Contractor Pay Calculator Assumptions

We’ve made some assumptions in order to provide your calculation.



  • No Supervision, Director or Control (SDC) on any assignment during the tax year
  • Full employee personal tax code applicable to the current tax year
  • You receive a tax refund from HM Revenue & Customs after the tax year-end (5 April) on any expenses incurred but not reimbursed during the year.  The refund amount is included as an average weekly.
  • Rolled-up holiday pay.
  • No pension contribution.


Limited Company

  • Assignments are not subject to IR35
  • One owner/director involved in the company
  • Includes Crest Plus accounting fee
  • Directors wage at £162 per week



  • Individuals who work on a self-employed basis in the UK construction industry
  • Subcontractors registered with HMRC and liable for 20% CIS deductions


The above propositions

  • Working 40 hours per week over 52 weeks
  • Claiming £175 expenses per week
  • Claiming 200 business miles per week
  • Business mileage is calculated at 45p per mile for the first 10,000 miles per annum and at 25p thereafter
  • You are a UK tax payer and have no earnings from other sources this tax year