Freelance Rate Setting Guide

Why Freelance Rates Must Be Higher

A freelancer earning £400/day gross does not earn the equivalent of a £400/day employee. Freelancers must cover: income tax and NI on all profits (combined ~30-42% depending on earnings), no employer pension contribution (~5% of salary), no paid holiday (28 days = 11% of working year lost as unpaid time), no sick pay, accountancy fees (£800-2,500/year), professional insurance, equipment and software, and the cost of non-billable time (business development, admin, training). A £60,000 employment

Billable Days Calculation

A standard UK working year has 260 working days (52 weeks × 5 days). Subtract: bank holidays (8 days), target holiday (25 days = typical employment entitlement), sick days (estimate 5-10 days/year), non-billable time — business development, admin, training, proposal writing (typically 15-20% of time for most freelancers). Result: approximately 180-220 truly billable days per year for a typical freelancer. Many new freelancers overestimate billable days and underestimate non-billable time, leadin

IR35 and Tax Considerations

IR35 (off-payroll working rules) determines whether a contractor is treated as employed or self-employed for tax purposes. If caught by IR35, the contractor pays employment taxes on income but receives none of the employment benefits. Key IR35 risk factors: working exclusively for one client, using the client's equipment, no ability to send a substitute, client controlling how work is done. If operating via a limited company, the IR35 determination for public sector and large private sector clie

Raising Your Rates

Most freelancers undercharge, especially when starting out. Practical strategies for increasing rates: annual rate reviews (inflation-linked minimum, typically 5-10% per year). Specialisation increases rate power — a generalist web developer might charge £300/day while an expert in a specific niche or technology commands £500-800/day. Raise rates with new clients first, then gradually bring existing long-term clients to the new level. Give 30-60 days notice of rate increases and frame them as an

Not financial advice. This calculator is for general information and education only. Figures are estimates and may not reflect your circumstances. For decisions, consult the FCA register and a qualified financial adviser. See our editorial standards.

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