# IR35 contract: Contractor Status And Rates > 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. TermsBird · https://termsbird.com/datasets/contractor-status-and-rates/ · computed 2026-10-20 **Range of the published figures:** 10.75 to 48 % (range 19 to 40 %; 5 sources with a figure; 7 of 12 sources read publish one). 7 of the 12 named sources read in full publish a figure; 5 publish none, read 19 October 2026. ## By jurisdiction | Breakdown | Median | Range | Sources | |---|---|---|---| | jurisdiction England and Northern Ireland | 40 % | 40 to 40 % | 1 | | jurisdiction Scotland | 31.5 % | 31.5 to 31.5 % | 1 | ## Every figure, with its source One row per source: the figure the source's own page publishes, the page, and the day it was read. | Source | Figure | Breakdown | Read | |---|---|---|---| | [GOV.UK, Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) | 250,000 GBP | | 2026-10-17 | | [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) | 125,140 GBP | | 2026-10-17 | | [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) | 100,000 GBP | | 2026-10-17 | | [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) | 50,271 GBP | | 2026-10-17 | | [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) | 12,571 GBP | | 2026-10-17 | | [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) | 12,570 GBP | | 2026-10-17 | | [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) | 12,570 GBP | | 2026-10-17 | | [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) | 7,105 GBP | | 2026-10-17 | | [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends) | 500 GBP | | 2026-10-17 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 242 GBP | | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 48 % | Scotland | 2026-10-19 | | [HMRC, the April 2021 client rules](https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients) | 45 day | | 2026-10-17 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 45 % | England and Northern Ireland | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 45 % | Scotland | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 42 % | Scotland | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 40 % | England and Northern Ireland | 2026-10-19 | | [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends) | 39.35 % | | 2026-10-17 | | [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends) | 35.75 % | | 2026-10-17 | | [IRS, forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors) | 30 % | | 2026-10-17 | | [IRS, forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors) | 24 % | | 2026-10-17 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 21 % | Scotland | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 20 % | England and Northern Ireland | 2026-10-19 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 20 % | Scotland | 2026-10-19 | | [GOV.UK, Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) | 19 % | | 2026-10-17 | | [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) | 19 % | Scotland | 2026-10-19 | | [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends) | 10.75 % | | 2026-10-17 | | [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) | 3.65 GBP | | 2026-10-17 | ## The sentence each figure was read from (27) - [GOV.UK, Corporation Tax rates](https://www.gov.uk/corporation-tax-rates), read 2026-10-17: "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax." - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates), read 2026-10-17: "Additional rate over £125,140 45%" - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates), read 2026-10-17: "Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000." - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates), read 2026-10-17: "Higher rate £50,271 to £125,140 40%" - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates), read 2026-10-17: "Basic rate £12,571 to £50,270 20%" - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates), read 2026-10-17: "The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on." - [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates), read 2026-10-17: "If your profits are more than £12,570 a year, you must pay Class 4 contributions." - [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates), read 2026-10-17: "You can see National Insurance rates for past tax years. If your profits are less than £7,105 a year" - [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends), read 2026-10-17: "You also get a dividend allowance of £500 each year." - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Top tax rate 48% Above £125,140" - [HMRC, the April 2021 client rules](https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients), read 2026-10-17: "You must provide a response within 45 days of receiving notification that the worker or deemed employer disagrees with your employment status determination." - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Additional tax rate 45% Above £125,140" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Advanced tax rate 45% From £62,431 to £125,140" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Higher tax rate 42% From £31,093 to £62,430" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Higher tax rate 40% From £37,701 to £125,140" - [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends), read 2026-10-17: "Additional rate 39.35%" - [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends), read 2026-10-17: "Higher rate 35.75%" - [IRS, forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors), read 2026-10-17: "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." - [IRS, forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors), read 2026-10-17: "You must withhold 24% (backup withholding rate) from reportable payments of nonemployee compensation to U.S." - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Intermediate tax rate 21% From £16,957 to £31,092" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Basic tax rate 20% Up to £37,700" - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Basic tax rate 20% From £3,968 to £16,956" - [GOV.UK, Corporation Tax rates](https://www.gov.uk/corporation-tax-rates), read 2026-10-17: "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%." - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-10-19: "Starter tax rate 19% Up to £3,967" - [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends), read 2026-10-17: "Basic rate 10.75%" - [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates), read 2026-10-17: "The Class 2 rate for tax year 2026 to 2027 is £3.65 a week." ## Read in full, publishes no figure - [HMRC, Check Employment Status for Tax (CEST)](https://www.gov.uk/guidance/check-employment-status-for-tax), read 2026-10-08: read in full and no accepted figure on the page - [IRS Form SS-8, determination of worker status](https://www.irs.gov/forms-pubs/about-form-ss-8), read 2026-09-11: read in full and no accepted figure on the page - [HMRC, understanding off-payroll working (IR35)](https://www.gov.uk/guidance/understanding-off-payroll-working-ir35), read 2026-10-03: read in full and no accepted figure on the page - [HMRC, off-payroll working (IR35) detailed information](https://www.gov.uk/government/collections/off-payroll-working-ir35-detailed-information), read 2026-09-11: read in full and no accepted figure on the page - [ONS, earnings and working hours](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours), read 2026-10-10: read in full and no accepted figure on the page ## 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 ## Sources - [HMRC, Check Employment Status for Tax (CEST)](https://www.gov.uk/guidance/check-employment-status-for-tax) (the publisher's own terms; quoted for reporting and comment) - [IRS Form SS-8, determination of worker status](https://www.irs.gov/forms-pubs/about-form-ss-8) (the publisher's own terms; quoted for reporting and comment) - [HMRC, understanding off-payroll working (IR35)](https://www.gov.uk/guidance/understanding-off-payroll-working-ir35) (the publisher's own terms; quoted for reporting and comment) - [HMRC, off-payroll working (IR35) detailed information](https://www.gov.uk/government/collections/off-payroll-working-ir35-detailed-information) (the publisher's own terms; quoted for reporting and comment) - [HMRC, rates and thresholds for employers 2026 to 2027](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) (the publisher's own terms; quoted for reporting and comment) - [GOV.UK, income tax rates and Personal Allowance](https://www.gov.uk/income-tax-rates) (the publisher's own terms; quoted for reporting and comment) - [GOV.UK, self-employed National Insurance rates](https://www.gov.uk/self-employed-national-insurance-rates) (the publisher's own terms; quoted for reporting and comment) - [GOV.UK, Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) (the publisher's own terms; quoted for reporting and comment) - [GOV.UK, tax on dividends](https://www.gov.uk/tax-on-dividends) (the publisher's own terms; quoted for reporting and comment) - [ONS, earnings and working hours](https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours) (the publisher's own terms; quoted for reporting and comment) - [HMRC, the April 2021 client rules](https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients) (the publisher's own terms; quoted for reporting and comment) - [IRS, forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors) (the publisher's own terms; quoted for reporting and comment) ## Cite or embed - 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. Cite as: "TermsBird Contractor Status And Rates", updated 2026-10-20, https://termsbird.com/datasets/contractor-status-and-rates/. CSV: https://termsbird.com/datasets/contractor-status-and-rates.csv JSON: https://termsbird.com/datasets/contractor-status-and-rates.json Embed (plain HTML, static link back): see https://termsbird.com/datasets/contractor-status-and-rates/#median