Contract vs Permanent Calculator

Compare the real take-home pay between contracting and permanent employment. Our calculator factors in IR35 status, employer pension, bonuses, and hidden benefits to give you a true like-for-like comparison.

Compare Contract vs Permanent
Enter both a day rate and salary to see a comprehensive comparison
£

Your target daily rate

£

Annual gross salary

IR35 Status:
Permanent Role
Employed with benefits package

Take-home pay

£48,837/year

Base salary£60,000
Bonus (10%)+ £6,000
Gross income£66,000
Employee NI- £3,331
Income Tax- £13,832
Net take-home£48,837

Additional Benefits Value

Employer pension (5%)+ £3,000
Health insurance+ £1,000
Other benefits+ £500
Total package value£70,500
Contract Role
Ltd company (Outside IR35)

Take-home pay

£60,208/year

+£11,371 more (23.3%)

Day rate£500/day
Billable days175 days
Gross revenue£87,500
Business expenses- £2,000
Director salary + NI- £13,049
Corporation Tax- £15,026
Dividends£57,426
Dividend Tax- £9,787
Net take-home£60,208
Break-even day rate

£374/day

Day rate needed to match perm take-home pay

Contract pays more

£11,371 more per year(23.3%)

At £500/day (outside IR35), contracting gives you more take-home pay. However, consider that permanent roles offer job security, paid holidays, sick pay, and employer pension contributions worth £4,500/year.

Based on UK 2024/25 tax rates. This is an estimate for comparison purposes only. Permanent benefits values are estimates - check with your employer for actual amounts. Consult an accountant for personalised advice.

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Calculation methodology

How the Calculator Works

Comparing contract and permanent roles isn't as simple as looking at day rate vs salary. Our calculator accounts for all the hidden factors:

  • Permanent benefits valuation - Employer pension contributions, bonuses, health insurance, and other perks add significant value beyond base salary
  • IR35 status impact - Inside IR35 means PAYE taxation via umbrella company; Outside IR35 allows tax-efficient salary/dividend split through a limited company
  • Contractor realities - Bench time between contracts (typically 10%), no paid holidays, and business costs like accountancy and insurance
  • Break-even calculation - The minimum day rate needed to match permanent take-home pay, helping you negotiate effectively

The calculator shows you the actual money in your pocket after tax, National Insurance, and all deductions - the only comparison that truly matters.

Making the right choice

Key Factors Beyond Take-Home Pay

Job Security vs Income Potential

Permanent roles offer stability, notice periods, and protection against sudden income loss. Contractors typically earn 20-40% more to compensate for this risk, but must manage periods without work. Consider your financial buffer and risk tolerance when deciding.

The True Value of Benefits

Employer pension contributions (often 5-10%), private health insurance, life insurance, and training budgets can add £5,000-15,000 to a permanent package. Don't forget statutory benefits like paid sick leave, maternity/paternity pay, and redundancy protection that contractors don't receive.

Career Development Considerations

Permanent roles often provide clearer career progression, training budgets, and internal mobility. Contractors gain diverse experience across multiple companies but must actively manage their own professional development. Consider where you are in your career and what opportunities each path offers.

FAQ

Frequently Asked Questions

Should I go contract or permanent?
It depends on your circumstances, risk tolerance, and career goals. Contracting typically offers higher income potential but less security. Use this calculator to compare the financial aspect, then consider factors like job stability, benefits, career progression, and work-life balance. Many professionals switch between both throughout their careers.
What day rate is equivalent to my permanent salary?
As a rule of thumb, divide your annual salary by 200 to get a break-even day rate that accounts for employer NI, pension, and holidays. For example, a £60,000 salary equates to roughly £300/day. However, you should aim higher (divide by 180 or less) to account for bench time, no sick pay, and business costs. Our calculator provides a precise figure based on your specific circumstances.
How does IR35 affect my take-home pay?
Inside IR35 means you're taxed like an employee - your entire contract income is subject to PAYE income tax and National Insurance. Outside IR35 allows you to operate through a limited company, taking a small salary plus dividends, which is typically 10-20% more tax-efficient. The IR35 status is determined by the nature of your engagement, not by choice.
What benefits should I factor into a permanent salary comparison?
Key benefits to value include: employer pension contributions (often 5-10% of salary), annual bonus (typically 5-20%), private health insurance (£1,000-2,000/year), life insurance, income protection, training budget, and share schemes. Don't forget statutory benefits like 28 days paid holiday, paid sick leave, and redundancy pay.
How much bench time should I account for as a contractor?
Most contractors experience 2-8 weeks between contracts annually, or roughly 5-15% of the year. This varies by industry, skill demand, and economic conditions. New contractors should budget for longer gaps initially. Our calculator defaults to 10% bench time, which you can adjust based on your experience and market conditions.
What are the hidden costs of contracting?
Beyond the obvious (accountancy £1,000-2,000/year, insurance £300-500/year), contractors must budget for: pension contributions (no employer match), holidays and sick days (unpaid), training and certifications (self-funded), equipment and software, and potentially office space or co-working fees. These typically add £3,000-5,000 in annual costs.