Locum Take Home Calculator
Work out your net take-home pay from your session or day rate as a self-employed UK locum, after Income Tax and Class 4 National Insurance — updated for 2025/26 rates.
Calculate Your Take-Home Pay
Enter your session or day rate and working pattern to see your annual gross income, tax and National Insurance, and your final take-home pay.
Locum Earnings Details
Enter your rate and working pattern
Indemnity insurance, GMC/NMC fees, mileage, courses and other allowable costs deducted before tax.
Your Take-Home Estimate
Self-employed sole trader, 2025/26 tax year
2025/26 Self-Employed Tax & NI Rates
Income Tax and Class 4 National Insurance bands used to calculate a self-employed locum’s take-home pay for the 2025/26 tax year.
| Profit Band | Income Tax Rate | Class 4 NI Rate |
|---|---|---|
| Up to £12,570 | 0% (Personal Allowance) | 0% |
| £12,570 – £50,270 | 20% (basic rate) | 6% |
| £50,270 – £125,140 | 40% (higher rate) | 2% |
| Over £125,140 | 45% (additional rate) | 2% |
Locum Take-Home Pay FAQ
Everything you need to know about how a self-employed locum’s rate turns into take-home pay.
Take-home pay is your annual gross locum income, minus any agency fees and allowable business expenses, minus Income Tax and Class 4 National Insurance on the resulting taxable profit. Most locums are self-employed sole traders, so tax is calculated on profit rather than turnover.
Self-employed locums pay Income Tax at 20% on profit between £12,570 and £50,270, 40% between £50,270 and £125,140, and 45% above that. They also pay Class 4 National Insurance at 6% on profit between £12,570 and £50,270, and 2% above £50,270.
Class 2 National Insurance is voluntary for most self-employed people since April 2024. If profits are above the £6,845 Small Profits Threshold, National Insurance credits are given automatically. Locums with lower profits can pay the flat £3.50 a week voluntarily to protect their State Pension record.
Yes. Self-employed locums can deduct allowable business expenses such as professional indemnity insurance, GMC or NMC fees, mileage, courses and agency commission from their gross income before Income Tax and Class 4 National Insurance are calculated, reducing the taxable profit.