KiQiCulatorsEmployee, limited company or CIS? Compare 2026/27
Put the same money through three ways of working and see which leaves you the most.
Same work, three ways
The same amount earned as an employee, through your own limited company (small salary plus dividends), or as a CIS subcontractor or sole trader.
Try other KiQiCulators
Leave my job?
Compare your job with working as a sole trader (with or without CIS) or through your own limited company, and see the day rate you need to earn the same.
Two directors
Two directors in one company, such as a couple: compare small salaries plus dividends with bigger salaries, and see the money left for the family and the total tax paid.
Sole trader or Ltd?
The same work two ways: sole trader against your own Ltd company, with running costs, use of home, CIS, rent and savings, the total tax each way and the point where a company starts to pay.
Payslip and salary
See what you take home after income tax, National Insurance, student loan and pension. Compare two salaries side by side.
P60 and tax refund
Put in the figures from your P60 or last payslip and see if HMRC owes you a refund or you still owe tax, with Gift Aid, mileage, uniform and work costs added in.
Self-employed
Your income tax, Class 4 National Insurance and the dates to pay HMRC, with payments on account worked out for you.
CIS
Contractors take 20% (or 30%) off your labour. See your real tax bill and whether HMRC owes you a refund.
Company director
Work out the best mix of salary and dividends for 2026/27, with corporation tax, dividend tax and the dates to pay.
How it is worked out
- Employee: income tax and 8% / 2% National Insurance through PAYE.
- Limited company: corporation tax, then the best salary and dividends for one director.
- CIS or sole trader: income tax and Class 4 National Insurance on profit.
Questions people ask
Is a limited company better than being employed on 拢70,000?
Not always. In 2026/27 the higher dividend tax and corporation tax marginal relief mean the company route is close to employment at 拢70,000 if you take out all the profit. It does better when you leave money in the company.
What is IR35?
Rules that tax a contractor working like an employee as if they were employed, which removes most of the limited company saving.
Want the real numbers?
These are estimates. Talk to a KiQi accountant about your own situation and the best way to pay yourself.
Estimates only, for UK taxpayers in England, Wales, Scotland and Northern Ireland, using the rates for the tax year you pick at the top. Nothing you type leaves your browser. Not financial advice.