{ "name": "TermsBird Contractor Status And Rates", "title": "Contractor Status And Rates", "url": "https://termsbird.com/datasets/contractor-status-and-rates/", "csv": "https://termsbird.com/datasets/contractor-status-and-rates.csv", "markdown": "https://termsbird.com/datasets/contractor-status-and-rates/index.md", "computed_at": "2026-10-20", "license": "https://termsbird.com/terms", "headline": "The Contractor Status And Rates carries 15 published figures read from 7 sources' own pages, from 10.75 to 48 percent, read 19 October 2026.", "quotes": [ "The Contractor Status And Rates carries 15 published figures read from 7 sources' own pages, from 10.75 to 48 percent, read 19 October 2026.", "7 of the 12 named sources read in full publish a figure; 5 publish none, read 19 October 2026.", "Contractor Status And Rates, jurisdiction England and Northern Ireland: median 40 percent across 1 source, read 19 October 2026.", "Contractor Status And Rates, jurisdiction Scotland: median 31.50 percent across 1 source, read 19 October 2026." ], "citation": "\"TermsBird Contractor Status And Rates\", updated 2026-10-20, https://termsbird.com/datasets/contractor-status-and-rates/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 31.5, "min": 19, "max": 40, "p25": 23, "p75": 37.875, "mean": 30.65, "units": { "%": 5, "GBP": 5, "day": 1 }, "published_sources": 7, "named_sources": 12, "read_sources": 12, "not_published": 5, "published_share": 0.583 }, "by_axis": { "jurisdiction": { "England and Northern Ireland": { "%": { "n": 1, "median": 40, "min": 40, "max": 40, "p25": 40, "p75": 40, "mean": 40 } }, "Scotland": { "%": { "n": 1, "median": 31.5, "min": 31.5, "max": 31.5, "p25": 31.5, "p75": 31.5, "mean": 31.5 } } } }, "rows": [ { "source": "IRS, forms and taxes for independent contractors", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You must withhold 24% (backup withholding rate) from reportable payments of nonemployee compensation to U.S.", "source_class": "primary-government", "text_sha256": "48491b1daa12e544b48fb3728ded3f7c22140f62e30fadad9454dda47903e167" }, { "source": "IRS, forms and taxes for independent contractors", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Payments made to these individuals may be subject to 30% withholding (nonresident alien withholding rate) unless a lower rate is provided by tax treaty or the law.", "source_class": "primary-government", "text_sha256": "48491b1daa12e544b48fb3728ded3f7c22140f62e30fadad9454dda47903e167" }, { "source": "GOV.UK, income tax rates and Personal Allowance", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,570, ", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK, income tax rates and Personal Allowance", "url": "https://www.gov.uk/income-tax-rates", "figure": "£100,000.", "value": 100000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000.", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK, income tax rates and Personal Allowance", "url": "https://www.gov.uk/income-tax-rates", "figure": "£12,571 ", "value": 12571, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Basic rate £12,571 to £50,270 20%", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK, income tax rates and Personal Allowance", "url": "https://www.gov.uk/income-tax-rates", "figure": "£50,271 ", "value": 50271, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Higher rate £50,271 to £125,140 40%", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK, income tax rates and Personal Allowance", "url": "https://www.gov.uk/income-tax-rates", "figure": "£125,140 45", "value": 125140, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Additional rate over £125,140 45%", "source_class": "primary-government", "text_sha256": "23ce8adca115f156af59e34c0bd929595756bb9ba0f63b8284f73bfe6502e73d" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "£500 ", "value": 500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You also get a dividend allowance of £500 each year.", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Basic rate 10.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "35.75%", "value": 35.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Higher rate 35.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, tax on dividends", "url": "https://www.gov.uk/tax-on-dividends", "figure": "39.35%", "value": 39.35, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Additional rate 39.35%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£12,570 ", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If your profits are more than £12,570 a year, you must pay Class 4 contributions.", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£7,105 ", "value": 7105, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You can see National Insurance rates for past tax years. If your profits are less than £7,105 a year", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "GOV.UK, self-employed National Insurance rates", "url": "https://www.gov.uk/self-employed-national-insurance-rates", "figure": "£3.65 ", "value": 3.65, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.", "source_class": "primary-government", "text_sha256": "8c6bfc69cbac82b8ba922647dc163e013bbed531d435b17a49661dceac697d6e" }, { "source": "HMRC, the