{ "name": "contractorpaycalculator.co.uk UK Contractor Deduction Table", "title": "UK Contractor Deduction Table", "url": "https://contractorpaycalculator.co.uk/datasets/uk-contractor-deduction-table/", "csv": "https://contractorpaycalculator.co.uk/datasets/uk-contractor-deduction-table.csv", "markdown": "https://contractorpaycalculator.co.uk/datasets/uk-contractor-deduction-table/index.md", "computed_at": "2026-09-26", "license": "https://contractorpaycalculator.co.uk/terms", "headline": "The UK Contractor Deduction Table carries 9 published figures read from 12 sources' own pages, from 242 to 250,000 GBP, read 26 September 2026.", "quotes": [ "The UK Contractor Deduction Table carries 9 published figures read from 12 sources' own pages, from 242 to 250,000 GBP, read 26 September 2026.", "12 of the 17 named sources read in full publish a figure; 4 publish none, read 26 September 2026.", "The median is up 1,854.50 GBP since 25 September 2026 (was 5,647 GBP across 20)." ], "citation": "\"contractorpaycalculator.co.uk UK Contractor Deduction Table\", updated 2026-09-26, https://contractorpaycalculator.co.uk/datasets/uk-contractor-deduction-table/.", "changed_since": { "since": "2026-09-25", "previous_median": 5647, "delta": 1854.5, "direction": "up", "sentence": "The median is up 1,854.50 GBP since 25 September 2026 (was 5,647 GBP across 20)." }, "national": { "unit": "GBP", "n": 9, "median": 7501.5, "min": 242, "max": 250000, "p25": 681.25, "p75": 130000, "mean": 59634.5556, "units": { "%": 7, "GBP": 9 }, "published_sources": 12, "named_sources": 18, "read_sources": 17, "not_published": 4, "published_share": 0.706 }, "by_axis": {}, "rows": [ { "source": "GOV.UK, apprenticeship levy", "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "figure": "0.5%", "value": 0.5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-25", "quote": "Apprenticeship Levy is an amount paid at a rate of 0.5% of an employer’s annual pay bill.", "source_class": "primary-government", "text_sha256": "4125eabd73fcc17f68259d75b4519d8902682474fdc52658ffdfcf7e9e8bced9" }, { "source": "GOV.UK, apprenticeship levy", "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "figure": "£3 ", "value": 3, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-25", "quote": "All sectors must pay the levy if they have an annual pay bill of over £3 million (including any connected companies or charities).", "source_class": "primary-government", "text_sha256": "4125eabd73fcc17f68259d75b4519d8902682474fdc52658ffdfcf7e9e8bced9" }, { "source": "GOV.UK, apprenticeship levy", "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "figure": "£15,000 ", "value": 15000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-25", "quote": "The allowance reduces the amount of Apprenticeship Levy you have to pay by £15,000 across the year.", "source_class": "primary-government", "text_sha256": "4125eabd73fcc17f68259d75b4519d8902682474fdc52658ffdfcf7e9e8bced9" }, { "source": "GOV.UK, income tax rates and personal allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, income tax rates and personal allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£100,000.", "value": 100000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, income tax rates and personal allowances", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140 ", "value": 125140, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "This means your allowance is zero if your income is £125,140 or above.", "source_class": "primary-government", "text_sha256": "0ec8a61eff2419019acdb9571108caa04be6fb589fe1abf196ae673d7c91dab0" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "£500 ", "value": 500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You also get a dividend allowance of £500 each year.", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Basic rate 10.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "35.75%", "value": 35.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Higher rate 35.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "39.35%", "value": 39.35, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Additional rate 39.35%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, pension annual allowance", "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "figure": "£60,000 ", "value": 60000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-11", "quote": "You’ll only pay tax if you go above the annual allowance. This is £60,000 this tax year.", "source_class": "primary-government", "text_sha256": "8332aab3b9e04b1c49aeef231616d709efa891f0d18a38ca990bc478d1ec9477" }, { "source": "GOV.UK, pension annual allowance", "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "figure": "£260,000", "value": 260000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-11", "quote": "your ‘threshold income’ is over £200,000 your ‘adjusted income’ is over £260,000", "source_class": "primary-government", "text_sha256": "8332aab3b9e04b1c49aeef231616d709efa891f0d18a38ca990bc478d1ec9477" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£12,570 ", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "If your profits are more than £12,570 a year, you must pay Class 4 contributions.", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£7,105 ", "value": 7105, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You can see National Insurance rates for past tax years. If your profits are less than £7,105 a year", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£3.65 ", "value": 3.65, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Primary Threshold (PT) Employees start paying National Insurance £242 £242 £242 £242 £242", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£175 ", "value": 175, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Secondary Threshold (ST) Employers start paying National Insurance £96 £96 £175 £175 £175", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£967 ", "value": 967, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£1,048 ", "value": 1048, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Primary Threshold (PT) Employees start paying National Insurance £1,048 £1,048 £1,048 £1,048 £1,048", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£758 ", "value": 758, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "Secondary Threshold (ST) Employers start paying National Insurance £417 £417 £758 £758 £758", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "figure": "£4,189 ", "value": 4189, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "All employees pay a lower rate of National Insurance above this point £4,189 £4,189 £4,189 £4,189 £4,189", "source_class": "primary-government", "text_sha256": "595350812ef04db601499e04a3064b12e2f198926e85876130008c4e7cbf9705" }, { "source": "GOV.UK, VAT flat rate scheme percentages", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "1%", "value": 1, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You may pay a different rate if you only spend a small amount on goods. You get a 1% discount if you’re in your first year as a VAT-registered business.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK, VAT flat rate scheme percentages", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You’re classed as a ‘limited cost business’ if your goods cost less than either: 2% of your turnover", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK, VAT flat rate scheme percentages", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "16.5%", "value": 16.5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "This means you pay a higher rate of 16.5%.