2026/27 Category Hub

UK Contractor Calculators 2026/27 | IR35, Dividend & Umbrella Tools

Updated for 2026/27 tax year: Verified against HMRC off-payroll working rules, 15% employer NI, and current Corporation Tax marginal relief parameters — last verified October 2026. Read our calculation methodology →

Navigate the complex financial landscape of UK contracting. Whether assessing a contract’s IR35 status, deciding between a personal service company (PSC) and an umbrella company, determining your target day rate, or auditing an umbrella payslip line-by-line, our 2026/27 contractor toolset delivers statutory, penny-accurate guidance with complete client-side data privacy.

Contractor Calculation Tools

Also see our Contractor IR35 Calculator — IR35-status focused walkthrough.
Construction subcontractor? Try our CIS Tax Calculator.
Running a limited company? Track your statutory filing obligations with our Contractor Compliance Deadline Tracker.
Buying a home? Calculate your borrowing power with our Contractor Mortgage Calculator.

2026/27 Statutory Operating Parameters for Contractors

Key Legislative Benchmarks

  • Employer National Insurance: 15.0% on earnings above the secondary threshold (£5,000/year). Inside IR35 contractors bear this deduction from their assignment rate.
  • Employment Allowance (£10,500): Excluded for single-director PSCs with no other employees under Section 165 National Insurance Contributions Act 2014 rules.
  • Apprenticeship Levy: 0.5% on annual paybills over £3 million (passed on by all commercial umbrella companies).
  • Corporation Tax: 19% small profits rate up to £50,000, 25% main rate above £250,000, with marginal relief (3/200 fraction) between £50,000 and £250,000 for standalone companies.
  • Dividend Tax Rates: 10.75% (ordinary rate), 35.75% (upper rate), and 39.35% (additional rate) above the statutory £500 annual Dividend Allowance.
  • 5% Expenses Allowance Abolished: For public sector and medium/large private clients, the historical 5% unvouched expenses allowance under Chapter 8 ITEPA has been completely abolished by HMRC.

Complete Client-Side Data Privacy

All calculations run 100% locally in your browser. No rates, salaries, contracts, or personal data are ever transmitted to our servers or stored in any remote database. Scenario data is saved exclusively on your device via browser local storage (ukc_contractor_scenarios_v1).