NHS Locum Umbrella Pay
Umbrella pay calculator for locum nurses, AHPs, and healthcare support workers
Locum nurses, allied health professionals (physiotherapists, occupational therapists, radiographers, sonographers), and healthcare support workers working through NHS staffing agencies are commonly paid via umbrella companies. Day rates vary significantly by band equivalent, specialism, and shift pattern. Sonographers and specialist AHPs command some of the highest rates in the NHS locum market. This calculator is pre-set to £280/day — typical for a Band 6–7 equivalent registered nurse or AHP.
NHS Locum Umbrella Pay Umbrella Pay Calculator
Umbrella Pay Calculator
Updated for 2026/27 tax year
Your Rates
Umbrella Details
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
£40,948
36.4% overall deduction
Monthly Take-Home
£3,412
after all deductions
Weekly Take-Home
£890.17
from £1400/wk
Daily Take-Home
£178.03
from £280/day rate
Pay Breakdown (annual)
Detailed Breakdown
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 |
|---|---|---|---|---|---|
| £150 | £36,000 | £29,970 | £24,451 | £101.88 | 68% |
| £250 | £60,000 | £50,250 | £38,614 | £160.89 | 64% |
| £280(typical) | £67,200 | £56,334 | £42,251 | £176.05 | 63% |
| £350 | £84,000 | £70,530 | £50,238 | £209.32 | 60% |
| £450 | £108,000 | £90,810 | £61,647 | £256.86 | 57% |
| £550 | £132,000 | £111,090 | £73,057 | £304.40 | 55% |
NHS Contractor: Key Considerations
NHS Agency Spending Controls
NHS England has strict agency spending controls and price caps for nursing and AHP locums, tiered by staff group and grade. Ensure your agency rate falls within NHS framework pricing to avoid bookings being cancelled.
Shift Patterns & Hours
Many NHS locums work shift patterns rather than standard 9–5. Day, night, and weekend supplements can significantly increase your effective daily rate. Our calculator assumes regular day rates — for shift workers, calculate based on your average daily effective rate.
NMC/HCPC Registration Costs
Annual professional registration fees (NMC: £120/year, HCPC: £90/year) are a cost of practice and not covered by the umbrella margin. Factor these into your overall income planning.
Mandatory Training
Most NHS locum bookings require up-to-date mandatory training (moving & handling, fire safety, resuscitation, etc.). Costs of keeping these current are typically your own responsibility as a locum.
IR35 in NHS Contracting
NHS locum nurses and AHPs are inside IR35 under the public sector off-payroll working rules that have been in effect since 2017. The NHS is a public sector body and all NHS agency workers are subject to these rules. Umbrella and direct agency PAYE are the compliant payment options — a limited company has no tax advantage for NHS locum work.