Price one inside-IR35 engagement (UK, 2026/27 rates)
What an inside-IR35 contractor really costs the fee-payer once employer NI, the Apprenticeship Levy and the April 2024 set-off gap are priced.
Deemed direct payment (PAYE base)
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GBP
Employer NI at 15% - your cost, on top
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GBP
Apprenticeship Levy at 0.5%
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GBP
Employment Allowance relief available
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GBP
Cost on top of the agreed rate, per year
—
GBP
True cost per day
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GBP
Outside the set-off if status is overturned
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GBP
s.61T deadline to answer the dispute
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That is the whole free answer — all eight figures, no key, no limit.
The $60 key adds a different axis, not a bigger number: export this liability schedule as a .csv you own, and set a browser alarm on the s.61T answer date so the 45 days cannot run out while the file sits open.
$60 once · one licence key per person or team seat · 7-day full refund. A per-contract IR35 status review from a UK contractor accountant runs GBP 200-800 (ContractorUK / ir35rate.co.uk price guides, September 2026), and it returns a status, not a liability figure. Get CSV export + the s.61T alarm — $60
Deemed direct payment, built HMRC's way Strips VAT and the direct cost of materials off the invoiced fee before anything is taxed, so the PAYE base you report is the one Chapter 10 ITEPA 2003 actually defines.
Employer NI and Levy shown on top, never inside Applies 15% secondary Class 1 above the GBP 96 weekly secondary threshold and 0.5% Apprenticeship Levy as a cost the deemed employer carries. Neither may be deducted from the contractor's agreed rate.
Employment Allowance shown as GBP 0, with the reason The GBP 10,500 Employment Allowance cannot be set against payments to deemed employees. Spreadsheets and chatbots apply it anyway and understate the cost of every inside-IR35 seat.
The April 2024 set-off gap priced in pounds The off-payroll set-off returns income tax and employee NICs already paid by the PSC. Employer NICs and the Apprenticeship Levy are outside it and stay with the deemed employer for every year HMRC can assess.
The s.61T 45-day answer date Enter the day the worker's representations landed and get the last lawful day to confirm or replace the Status Determination Statement. Miss it and the client itself is treated as the deemed employer.
CSV liability schedule (paid layer) Exports the full deemed payment schedule and the set-off gap as a .csv you own, so it can go into a payroll run, a board paper or an HMRC enquiry file instead of being retyped.
Get the complete version $60
This page is the working piece. The full pack has everything below.
What an inside-IR35 contractor really costs the fee-payer once employer NI, the Apprenticeship Levy and the April 2024 set-off gap are priced.
A per-contract IR35 status review from a UK contractor accountant runs GBP 200-800 (ContractorUK / ir35rate.co.uk price guides, September 2026), and it returns a status, not a liability figure.
It takes one inside-IR35 engagement and returns the numbers a fee-payer has to put through payroll: the deemed direct payment after VAT and materials, employer National Insurance at 15% above the GBP 96 weekly secondary threshold, the 0.5% Apprenticeship Levy, the true cost per day, and the amount the April 2024 set-off will not give back if HMRC overturns the status.
Who is this for?
UK recruitment agency fee-payers, contractor payroll bureaux and end clients who sit in a labour supply chain under Chapter 10 ITEPA 2003. If you are the lowest party in the chain above the worker's intermediary, you are the deemed employer and these are your numbers, not the contractor's.
Why is HMRC's free CEST tool not enough?
CEST answers one question: is this engagement inside or outside the off-payroll rules. It returns a status. It never returns a pound figure, it does not apply the 15% employer NI or the Apprenticeship Levy, and it says nothing about how much of an overturned determination the April 2024 set-off will actually return to you.
What is free and what does the key add?
Every calculation is free, unlimited and unlocked: all eight outputs, including the set-off gap and the s.61T answer date. The $60 key adds a different axis, not a bigger number. It exports the liability schedule as a .csv you own and sets a browser alarm on the 45-day dispute deadline.
What would this cost me from a person?
A per-contract IR35 status review from a UK contractor accountant is quoted at GBP 200 to 800 in September 2026 price guides, and it comes back with a status rather than a liability. Pricing employer NI, the Levy and the set-off gap is a separate employment-tax exercise on top of that fee.
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