How the cap hits umbrellas
Employer NI saving shrinks above the allowance, cutting any pass-through. The calculator’s IR35 callout shows annual, monthly, and per-day impacts using 220 chargeable days as a default.
- Above the allowance, sacrificed pay is NI-able again for the employer.
- Day-rate uplift suggestions help you keep net pay steady.
- Adjust the chargeable days if you work fewer contracts each year.
Negotiation checklist
Enter your salary-equivalent or expected earnings, then vary employer pass-through between 0–100% to mirror your umbrella. Use fixed sacrifice to model bonus-like contributions.
- Test pass-through at 0%, 50%, and 100% to see the spread.
- Compare results with and without student loan repayments.
- Share the per-day uplift figure when negotiating rates.
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