Fractional CFO Salary UK - Salary and compensation analysis
Salary Guide 2026

Fractional CFO Salary UK

Complete guide to fractional CFO salary UK rates. Day rates, annual equivalents, and factors affecting compensation.

Photo: Austin Distel
£700-£1,400
Day Rate Range
£1,050
Average Day Rate
£70k-£170k
Annual Equivalent
2-3 days
Typical Engagement

Fractional CFO Salary UK Overview

Fractional CFO salary in the UK typically ranges from £700-£1,400 per day, with the average around £1,050/day. CFOs with fundraising experience and PE/VC backgrounds command premium rates. ACA and ACCA qualified candidates typically earn at the higher end.

UK Market Context: According to ICAEW and market research from C-Suite Recruit, fractional CFO costs range from £1,000-£15,000 per month depending on engagement level. This compares to £200,000-£350,000+ total cost for a full-time CFO hire.

Working 2-3 days per week across multiple clients, fractional CFOs can achieve annual earnings of £109,000-£218,000. The most successful fractional CFOs specialise in specific industries like SaaS, FinTech, or healthcare, commanding day rates of £1,200-£1,600.

Experience

Fractional CFO Salary by Experience Level

How experience and qualifications impact day rates and annual earnings.

Experience LevelDay RateAnnual (2 days/week)Typical Background
Entry-level Fractional£650-£850£68,000-£88,0005-8 years finance, first fractional role
Mid-level Fractional£850-£1,100£88,000-£114,0008-12 years, multiple fractional engagements
Senior Fractional£1,100-£1,400£114,000-£145,00012+ years, Big 4 or FTSE experience
Specialist (PE/VC)£1,300-£1,600£135,000-£166,000PE/VC portfolio, M&A, IPO experience

Qualification Premium

ACA, ACCA, or CIMA qualified fractional CFOs typically command 10-15% higher day rates. Big 4 experience (Deloitte, PwC, EY, KPMG) adds a similar premium, with the combination of both commanding rates at the top of each band.

Hourly

Fractional CFO Hourly Rates UK

For ad-hoc consultations and project-based work.

Level / SpecialisationHourly RateBest For
Standard Fractional CFO£100-£150/hourFinancial reviews, board prep, ad-hoc advice
Senior CFO (15+ years)£150-£200/hourStrategic planning, investor relations
PE/VC Specialist£175-£250/hourDue diligence, fundraising support
M&A / IPO Expert£200-£300/hourExit preparation, transaction support

When to Use Hourly Rates

Hourly billing suits short-term projects, specific deliverables, or when you need occasional senior finance input. For ongoing strategic support, monthly retainers typically offer better value.

Retainers

Fractional CFO Monthly Retainer Pricing

Ongoing strategic finance leadership on a predictable budget.

STARTER
£2,500-£4,000
per month
  • • 1 day per week (4 days/month)
  • • Monthly reporting & analysis
  • • Board pack preparation
  • • Strategic finance advice
Best for: Seed/Series A startups
POPULAR
GROWTH
£5,000-£8,000
per month
  • • 2 days per week (8 days/month)
  • • Fundraising support
  • • Investor relations
  • • Financial modelling
  • • Cash flow management
Best for: Series A-B scale-ups
ENTERPRISE
£10,000-£15,000
per month
  • • 3+ days per week
  • • Full CFO responsibilities
  • • M&A / exit preparation
  • • Team management
  • • Board-level engagement
Best for: PE-backed, pre-IPO

Cost Comparison: A fractional CFO at £6,000/month (£72,000/year) provides senior finance leadership at 60-70% less than a full-time CFO total cost of £200,000-£350,000 (salary + benefits + equity + recruitment).

Location

Fractional CFO Salary by Location

Regional variations in fractional CFO day rates across the UK.

