Tax year 2026/27 · England, Wales & NI

See your umbrella take-home — and how the money actually moves.

A free payroll calculator designed to show a true take-home figure for where you are in the tax year — plus a clear guide to umbrella companies, employment costs and salary sacrifice.

Umbrella payroll calculator

This calculator is built to show a true take-home figure — not a generic 52-week estimate. It uses the current tax month, the pay you have already received this year, and how many weeks remain until 5 April, then spreads your unused personal allowance across that remaining time. Umbrella providers almost always quote take-home as if you will work the full year from week one. Once you are part-way through the tax year, that estimate is wrong for the large majority of contractors. Enter your assignment rate and year-to-date details below; the results on the right (or beneath, on a phone) are the adjusted weekly, monthly and annual picture.

1 Your details

From your payslips so far. This is added into tax bands and remaining allowance.

1257L → £12,570 ÷ 52 ≈ £242 weekly free pay

2 Umbrella costs & sacrifice

Pension via salary sacrifice — reduces tax & NI

3 Results

Weekly assignment
£0
Weekly gross
£0
Weekly Income Tax
£0
Weekly take-home
£0

Take-home

Gross after sacrifice
Income Tax
Employee NI
Pension (from net %)
Take-home
This calculator uses the current tax month, year-to-date pay and weeks left in the tax year. Umbrella quotes that divide a full year by 52 are estimates only.

Email this calculation

Assignment → gross

Assignment
Margin
Employer NI
Levy
Gross pay

Allowance this week (from tax month + YTD)

YTD gross this tax year
Allowance used by YTD
Unused allowance left
Weeks left in tax year (incl. this month)
Weekly tax allowance now

Weekly tax working

Gross this week (after sacrifice)
Weekly tax allowance
Taxable pay
Tax @ 20%
Tax @ 40%
Income Tax this week

Weekly Employee NI

NI-free this week (PT ÷ 52)
8% band
2% above UEL
Employee NI this week
ItemWeeklyMonthly (×4.333)Annual (×52)
Assignment
Margin
Employer NI
Levy
Gross
Salary sacrifice
Income Tax
Employee NI
Take-home

How the calculator works

You are employed by the umbrella. The agency or client pays an assignment rate — that is not your salary. Margin, Employer NI and Levy come off first; what is left is taxable gross. PAYE is then applied week by week. HMRC does not give you 1/52 of your personal allowance in isolation and forget the rest of the year: unused allowance and remaining tax bands depend on how much you have already been paid and how many weeks are left until 5 April. This is the step most umbrella quotes skip. They divide a full-year salary by 52 and present that as “your weekly take-home”. If you start in September, or you have already used part of your allowance, that 52-week model is not what will appear on your payslip. Umbrella IQ applies the month you select, your year-to-date gross, and the weeks still left in the tax year, then shows weekly, monthly and annual figures from that true position.

What you enter

1
Tax month.

Month 1 is April. This tells the calculator how much of the tax year is still left.

2
Year-to-date gross.

Pay already processed this tax year, so allowance already used is not given twice.

3
Assignment rate.

Daily or hourly rate paid to the umbrella, plus days or hours worked.

4
Costs and sacrifice.

Margin, Employer NI, Levy, salary sacrifice and any extra pension from net pay.

What the calculator then does

  • Turns the assignment into weekly gross after margin, Employer NI and Levy.
  • Works out unused personal allowance from your tax code and YTD pay.
  • Spreads that unused allowance over the weeks left in the tax year — not over a made-up full 52 weeks.
  • Applies 20% / 40% Income Tax and 8% / 2% Employee NI to that week.
  • Shows weekly, monthly (× 4.333) and annual (× 52) columns from the same week.

For a plain-English guide to what an umbrella company is — employment, assignment rates and deductions — see How an umbrella company works.

How salary sacrifice works

Salary sacrifice (salary exchange) means you agree to lower cash pay. The umbrella pays that amount into your pension as an employer contribution — before Income Tax and National Insurance.

The idea

Instead of being paid £100 and then saving into a pension from take-home, you never receive that £100 as cash. It goes to the pension first.

Tax and Employee NI are then calculated on the lower cash salary. You keep more combined value (take-home + pension) than contributing from net pay.

What you save (2026/27)

  • Income Tax at 20%, 40% or 45% on the sacrificed amount
  • Employee NI — 8% in the main band, 2% above £50,270
  • Employer NI — 15% is also not due on a true sacrifice. Good umbrellas pass that saving into your pension rather than keeping it

On a basic-rate band, £100 sacrificed can cost you around £72 of take-home while putting £100 (or more, if ER NI is passed on) into the pension.

