2025/26 All tools updated for the current UK tax year — VAT threshold £90,000 · Personal allowance £12,570
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Day Rate Calculator 2025/26

Convert an annual salary to an equivalent contractor day rate, or work backwards from a day rate to see what annual salary it represents. Accounts for holidays, sick days and employer costs.

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Day Rate Calculation

For guidance only. TheBizHQ.com is a private, independent website — not affiliated with HMRC, Companies House or any UK government body. All figures are estimates based on the information you enter and should not be relied upon for financial, tax or legal decisions. Tax rates are reviewed periodically but may not always reflect the latest HMRC changes. Full disclaimer →

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How to calculate your contractor day rate

Setting the right day rate is one of the most important decisions a freelancer or contractor makes. Too low and you're underpaid. Too high and you lose contracts. The key is to start from what you need to earn and work backwards — not from what you think the market will accept.

Why your day rate must be higher than your employed salary equivalent

As a contractor you lose benefits that employees take for granted:

  • Holiday pay — if you don't bill, you don't earn. 25 days holiday costs you 25 days of day rate income.
  • Sick pay — no statutory sick pay as a contractor. Illness means lost billing days.
  • Employer pension contributions — typically 3-5% of salary for employees, you fund this yourself.
  • Employer NI — your client saves around 13.8% by using a contractor. You should factor this into your rate.
  • Equipment and overheads — laptop, software, phone, insurance, accountancy fees.
  • Non-billable time — business development, admin, gaps between contracts.

The rule of thumb

A common starting point is to divide your target annual salary by the number of billable days and add 20-30% for on-costs and risk. This tool does this calculation automatically.

Market rates

Once you have your minimum day rate, check market rates for your role and location. If your minimum is below market rate, great — you have room to price higher. If your minimum is above market rate, you need to either reduce your costs or position yourself as a specialist who commands a premium.

Day rate vs project rate

Some clients prefer a fixed project price rather than a day rate. Use our Project Pricing Calculator to convert your day rate into a project price based on estimated hours.

IR35 and day rates

If your contract falls inside IR35 your effective take-home pay is significantly lower than if you are outside. This affects how you should price your day rate. Use our IR35 Status Checker to assess your position.

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