Enter your contractor day rate and PAYE salary to compare Ltd company vs employment outcomes.
€550
230
€45,000
Ltd Company Settings
€100
€2,500
€1,200
€0
Spouse director
Split salary for extra tax credits
Out-of-pocket expenses are deductible against company profits.
Verifying estimate…
Calculations use the full Ltd company model including Corporation Tax @ 12.5%, DWT @ 25%, and Employer PRSI @ 11.05%. Using local fallback — fully functional without server.
Section 12/13 Risk Assessment
Toggle each factor to assess your reclassification risk.
Multiple clients
Work with 2+ clients in the year
Right of substitution
Can send a replacement if unavailable
Control over work
You decide how/when work is done
Own equipment
You use your own laptop/tools
Financial risk
Quote fixed price, carry warranty risk
Integrated into business
You work as part of the client team
Risk: Medium (3/6)
Grey zone — Revenue may challenge your status. Consider increasing contractor indicators.
Your annual invoice of €126,500 exceeds the VAT registration threshold (€75,000 for services). You must register for VAT and charge 23% on invoices. Your calculator results assume you are VAT-registered and the day rate is VAT-exclusive.
Step 1: Enter your details
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Results are estimates for informational purposes only and do not constitute tax, legal, or financial advice. Section 12/13 risk assessment is a guideline — consult a qualified tax advisor for your specific situation.
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