uksalarycalculator.io

Umbrella Company Calculator

For contractors inside IR35, an umbrella company is a common way to be paid. Use our calculator to see how your contract rate translates to take-home pay.

Umbrella Calculator

Estimate your take-home pay when working via an umbrella company.

£
£
%

Estimated Take-Home Pay

This is an estimate. Figures may vary between umbrella companies.

Annual Invoice Value

£104,000

Net Take-Home Pay (Annual)

£55,572

(£4,631 / month)

Annual Deductions Breakdown

Total Employment Costs*

£19,067.10

Income Tax (PAYE)

£21,405.16

Employee's NI

£3,709.26

Your Pension

£4,246.64

*Employment costs include the umbrella margin, Employer's NI, Apprenticeship Levy, and employer's pension. These are deducted from the invoice value before your gross pay is calculated.

Working Through an Umbrella Company

If your contract is inside IR35, an umbrella company acts as your employer, handling all your tax and NI deductions for a fee.

How it Works

The umbrella company becomes your official employer.

When you work through an umbrella company, you sign an employment contract with them. They handle invoicing the end client or agency, and then pay you a salary after deducting all necessary costs and taxes.

  • You submit your timesheets to the umbrella company.
  • They invoice the end client for the work you've done.
  • From the invoiced amount, they deduct their margin, Employer's NI, and other employment costs.
  • The remaining amount is your gross pay, from which they deduct your employee tax (PAYE) and NI.

Key Deductions to Understand

Your take-home pay is significantly different from your contract rate.

The gross figure you see on your payslip is *not* your contract rate. It's the amount left *after* several deductions are made from the funds received from the client.

  • Umbrella Margin: A fee for their service, usually a fixed weekly or monthly amount.
  • Employer's NI: As their employee, they must pay Employer's National Insurance. This is lawfully deducted from your contract rate.
  • Apprenticeship Levy: A tax on large employers which is also passed on to you.
  • Employer's Pension: The mandatory employer pension contributions are also deducted from your rate.

Pros & Cons

Pros

Simple to use with minimal admin. You get continuous employment rights (e.g., sick pay, holiday pay) and it's a compliant way to work on inside-IR35 contracts.

Cons

Lower take-home pay compared to operating outside IR35 due to the margin and employment costs. You have less control over your finances compared to running your own limited company.