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UMBRELLA PAY · 2026/27

Umbrella take-home calculator

See how an assignment rate becomes taxable gross salary before PAYE deductions.

Estimated annual take-home

£65,809
Assignment income
£110,000
Umbrella gross salary
£95,261
Employer NI from assignment
£13,539
Income Tax
£25,536
Employee NI
£3,916

The assignment rate is not your gross salary. This estimate removes the umbrella margin and employer NI before PAYE. It excludes Apprenticeship Levy, holiday-pay timing, expenses and student loans.

SOURCES & REVIEW

Checked against official guidance

Last checked 14 July 2026 · Rule version GB-2026.27.1

GOV.UK: Employer rates 2026/27GOV.UK: Working through an umbrella company

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COMMON QUESTIONS

Frequently asked questions

Is the assignment rate my salary?

No. The umbrella normally meets employment costs and its margin from the assignment income before arriving at gross taxable pay.

Does this prove a payslip is correct?

No. Check the key information document, reconciliation statement and payslip because holiday pay, pension, levy and other items can differ.

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