LocationDay Rate RangePremium vs UK AvgNotes
London£900-£1,400+15-20%VC/PE hub, tech and finance sectors
Manchester£750-£1,150+5%Growing tech scene, media sector
Bristol & South West£700-£1,100BaselineTech hub, aerospace, clean energy
Birmingham£700-£1,050BaselineManufacturing, professional services
Edinburgh£750-£1,150+5%Financial services, fintech
Remote UK£650-£1,000-5-10%Competitive rates, wider talent pool

London Premium Explained

London rates are 15-20% higher due to concentration of VC/PE-backed companies, higher cost of living, and demand for CFOs with fundraising experience. Many London-based fractional CFOs serve clients UK-wide.

Remote Working Impact

Post-pandemic, many fractional CFOs work remotely with occasional on-site days. This has narrowed regional pay gaps, though London-headquartered companies still pay premium rates even for remote CFOs.

Specialisation

Fractional CFO Salary by Specialisation

How industry expertise and specialisation impact earning potential.

VC-Backed CFO

Fundraising, investor relations, data rooms

£1,100-£1,400/dayHigh Demand

PE Portfolio CFO

Value creation, exit planning, M&A support

£1,200-£1,500/dayVery High Demand

SaaS/Tech CFO

Unit economics, MRR/ARR metrics, growth finance

£1,000-£1,300/dayHigh Demand

Scale-up CFO

Growth finance, cash management, team building

£900-£1,200/dayHigh Demand

Turnaround CFO

Restructuring, crisis management, cash control

£1,000-£1,300/dayMedium Demand

IPO-Ready CFO

Public market prep, governance, compliance

£1,300-£1,600/daySpecialist Demand
Factors

Factors Affecting Fractional CFO Salary

Key variables that determine your earning potential as a fractional CFO.

+10-15%

Professional Qualification

ACA/ACCA qualified typically earn more than non-qualified peers

+15-25%

Fundraising Track Record

Multiple successful rounds (Series A-C) command significant premiums

+10-20%

Industry Expertise

SaaS, FinTech, and healthcare specialists in high demand

+10-15%

Big 4 Background

Ex-Deloitte, PwC, EY, KPMG professionals command higher rates

+15-20%

Company Stage

Series B+ companies typically pay more than seed stage

-5-10%

Engagement Length

Longer contracts (12+ months) may warrant volume discounts

Comparison

Fractional vs Interim vs Full-Time CFO

Understanding the salary and engagement differences.

FactorFractional CFOInterim CFOFull-Time CFO
Day Rate£700-£1,400£1,000-£1,500N/A (salaried)
Monthly Cost£2,500-£15,000£18,000-£30,000£12,000-£22,000+
Annual Cost£30,000-£180,000£70,000-£120,000 (3-6mo)£200,000-£350,000+
Commitment1-3 days/weekFull-time (temp)Full-time (perm)
DurationOngoing (6+ months)3-9 months typicalPermanent
Primary FocusStrategy, growth, fundraisingGap cover, turnaround, M&AFull finance ownership
FlexibilityScale up/down easilyFixed contract termLimited flexibility
Best ForSMEs, startups, scale-upsCFO vacancy, crisis, M&ALarge enterprises

Savings Summary: A fractional CFO at 2 days/week costs £73,000-£145,000/year vs £200,000-£350,000+ for a full-time CFO (including salary, NI, pension, benefits, equity, and recruitment fees). That's 50-70% savings while maintaining senior finance leadership.

Qualifications

Professional Bodies & Certifications

Key qualifications that impact fractional CFO earning potential.

🏛️

ICAEW (ACA)

Institute of Chartered Accountants in England and Wales

+10-15% rate premium

🏛️

ACCA

Association of Chartered Certified Accountants

+10-15% rate premium

📊

CIMA

Chartered Institute of Management Accountants

+10-15% rate premium

📋

FRC

Financial Reporting Council standards

Governance knowledge valued

Big 4 Experience Premium

Ex-Deloitte, PwC, EY, and KPMG professionals typically command 10-15% higher day rates. Combined with ACA/ACCA qualification, this can add 20-25% to earning potential.

