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FREE TOOL — FOR EMPLOYERS AND CONTRACTORS

What does a worker really cost you?

Compare the full cost of the same person as a subcontractor, as an employee on PAYE, or through an agency — with employer National Insurance, holiday pay and pension included.

  • Updated for the 2026/27 tax year
  • You enter the agency mark-up
  • No sign-up
Site team planning work over drawings

The worker and the job

The same person, three ways of paying them.

That is 40 working days. The costs below are for the whole job.
Used to turn weeks into days and to work out weekly National Insurance.
An example. Enter what your agency actually charges.
Employment status is not a pricing choice. Whether someone can be treated as self-employed depends on how they really work. Do not use this tool to decide status.

Cheapest way on paper

£0
Subcontractor (CIS) for the whole job
  • Job length0 working days
  • PAYE: pay£0
  • PAYE: holiday pay£0
  • PAYE: employer National Insurance£0
  • PAYE: employer pension£0
Employment Allowance can reduce employer National Insurance for some employers, and a subcontractor still means CIS admin for you. Neither is included here.

The full cost of the job, side by side

Subcontractor (CIS)

£0
£0 per working day
The rate you agree, with no employer costs.

Employee (PAYE)

£0
£0 per working day
£0 more than a subcontractor (0%).

Agency worker

£0
£0 per working day
£0 more than a subcontractor (0%).
How we calculate this (tax year 2026/27, checked October 2026)

Common questions

Is this the cost for a year or for the job?

For the job length you enter above, not for a year. To see a full year, choose 52 weeks.

Why is an employee more expensive than a subcontractor?

An employee brings extra costs on top of their pay: employer National Insurance, holiday pay and pension. A genuinely self-employed subcontractor looks after those themselves, which is why their day rate is usually higher than the pay rate of an employee.

Is an agency worth the mark-up?

It depends on what you get for it: speed, cover when someone drops out, and the paperwork you do not have to do. Compare the extra cost shown above with the value of those things to you.

Can I just pick the cheapest option?

No. How someone can be engaged depends on how the work is really done. If you are unsure, take advice before you decide.

Ready to find the right people?

Post a job — contract or permanent. People near your site reply, and you choose who to call. You see the price before you pay.