April 2021 client rules", "url": "https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients", "figure": "45 days", "value": 45, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You must provide a response within 45 days of receiving notification that the worker or deemed employer disagrees with your employment status determination.", "source_class": "primary-government", "text_sha256": "d9f2438c6d011d2700f66419d521b556049108cb7f949df6c5b1bc6aaed25c2c" }, { "source": "GOV.UK, Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK, Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "£242 ", "value": 242, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-19", "quote": "The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-19", "quote": "Basic tax rate 20% Up to £37,700", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-19", "quote": "Higher tax rate 40% From £37,701 to £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-19", "quote": "Additional tax rate 45% Above £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Starter tax rate 19% Up to £3,967", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Basic tax rate 20% From £3,968 to £16,956", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "21%", "value": 21, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Intermediate tax rate 21% From £16,957 to £31,092", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "42%", "value": 42, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Higher tax rate 42% From £31,093 to £62,430", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "45%", "value": 45, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Advanced tax rate 45% From £62,431 to £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" }, { "source": "HMRC, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "figure": "48%", "value": 48, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-19", "quote": "Top tax rate 48% Above £125,140", "source_class": "primary-government", "text_sha256": "557fe200c4e77a59eb5cbc886d8021d8487ec4fa71a6e08a2db27a4632896049" } ], "not_published": [ { "source": "HMRC, Check Employment Status for Tax (CEST)", "url": "https://www.gov.uk/guidance/check-employment-status-for-tax", "retrieved_at": "2026-10-08", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS Form SS-8, determination of worker status", "url": "https://www.irs.gov/forms-pubs/about-form-ss-8", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC, understanding off-payroll working (IR35)", "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC, off-payroll working (IR35) detailed information", "url": "https://www.gov.uk/government/collections/off-payroll-working-ir35-detailed-information", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "ONS, earnings and working hours", "url": "https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/check-employment-status-for-tax", "label": "HMRC, Check Employment Status for Tax (CEST)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-ss-8", "label": "IRS Form SS-8, determination of worker status", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/understanding-off-payroll-working-ir35", "label": "HMRC, understanding off-payroll working (IR35)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/off-payroll-working-ir35-detailed-information", "label": "HMRC, off-payroll working (IR35) detailed information", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "HMRC, rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/income-tax-rates", "label": "GOV.UK, income tax rates and Personal Allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/self-employed-national-insurance-rates", "label": "GOV.UK, self-employed National Insurance rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK, Corporation Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends", "label": "GOV.UK, tax on dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours", "label": "ONS, earnings and working hours", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients", "label": "HMRC, the April 2021 client rules", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors", "label": "IRS, forms and taxes for independent contractors", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 12 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 31 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per regime per rule (the UK off-payroll determination and its 45-day dispute window, HMRC's CEST and the conditions under which HMRC stands behind it, the IRS common-law test and Form SS-8, the DOL economic-reality test) joined to the tax table that turns a day rate into take-home: personal allowance, the income tax bands, Class 2 and 4 National Insurance, corporation tax with its marginal band, the dividend allowance and rates, and the 24% US backup-withholding rate; the derivation is the take-home CURVE across day rates inside and outside IR35 in the current tax year, and the changed-since when a threshold moves at the Budget", "embed": "

19 to 40 percent

5 published figures, Contractor Status And Rates, across 7 sources, read 19 October 2026

Source: TermsBird Contractor Status And Rates
" }