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK, student loan repayment thresholds", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "figure": "9%", "value": 9, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "9% of your income over the threshold if you’re on Plan 1, 2, 4 or 5", "source_class": "primary-government", "text_sha256": "2094422d850393fa4838f4aaa5d3f3bf424d09dc552c7c6188da35983e21fd98" }, { "source": "GOV.UK, student loan repayment thresholds", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "figure": "6%", "value": 6, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "6% of your income over the threshold if you’re on a Postgraduate Loan plan", "source_class": "primary-government", "text_sha256": "2094422d850393fa4838f4aaa5d3f3bf424d09dc552c7c6188da35983e21fd98" }, { "source": "GOV.UK, student loan repayment thresholds", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "figure": "4.1%", "value": 4.1, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You’re currently charged: 4.1% if you’re on Plan 1", "source_class": "primary-government", "text_sha256": "2094422d850393fa4838f4aaa5d3f3bf424d09dc552c7c6188da35983e21fd98" }, { "source": "GOV.UK, student loan repayment thresholds", "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "figure": "3%", "value": 3, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "You’re usually charged a set interest rate of the Retail Price Index (RPI) plus 3%, but there’s currently a limit (or ‘cap’) of 6%.", "source_class": "primary-government", "text_sha256": "2094422d850393fa4838f4aaa5d3f3bf424d09dc552c7c6188da35983e21fd98" }, { "source": "GOV.UK, corporation tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK, corporation tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-26", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Basic tax rate 20% Up to £37,700", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Higher tax rate 40% From £37,701 to £125,140", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Additional tax rate 45% Above £125,140", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Starter tax rate 19% Up to £3,967", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Basic tax rate 20% From £3,968 to £16,956", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "21%", "value": 21, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Intermediate tax rate 21% From £16,957 to £31,092", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "42%", "value": 42, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Higher tax rate 42% From £31,093 to £62,430", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Advanced tax rate 45% From £62,431 to £125,140", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "48%", "value": 48, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "Top tax rate 48% Above £125,140", "source_class": "primary-government", "text_sha256": "c10be6a7875d4f6ab6ccecc0e976798a3e22627577fd3733932541ed8a69fdfd" }, { "source": "GOV.UK, Employment Allowance", "url": "https://www.gov.uk/claim-employment-allowance", "figure": "£10,500 ", "value": 10500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "You can still claim the allowance if your liability was less than £10,500 a year.", "source_class": "primary-government", "text_sha256": "362a9ef6f5b291a278ad0cf5b196ee720dfe05903ed4fce6e218fe1958473474" }, { "source": "GOV.UK, National Insurance rates and category letters", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "A 0% 8% 2%", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "GOV.UK, National Insurance rates and category letters", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-09-19", "quote": "A 15% 15% 15%", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" } ], "not_published": [ { "source": "GOV.UK, personal allowance taper over £100,000", "url": "https://www.gov.uk/income-tax-rates/income-over-100000", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Scottish Government, income tax policy and rates", "url": "https://www.gov.scot/policies/taxes/income-tax/", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK / HMRC, understanding off-payroll working (IR35)", "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Income Tax (Earnings and Pensions) Act 2003, Part 2 Chapter 8 (the intermediaries legislation)", "url": "https://www.legislation.gov.uk/ukpga/2003/1/part/2/chapter/8", "retrieved_at": "2026-09-26", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/income-tax-rates", "label": "GOV.UK, income tax rates and personal allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates/income-over-100000", "label": "GOV.UK, personal allowance taper over £100,000", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "GOV.UK, rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "GOV.UK, National Insurance rates and category letters", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "label": "GOV.UK, rates and allowances: National Insurance contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/self-employed-national-insurance-rates", "label": "GOV.UK, self-employed National Insurance rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends", "label": "GOV.UK, tax on dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK, corporation tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "label": "GOV.UK, VAT flat rate scheme percentages", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay", "label": "GOV.UK, student loan repayment thresholds", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "label": "GOV.UK, pension annual allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/claim-employment-allowance", "label": "GOV.UK, Employment Allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "label": "GOV.UK, apprenticeship levy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-minimum-wage-rates", "label": "GOV.UK, national minimum wage rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.scot/policies/taxes/income-tax/", "label": "Scottish Government, income tax policy and rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "label": "GOV.UK / HMRC, understanding off-payroll working (IR35)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2003/1/part/2/chapter/8", "label": "Income Tax (Earnings and Pensions) Act 2003, Part 2 Chapter 8 (the intermediaries legislation)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 12 of the 17 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 85 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per statutory deduction per tax year per UK country, quoted verbatim from HMRC or the Scottish Government with the date it takes effect: income tax bands and the personal allowance taper, employee and employer National Insurance thresholds and rates, Class 2 and Class 4, dividend rates and allowance, corporation tax marginal relief, the VAT flat rate percentage by trade, student loan plan thresholds, the pension annual allowance, the Employment Allowance and the apprenticeship levy. What nobody publishes is the JOIN: the effective take-home percentage of the same day rate under each trading route (umbrella PAYE, inside IR35 deemed payment, outside IR35 limited company on a salary-plus-dividend split, sole trader), per country, per tax year, and the year-on-year change in that percentage - which is the answer the buyer's four keywords are actually asking for.", "embed": "

242 to 250,000 GBP

9 published figures, UK Contractor Deduction Table, across 12 sources, read 26 September 2026

Source: contractorpaycalculator.co.uk UK Contractor Deduction Table
" }