Contract to Perm - easy to go back after?

I have been contracting for a number of years, all outside. My current contract comes to an end in Feb. It may get extended as they have more work coming in but I am not overly concerned if it doesnt.

For my next gig I am thinking of going perm, taking the pay hit and just use this year to focus on my health a little more. My contracts have tended to be intense so my perception is perm will be a bit easier. I would be looking at engineer level roles rather than management.

Once I am feeling better overall I would like to get back into contracting say in 2026(hopefully by then the market has improved). Has anyone done this and have they found any issues other than tax implications for Dividends etc.