£1250 a day take-home pay

A £1250/day contract is worth about £275,000 a year over 220 billable days. Here is roughly what you keep under each IR35 status for 2025/26 — and you can fine-tune every assumption below.

Day rate £1,250
Billable days assumed 220
Gross annual contract value £275,000
Take-home — inside IR35 (umbrella) £137,793
Take-home — outside IR35 (limited) £144,057
Difference £6,263

At £1250/day, Outside IR35 (limited company) leaves you £6,263/year better off.

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Inside IR35 (umbrella)

£137,793/yr

You keep 50% of the contract value

Assignment rate£275,000
Umbrella margin-£1,150
Employer NI-£34,912
Apprenticeship levy-£1,189
Income tax (PAYE)-£93,190
Employee NI-£6,766
Take-home pay£137,793

Outside IR35 (limited company)

£144,057/yr

You keep 52% of the contract value

Company revenue£275,000
Director salary-£12,570
Employer NI on salary-£1,136
Corporation tax-£65,324
Dividend tax-£64,484
Income tax + NI on salary-£0
Take-home pay£144,057

Outside IR35 (limited company) leaves you £6,263/year better off at this rate.