Calculators

Tax year: 6 April 2026 to 5 April 2027. Assumes the same gross pay throughout the year, one job, the standard Personal Allowance with the high-income taper, and National Insurance category A for an employee aged 21 to State Pension age.

Income Tax is estimated from annualised pay, not tax-code or pay-to-date records. National Insurance uses the selected period’s thresholds; the annual option is an annual estimate. Pension contributions, student loans, benefits, salary sacrifice, other income and deductions are excluded. Employer figures exclude pension costs, Employment Allowance and any levy. Actual payslips may differ; this is not payroll filing software.

Enter only costs included in the invoice that qualify for exclusion under CIS, such as materials paid for directly by the subcontractor, qualifying plant hire and consumable stores. Excluded costs cannot exceed the invoice amount. Travelling expenses are not excluded.

For materials, use actual cost excluding recoverable VAT; include VAT paid on those materials if the subcontractor is not VAT registered. Enter VAT actually payable to the subcontractor separately; enter £0 where the domestic reverse charge applies. The calculator does not decide whether the reverse charge applies. Confirm the CIS rate with HMRC before payment.