. This is based on your hourly or daily contracting rate.

Please enter your details to determine your deemed payment:

Basic Calculation >
Rate: £
Rate type:  
Hours per week:  
Days worked per week:  
Weeks per year:  
Annual expenses: £
Gross salary drawn as Director: £ (excl Employers NI Employees NI)
Annual pension contributions: £
Other annual income: £
I split the dividend and receive    percent.
Personal tax code:  
    (Single person code 1250L- Budget 2020)
Tax year: