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Off-Payroll (IR35) Calculator

Use this calculator to assess the impact that the Off-Payroll (IR35) legislation has on your net income.

The Off-Payroll (IR35) legislation is a reform to IR35 that was introduced in the public sector in April 2017, and which has been subsequently planned to be extended to the private sector in April 2021. It is designed to identify ‘disguised employees’ and ensure they and their hirers pay employment taxes, by treating the contractors fees as salary. The legislation is highly complex.

Please enter your details to calculate the impact of Off-Payroll on you and your hirer:

NOTE: The tax calculations under the old Off-Payroll legislation are different, and are higher for the contractor. Please use our IR35 Calculator if you wish to calculate your tax under the old legislation.

Basic Calculation >
Rate: £
Rate type:  
IR35 status:  
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 2021)
Tax year:  

The legislation (Chapter 10 of ITEPA) is highly complex and differs from the original IR35 legislation (Chapter 8 of ITEPA). The main difference is that under the new rules the vast majority of the extra tax payable (namely, Employers National Insurance) is payable by the hirer on top of the fees paid to the contractor. Under the old rules, this part of the tax was paid by deducting it from the contractor's fees. This was a significant change.

Contractors and hirers who are considered "inside IR35" pay significantly more tax. There are many strategies you can adopt to ensure you stay outside IR35 – find out how from our comprehensive series of IR35 guides.