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Locum Doctor Umbrella Pay

Umbrella pay calculator for GPs, hospital doctors, and medical specialists

Typical day rate: £400–£1200/dayCalculator pre-set to: £700/dayTax year: 2026/27

Locum doctors working through NHS frameworks and private medical staffing agencies often use umbrella companies for payroll processing. Day rates vary significantly by specialism — GPs typically earn £500–£900/session equivalent, while hospital specialists can command £700–£1,500+/day for locum cover. This calculator is pre-set for a typical hospital locum rate of £700/day over 44 working weeks. Locum doctors typically work fewer weeks than 48 due to planned leave and between-contract gaps.

Locum Doctor Umbrella Pay Umbrella Pay Calculator

Umbrella Pay Calculator

Updated for 2026/27 tax year

Free Tool

Your Rates

Day Rate(what the agency pays per day)

Days / Week

Weeks / Year(working weeks)

Umbrella Details

Umbrella Margin(per week)

This assumes a standard assignment rate (what the agency pays the umbrella). Employer NI at 15% and apprenticeship levy at 0.5% are deducted from this before your gross pay is calculated.

Your Results

Annual Take-Home

£83,534

45.8% overall deduction

Monthly Take-Home

£6,961

after all deductions

Weekly Take-Home

£1,898.51

from £3500/wk

Daily Take-Home

£379.70

from £700/day rate

Pay Breakdown (annual)

Employer's NI (15%)

14.5%£22,350

Apprenticeship Levy (0.5%)

0.5%£770

Umbrella Margin

0.7%£1,100

Income Tax (PAYE)

24.6%£37,824

Employee NI

2.9%£4,528

Pension Contribution

2.5%£3,893

Take-Home Pay ✓

54.2%£83,534

Detailed Breakdown

Assignment Rate (Annual)£154,000

Less: Employer NI−£22,350

Less: Apprenticeship Levy−£770

Less: Umbrella Margin−£1,100

= Gross Salary£129,780

Less: Pension Contribution−£3,893

Less: Income Tax (PAYE)−£37,824

Less: Employee NI−£4,528

= Net Take-Home Pay£83,534

For guidance only. Consult a qualified accountant for personal tax advice. Rates correct for 2026/27 tax year.

Typical Take-Home at Different Day Rates

Based on 48 weeks/year, 5 days/week, £25/week margin, 3% pension. 2026/27 rates.

Day Rate	Annual Assignment	Gross Salary	Annual Take-Home	Daily Take-Home	% Retained
£400	£96,000	£80,670	£55,942	£233.09	58%
£600	£144,000	£121,230	£78,761	£328.17	55%
£700(typical)	£168,000	£141,510	£89,578	£373.24	53%
£800	£192,000	£161,790	£100,004	£416.68	52%
£1000	£240,000	£202,350	£120,856	£503.57	50%
£1200	£288,000	£242,910	£141,708	£590.45	49%

Locum Contractor: Key Considerations

NHS Locum Framework Rates

NHS England sets reference costs for locum cover. Agency rates above these are flagged. Many Trusts use preferred supplier lists. Your umbrella company must be on the agency's approved list — check before signing.

Working Weeks for Locum Doctors

Most locum doctors work 40–46 weeks per year after accounting for planned leave, CPD days, and between-contract gaps. Adjust the weeks/year slider to reflect your actual working pattern.

Medical Indemnity

Unlike other contractors, locum doctors need separate medical indemnity insurance (MDU, MPS, or MDDUS). This is NOT included in the umbrella margin — you must arrange and fund this separately. Annual cost is typically £2,000–£8,000 depending on specialism.

IR35 for Locum Doctors

NHS locum roles are almost always inside IR35. The NHS is a large public sector body and has been subject to off-payroll working rules since 2017. Limited company structures offer minimal tax benefit for NHS locums.

IR35 in Locum Contracting

NHS locum doctors have been inside IR35 since the 2017 public sector reforms. Most NHS Trusts issue inside-IR35 determinations as standard for locum medical staff. If you work privately through independent hospitals, the status may differ — seek specific advice. For most NHS locums, umbrella is the appropriate and compliant payment method.