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:		hourly     daily
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 1257L - Budget 2022)
Tax year:		Fiscal Year 2000/2001 Fiscal Year 2001/2002 Fiscal Year 2002/2003 Fiscal Year 2003/2004 Fiscal Year 2004/2005 Fiscal Year 2005/2006 Fiscal Year 2006/2007 Fiscal Year 2007/2008 Fiscal Year 2008/2009 Fiscal Year 2009/2010 Fiscal Year 2010/2011 Fiscal Year 2011/2012 Fiscal Year 2012/2013 Fiscal Year 2013/2014 Fiscal Year 2014/2015 Fiscal Year 2015/2016 Fiscal Year 2016/2017 Fiscal Year 2017/2018 Fiscal Year 2018/2019 Fiscal Year 2019/2020 Fiscal Year 2020/2021 Fiscal Year 2021/2022 Fiscal Year 2022/2023 Fiscal Year 2023/2024 Fiscal Year 2024/2025
		CALCULATE

Solutions for Contractors: