Inside IR35 Contract - Paying Employer's NI

[eek]

Bit late to this party but been off this site for a while..... Normally on the odd advert I've seen where there is a PAYE rate and a Umbrella/Ltd rate mentioned, the umbrella/ltd rate is higher as it includes an 'uplift' as my umbrella explained to me, which is to take into account the extra NI.

The umbrella rate should cover the following costs

1) Umbrella margin / fee
2) employer NI
3) apprenticeship levy
4) depending on how honest the agency is about the PAYE rate - holiday pay.