Locum Doctor take-home calculator

Locum doctor rates vary enormously by grade, specialty and shift type, with out-of-hours and specialist cover at the top end. Many locums weigh umbrella against a limited company carefully.

Typical day rate

£400–£1,200

Inside IR35 take-home*

£82,270/yr

Outside IR35 take-home*

£90,408/yr

*At £700/day over 220 billable days. Outside IR35 (limited company) is £8,139/year better at this rate.

Work out your take-home

Pre-filled with a typical locum doctor rate — change it to match your contract.

Advanced options

Inside IR35 (umbrella)

£82,270/yr

You keep 53% of the contract value

Assignment rate£154,000
Umbrella margin-£1,150
Employer NI-£19,198
Apprenticeship levy-£665
Income tax (PAYE)-£46,047
Employee NI-£4,670
Take-home pay£82,270

Outside IR35 (limited company)

£90,408/yr

You keep 59% of the contract value

Company revenue£154,000
Director salary-£12,570
Employer NI on salary-£1,136
Corporation tax-£33,428
Dividend tax-£29,028
Income tax + NI on salary-£0
Take-home pay£90,408

Outside IR35 (limited company) leaves you £8,139/year better off at this rate.

Questions

What is a typical locum doctor day rate in the UK?

Locum Doctor day rates in the UK typically fall between £400 and £1,200, with around £700 a common mid-point. Your rate depends on experience, location, sector and IR35 status.

How much does a locum doctor take home after tax?

At £700 a day over 220 billable days, take-home is roughly £82,270 inside IR35 (umbrella) or £90,408 outside IR35 (limited company) for 2025/26. Adjust the calculator for your exact figures.