£625 a day take-home pay

A £625/day contract is worth about £137,500 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 £625
Billable days assumed 220
Gross annual contract value £137,500
Take-home — inside IR35 (umbrella) £75,664
Take-home — outside IR35 (limited) £83,890
Difference £8,226

At £625/day, Outside IR35 (limited company) leaves you £8,226/year better off.

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Inside IR35 (umbrella)

£75,664/yr

You keep 55% of the contract value

Assignment rate£137,500
Umbrella margin-£1,150
Employer NI-£17,055
Apprenticeship levy-£594
Income tax (PAYE)-£38,653
Employee NI-£4,385
Take-home pay£75,664

Outside IR35 (limited company)

£83,890/yr

You keep 61% of the contract value

Company revenue£137,500
Director salary-£12,570
Employer NI on salary-£1,136
Corporation tax-£29,056
Dividend tax-£23,419
Income tax + NI on salary-£0
Take-home pay£83,890

Outside IR35 (limited company) leaves you £8,226/year better off at this rate.