Locum Nurse take-home calculator

Agency and locum nursing rates depend on band, specialty and shift, with night and specialist shifts paying more. Many work through umbrellas due to IR35 status.

Typical day rate

£180–£400

Inside IR35 take-home*

£38,927/yr

Outside IR35 take-home*

£44,762/yr

*At £260/day over 220 billable days. Outside IR35 (limited company) is £5,834/year better at this rate.

Work out your take-home

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

Advanced options

Inside IR35 (umbrella)

£38,927/yr

You keep 68% of the contract value

Assignment rate£57,200
Umbrella margin-£1,150
Employer NI-£6,627
Apprenticeship levy-£246
Income tax (PAYE)-£7,322
Employee NI-£2,929
Take-home pay£38,927

Outside IR35 (limited company)

£44,762/yr

You keep 78% of the contract value

Company revenue£57,200
Director salary-£12,570
Employer NI on salary-£1,136
Corporation tax-£8,264
Dividend tax-£3,039
Income tax + NI on salary-£0
Take-home pay£44,762

Outside IR35 (limited company) leaves you £5,834/year better off at this rate.

Questions

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

Locum Nurse day rates in the UK typically fall between £180 and £400, with around £260 a common mid-point. Your rate depends on experience, location, sector and IR35 status.

How much does a locum nurse take home after tax?

At £260 a day over 220 billable days, take-home is roughly £38,927 inside IR35 (umbrella) or £44,762 outside IR35 (limited company) for 2025/26. Adjust the calculator for your exact figures.