IR35 CALCULATOR
FOR LOCUM SOCIAL WORKERS.
Locum social workers in children's services, adult care, and mental health often work through umbrella companies. The April 2026 umbrella reforms affect how your PAYE is processed. This calculator helps you compare your options. All figures use confirmed 2026/27 HMRC rates.
Outside IR35 · Ltd Company
LTD COMPANY
£0
£0/day effective
Contract income£0
Corp tax-£0
Dividend tax-£0
Income tax-£0
Employee NI-£0
Net take-home£0
Effective rate0%
Inside IR35 · Umbrella
UMBRELLA
£0
£0/day effective
Contract income£0
Employer NI (15%)-£0
Income tax-£0
Employee NI-£0
Net take-home£0
Effective rate0%
Need a contractor accountant?
Specialist locum social worker accountants typically save far more than they cost. Compare options and get IR35 insurance.
2026/27 rates. Personal allowance £12,570. Basic rate 20% to £50,270, higher rate 40% to £125,140. Employee NI 8%/2%. Employer NI 15% above £5,000. Corp tax 19%/25% with marginal relief. Dividend allowance £500, dividend rates 8.75%/33.75%/39.35%. Estimates only — not tax advice. Consult a qualified contractor accountant.