2026/27 Tax YearIR35 Reforms
Off-Payroll Working Rules Calculator
Calculate your take-home pay under the off-payroll working rules (IR35 reforms) when working for medium/large private sector clients.
Off-Payroll Working Rules (April 2021)
Medium and large private sector clients are now responsible for determining IR35 status. If determined inside IR35, your fee-payer must deduct PAYE tax and NI before paying your limited company.
Contract Details
Off-Payroll Tax Breakdown
Deductions applied by your fee-payer
Gross Contract Value£110,000
Employer NI (15%)-£14,615
Deemed Salary£95,386
Income Tax (PAYE)-£25,586
Employee NI (8%)-£3,016
Net Payment to Ltd Company£66,783
Monthly
£5,565
Weekly
£1,284
Effective Tax Rate
39.3%
Key Points About Off-Payroll Rules
- Who decides? Medium and large private sector clients determine IR35 status (not you)
- Who deducts? The fee-payer (often an agency) deducts PAYE and NI before paying your company
- Small clients Are exempt - you still determine your own status
- 5% allowance The 5% allowance for limited company expenses was removed
- Status Determination Statement (SDS) Clients must provide written reasoning for their decision
- Challenge process You can challenge the determination through the client disagreement process