How is locum doctor take-home pay calculated in Northern Ireland?

Take-home pay is your gross locum earnings (hourly rate × hours worked) minus Income Tax, National Insurance, and any pension contributions. Northern Ireland uses the same UK-wide Income Tax bands and NI thresholds as the rest of the UK. This calculator gives an estimate — your exact figure depends on your tax code, IR35 status, and whether you work through PAYE, an umbrella company, or a limited company.

What hourly rates should I enter?

Typical Northern Ireland locum rates by grade are around £60/hr for Foundation and Core Trainee doctors, £70/hr for Specialty/SAS doctors, and £112/hr for Consultants, with 25–50% enhancements for nights, weekends and bank holidays. Use your actual agreed rate for the most accurate estimate.

Does this calculator account for IR35 and umbrella deductions?

This is a simplified estimate of tax and National Insurance on locum earnings. If you work inside IR35 or through an umbrella company, additional deductions (employer NI, umbrella margin, Apprenticeship Levy) may apply, which reduce take-home pay. See our guides on Direct Engagement vs agency work and IR35 for locum doctors.

Locum Doctor Take-Home Pay Calculator NI 2026

Free locum doctor take-home pay calculator for Northern Ireland. Estimate your net pay after Income Tax, National Insurance and pension from your hourly rate and hours worked. Updated for 2026.

How the locum take-home pay calculator works

Enter your locum hourly rate, the hours you expect to work per week and the number of weeks per year. The calculator works out your gross annual earnings, then deducts UK Income Tax, National Insurance and any pension contribution to estimate your take-home pay. Northern Ireland uses the same Income Tax bands and National Insurance thresholds as the rest of the UK.

Worked example

A Consultant locum on £112/hr working 40 hours per week for 44 weeks earns roughly £197,000 gross. After Income Tax and National Insurance, estimated take-home is in the region of £115,000–£120,000 — before any pension contribution, umbrella margin or IR35-related deductions, which vary by engagement model.

This is a simplified estimate. Your exact take-home depends on your tax code, IR35 status and whether you work through PAYE, an umbrella company or a limited company. See our Direct Engagement vs agency guide and IR35 guide.

See locum doctor pay rates in Northern Ireland | Browse current locum jobs | Register as a locum doctor