Limits and watch-outs

  • Cash pay after sacrifice cannot fall below National Living Wage (£12.71/hour in 2026/27).
  • Annual Allowance is £60,000 (tapers for very high incomes).
  • Sacrifice must be a change to your contract, not just a payslip deduction.
  • Lower cash pay can affect mortgage affordability, statutory pay and some benefits.
  • Not every umbrella offers it. Ask whether they pass Employer NI savings back to you.

Worked comparison

Paying £100 into a pension from net pay costs you £100 of take-home and only saves Income Tax if relief is added later. Paying £100 via salary sacrifice reduces taxable pay by £100, so you save tax and Employee NI immediately. Use the Salary sacrifice (£ / week) box in the calculator to see the effect on your figures.

Benefits of using an umbrella

For inside-IR35 or agency roles that will not engage a limited company, an umbrella is the standard compliant way to get paid.

Employment rights

You are an employee: statutory sick pay, maternity/paternity pay, holiday pay, and auto-enrolment pension. Between contracts you stay on the umbrella’s payroll rather than dissolving a company.

Simple compliance

The umbrella runs PAYE, files RTI with HMRC, and handles Employer NI and Levy. You do not run your own payroll or file a company tax return for that assignment.

Move between contracts

One employment can cover multiple agencies and clients. Tax code and YTD stay in one place, which is what the calculator’s tax month and YTD fields are for.

Salary sacrifice pensions

Many umbrellas let you sacrifice into a pension more tax-efficiently than a net-pay contribution — saving both Income Tax and NI.

Clearer than a “gross” day rate

Once you know assignment rate − employment costs = gross, payslips become easier to check. That is the model this calculator uses.

What it is not

An umbrella will not match limited-company take-home on an outside-IR35 role. You pay PAYE like any employee. Choose FCSA / Professional Passport / SafeRec firms and read every deduction line.

Illustrative only for the 2026/27 tax year (England, Wales and Northern Ireland rates). Scottish Income Tax bands differ. Holiday pay, statutory payments and exact umbrella formulas vary. This is not tax, legal or financial advice. Not affiliated with HMRC.
Take-home

How an umbrella company works

An umbrella is an employer between you and the agency or client. It runs PAYE. The contract rate is an assignment rate, not a salary.

You are an employee

You get a tax code, payslip, holiday pay, statutory sick pay and auto-enrolment pension.

Assignment rate first

The agency pays the umbrella. Margin, Employer NI and Levy come off before your taxable gross.

Then PAYE

Income Tax and Employee NI are taken from that gross. What remains is take-home.

FCSA accredited umbrella companies

Confirm current status on the live FCSA register. Lists change.

Advance
AJ Rayson Limited
Atom Freelance
Azebra Group
Big Fish
Bishopsgate
Bright Sky Umbrella
Brookson One
Caroola Accountancy
Carrington Umbrella & Accountancy
Champion Contractors
Churchill Knight Umbrella
Clarity Umbrella
Clipper Contracting Group
Contractor Umbrella
Danbro
Dasa Umbrella
Fair Pay Services
Focused
ForeTwo Group
Generate
giant pay
Husp
i4 Pay Partners
ICS Accounting
JMK Group UK
Key
Liquid Friday
Marvel Payroll
Meades Umbrella
Mortimer Childe
MyPay
NASA Group
New Red Planet
Numbermill
Oasis Group
Omnia
Orbital
Parasol
Payments Pro
PayStream
QPS Group
Riddingtons Payroll
Sapphire Contracting
SG Accounting & SG Umbrella
SmartWork
Spry Pay
Sterling
StoneBridge Pay
Trafalgar
TrueNorth Umbrella
Umbrella Company UK
Umbrella.co.uk
We Contract
Westlakes Fusion
Workwell Contractor Solutions
Workwell People Solutions
Your Sprightly

SafeRec accredited umbrella companies

Confirm current status on the live SafeRec register. Lists change.

A Pay Services
Advance
AGPayroll
AJ Rayson Limited
Atom Freelance
Big Fish Group
Champion Contractors
Churchill Knight Umbrella
ClockWork Contracting
Cnergy
Compass Contracting
Contractor Umbrella
Danbro
Fair Pay Services
ForeTwo Group
Generate
Honest Payroll
ICS Accounting
Marvel Payroll
Meades Umbrella
MMC
Omnia Outsourcing
Orbital Payroll Group
Orca Pay Group
Pay Guardians
Payments Pro
QPS Group
Ricson Services
Rocket PAYE
Sandbeck
Sapphire
SG Umbrella
Source Pay
TJW Contract Solutions
Umbrella Company UK
We Contract
Workwell Contractor Solutions