If HMRC determines that your contract falls within IR35, a portion of your earnings must be treated as employment income and processed through PAYE. This “deemed payment” attracts additional tax and National Insurance contributions at the end of the tax year, an often complex calculation that can catch contractors by surprise. Our Deemed Payment Calculator takes the guesswork out of the process, giving you a precise, instant estimate of the extra liabilities you’ll face.
To use the calculator, simply enter your hourly or daily contract rate, choose the correct billing frequency and click Calculate.
Deemed Payment Calculator
Calculate your deemed payment and extra taxes if caught by IR35.
Deemed Payment Summary
| Gross Annual Fees (£): | |
| 5% Expenses Allowance (£): | |
| Deemed Payment (£): | |
| Income Tax Due (£): | |
| National Insurance (£): | |
| Total Tax Due (£): | |
| Net Annual Take‑Home (£): | |
| Net Monthly Take‑Home (£): |
This tool provides a reliable guide based on standard IR35 rules; for tailored advice or strategies to minimise your exposure, explore our in‑depth IR35 guides or consult a qualified tax professional.