Umbrella take-home calculator · inside IR35
What your day rate actually leaves you
Every deduction in the order your umbrella makes it, including the ones most calculators skip: employer NI, the apprenticeship levy, what happens to the NI saved on your pension, and the £100k tax your payslip won't collect.
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Take-home per month
= £0
| From invoice to take-home | Day worked | Week | Month | Year |
|---|
Many permanent jobs add a percentage of salary to your pension. Check the offer.
How these are worked out
Uses the same tax code, region and loans as above. Doesn't count sick pay, bonuses, share schemes or other benefits, or the employer NI saving some employers add to a salary-sacrifice pension.
How it's worked out
- Invoice. Day rate × days a week × weeks worked. This is what your agency pays your umbrella.
- Umbrella fee. The umbrella takes its margin first.
- Employer costs. The umbrella is your employer, so employer NI (15% of pay above £5,000 a year) and the apprenticeship levy (0.5% of pay) come out of your rate before your pay is set. That's why an umbrella payslip shows two lots of NI.
- Pension. Salary sacrifice moves money into your pension before tax and NI. It also lowers the employer NI and levy; the calculator follows whichever option you chose for that saving.
- Income tax through PAYE. Worked out from your tax code at 2026/27 rates.
- Your NI. 8% of pay between £12,570 and £50,270 a year, 2% above.
- Student and postgraduate loans. 9% (6% postgraduate) of pay above your plan's threshold.
- The £100k taper. Above £100,000 you lose £1 of personal allowance for every £2. Your tax code assumes the full allowance, so your payslips usually don't take this. It's shown separately because HMRC collects it after the tax year ends: through next year's tax code if it's under £3,000, otherwise as a bill (a Simple Assessment), or with your tax return if you file one.
2026/27 rates used
| What | Rate | Applies to (a year) |
|---|---|---|
| Income tax: England, Wales and Northern Ireland | ||
| Personal allowance | 0% | £0 to £12,570, reduced by £1 for every £2 over £100,000 (none left from £125,140) |
| Basic rate | 20% | £12,571 to £50,270 |
| Higher rate | 40% | £50,271 to £125,140 |
| Additional rate | 45% | Over £125,140 |
| Income tax: Scotland | ||
| Personal allowance | 0% | £0 to £12,570, with the same taper over £100,000 |
| Starter rate | 19% | £12,571 to £16,537 |
| Basic rate | 20% | £16,538 to £29,526 |
| Intermediate rate | 21% | £29,527 to £43,662 |
| Higher rate | 42% | £43,663 to £75,000 |
| Advanced rate | 45% | £75,001 to £125,140 |
| Top rate | 48% | Over £125,140 |
| National Insurance and levy | ||
| Your NI, main rate | 8% | Pay from £12,571 to £50,270 |
| Your NI, upper rate | 2% | Pay over £50,270 |
| Employer NI (paid from your rate by the umbrella) | 15% | Pay over £5,000 |
| Apprenticeship levy (paid from your rate by the umbrella) | 0.5% | All pay |
| Student and postgraduate loans | ||
| Plan 1 | 9% | Pay over £26,900 |
| Plan 2 | 9% | Pay over £29,385 |
| Plan 4 | 9% | Pay over £33,795 |
| Plan 5 | 9% | Pay over £25,000 |
| Postgraduate loan | 6% | Pay over £21,000 |
Income tax ranges are shown the way HMRC and the Scottish Government publish them, assuming the standard £12,570 personal allowance. The calculator applies each band to your pay after your allowance, so it stays right when the £100k taper shrinks the allowance.
What this doesn't include
- Income from anywhere else, such as rent, dividends or side work, which can push you into a higher band or the £100k taper.
- Auto-enrolment workplace pension if you haven't opted out, and personal pension contributions made outside payroll.
- Benefits in kind, marriage allowance and emergency tax codes that correct themselves later in the year.
- Rounding. Payroll rounds tax and loans each payday, so a payslip can differ by a few pounds.
Holiday pay is already inside these figures: umbrellas usually roll it into your pay (about 12.07%), which changes how a payslip is laid out but not what you take home.
Questions
Why does my umbrella payslip show two lots of National Insurance?
One is employer NI, which your umbrella pays as your employer but funds from your day rate before your pay is worked out. The other is your own employee NI, taken from your pay like any job.
What is the apprenticeship levy on my payslip?
A 0.5% charge on large employers' pay bills. Umbrellas are large employers, so most pass it on by taking it from your rate. If yours doesn't, untick it above.
Does salary sacrifice save me employer NI too?
It saves the umbrella employer NI and levy on the amount you sacrifice. Some umbrellas add that saving back to your pay, some add it to your pension, and some keep it. The calculator shows all three.
Why do I owe extra tax after the year ends when I earn over £100,000?
Your tax code gives you the full personal allowance each payday. Above £100,000 a year the allowance shrinks, but payroll can't know your annual total. After the tax year ends HMRC sends a calculation (a P800 or a Simple Assessment). Under £3,000 is usually collected through your tax code the following year; more is usually a bill to pay. If you file a tax return, it's settled there instead. Since 2024/25 you don't have to file a return just because you earn over £100,000 through PAYE.
Is holiday pay included?
Yes. Umbrellas usually roll holiday pay into your hourly or daily pay, so it's already inside the take-home shown here.
Privacy
- The calculator runs entirely in your browser. Nothing you type is sent to Day Rate Desk or anyone else.
- So you don't have to type it all again, your figures, scenarios and light or dark choice are kept in your browser's storage on this device. They're never sent anywhere, and you can remove them at any time.
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General information for the 2026/27 tax year, not financial or tax advice. Figures are estimates: your payslip can differ because of rounding, your umbrella's method and your tax code. For decisions about pensions, mortgages or tax returns, speak to a regulated adviser or accountant.