Calculate

Fractional CFO Salary Calculator

Calculate your potential earnings as a fractional CFO

Fractional CFO Earnings

Calculate Your Potential Income

£1,000
£750Avg: £1000£1500
2.5 days
1 day5 days
2 clients
14
Weekly
£5,000
Monthly
£21,650
Annual
£240,000

Based on 2.5 days/week x 2 clients x 48 working weeks. CFO UK average day rate: £1000.

BetaThis calculator provides rough estimates for illustration only. Actual rates and salaries vary based on location, experience, industry, and market conditions.

UK Tax

IR35 Impact on Fractional CFO Salary

Calculate your take-home pay based on IR35 status

UK Tax Calculator

IR35 Take-Home Pay Calculator

See how IR35 status affects your earnings as a fractional executive

£1,050
4 days
48 weeks
Gross Annual: £201,600

Inside IR35

Umbrella company or deemed employment

Gross Revenue
£201,600
Employer's NI
-£12,586
Income Tax
-£61,155
Employee NI
-£5,565
Take-Home Pay
£121,094

Outside IR35

Limited company - salary + dividends

Company Revenue
£201,600
Corporation Tax
-£49,298
Dividend Tax
-£41,725
Take-Home Pay
£107,577
Being Outside IR35 Saves You
-£13,516
per year (-11.2% more)
BetaEstimates only. Consult a tax accountant. gov.uk/IR35
Browse Jobs

Latest CFO Jobs

Find your next fractional CFO opportunity

Latest CFO Jobs

0jobs found
View All UK Jobs
FAQ

Frequently Asked Questions

Common questions about fractional CFO salary and compensation.

The average fractional CFO earns around £1,050 per day in the UK. Working 2-3 days per week, this translates to annual earnings of £109,000-£164,000. Entry-level fractional CFOs start at £650-£850/day, while specialists with PE/VC experience command £1,300-£1,600/day.
Fractional CFOs often earn higher hourly rates than full-time equivalents. A full-time CFO earning £150,000 salary works out to roughly £575/day, while fractional CFOs charge £700-£1,400/day. However, fractional CFOs must cover their own benefits, pension, and manage multiple clients to achieve similar annual earnings.
Key factors include: (1) Professional qualifications - ACA/ACCA add 10-15%, (2) Fundraising track record - successful rounds command premiums, (3) Industry expertise - SaaS and FinTech specialists earn more, (4) Big 4 background - ex-Deloitte, PwC, EY, KPMG adds value, (5) Company stage - Series B+ pay 15-20% more, (6) Location - London rates are 15-20% higher.
Some fractional CFOs receive small equity grants (typically 0.1-0.5%) as part of their compensation package, especially for longer engagements with startups. This is less common than for full-time CFOs who typically receive 0.5-2% equity. Equity is usually offered in exchange for a reduced day rate.
A fractional CFO working 3 clients at 1.5 days per week each (4.5 days total) at an average rate of £1,000/day could earn around £234,000 annually. However, this requires excellent time management and client relationship skills. Most fractional CFOs work with 2-4 clients simultaneously.
IR35 status significantly impacts take-home pay. Outside IR35, a fractional CFO on £1,000/day might take home approximately £700/day after corporation tax and dividends. Inside IR35, the same rate yields around £550/day after PAYE deductions. Many fractional CFOs factor IR35 status into their rate negotiations.
Yes, rates are negotiable based on several factors: engagement length (longer contracts may offer 5-10% discount), days per week (volume discounts for 3+ days), payment terms (upfront payment may warrant discount), and scope complexity. Most fractional CFOs have a minimum day rate but flexibility above that.
London fractional CFOs typically earn 15-20% more than the UK average. London rates range from £900-£1,400/day, while Manchester and Birmingham average £700-£1,100/day. Remote-first fractional CFOs often charge UK-average rates regardless of their location.

Related Resources

Explore more fractional CFO guides and resources

Find Fractional CFO Opportunities

Browse UK fractional CFO roles and compare compensation packages.

Browse CFO Jobs

Explore More Fractional Roles

Fractional CFO Salary UK 2026 | Day Rates, Annual Earnings & Compensation Guide | Fractional Quest