Day Rate Calculator

Convert between permanent salary and contractor day rate. Our calculator includes UK-specific factors like employer NI, pension contributions, and holiday allowances.

Calculate Your Rate
Convert between permanent salary and contractor day rate
£

Enter your annual gross salary

Equivalent Day Rate

£298/day

Breakdown

Base salary£50,000
Employer NI (13.8%)+ £5,644
Pension contribution+ £2,500
Total employment cost£58,144
Working days195 days

Based on UK 2024/25 tax rates. This is an estimate for comparison purposes only.

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Calculation methodology

How the Calculator Works

When comparing a permanent salary to a contractor day rate, it's important to factor in the "hidden costs" that employers pay for permanent staff:

  • Employer National Insurance - Currently 13.8% on earnings above £9,100/year
  • Pension contributions - Typically 5% of salary (statutory minimum is 3%)
  • Holiday pay - Permanent employees get paid holidays; contractors don't bill during time off
  • Bench time - Contractors often have gaps between contracts (typically 10% of the year)

This calculator adds these costs to the base salary to give you an "equivalent day rate" - the rate a contractor would need to charge to match the total value of a permanent position.

Understanding contractor rates

Key Considerations for Setting Your Rate

Why Accurate Rate Calculation Matters

Setting the right day rate is crucial for contractors. Charge too little and you'll earn less than a permanent employee doing the same job. Charge too much and you'll struggle to win contracts. Getting it right means understanding the true cost comparison between permanent and contract work.

Understanding the True Cost of Employment

When employers hire permanent staff, they pay far more than just the salary. Employer National Insurance adds 13.8% to wages above £9,100, pension auto-enrolment requires minimum 3% contributions, and there's the cost of paid holidays, sick pay, and training. These costs typically add 20-30% on top of the base salary.

Planning for Contractor Expenses

As a contractor, you'll need to budget for periods between contracts (typically 10-15% of the year), your own pension contributions, professional insurance, accountancy fees, and potentially company running costs if operating through a limited company.

FAQ

Frequently Asked Questions

What is a day rate?
A day rate is the daily fee a contractor charges for their services. Unlike permanent employees who receive an annual salary, contractors bill clients on a per-day basis, typically for 7.5-8 hours of work.
How do I convert my salary to an equivalent day rate?
To find an equivalent day rate, you need to factor in the "hidden costs" employers pay: employer National Insurance (13.8%), pension contributions (typically 3-5%), and the fact that contractors don't get paid holidays or sick leave. Our calculator handles all these factors automatically.
What costs should contractors factor in when setting their rate?
Contractors should account for: unpaid holidays (25+ days), gaps between contracts (bench time), pension contributions they'll make themselves, professional indemnity insurance, accountancy fees, and the lack of employer-provided benefits like health insurance or training budgets.
Is contracting more profitable than permanent employment?
It depends on your circumstances. Contractors often earn more gross income, but must cover their own benefits, tax planning, and periods without work. Use this calculator to compare like-for-like and make an informed decision.
How many working days are there in a UK year?
The UK has approximately 252 working days per year (365 days minus 104 weekend days minus 8 bank holidays). However, most calculations use 220 billable days to account for holidays and other non-billable time.