Umbrella Company Take-Home Pay Calculator (2026/27)
Calculate umbrella company take-home pay for 2026/27 from your day rate, including margin, employer NI, apprenticeship levy and April 2026 JSL agency-liability rules.
Umbrella company take-home pay after the April 2026 agency-liability changes
An umbrella company employs you and invoices the agency or end client on your behalf, deducting its margin, employer National Insurance and any apprenticeship levy contribution from the assignment rate before running PAYE on what's left — so your day rate and your take-home pay can look quite different once all of that is accounted for. From April 2026, new joint-and-several-liability rules also change who ultimately answers for unpaid PAYE if an umbrella company fails to account for tax correctly, shifting more of that liability onto the recruitment agency (or the end client, where there's no agency in the chain).
This calculator shows the full breakdown from your day or hourly rate — margin, employer National Insurance at 15% above the £5,000 secondary threshold, pension contributions (including salary sacrifice, if offered) and student loan repayments — rather than a single take-home number with no visible working.
What's included in the umbrella take-home breakdown
- The umbrella's margin, deducted from the assignment rate before payroll is run
- Employer National Insurance at 15% above the £5,000 secondary threshold and an apprenticeship levy contribution, both funded from the assignment rate
- PAYE income tax and employee Class 1 National Insurance (8% between £12,570 and £50,270, then 2% above) on your resulting gross pay
- Optional pension contributions, including salary sacrifice where your umbrella offers it, and student loan repayments
