DirectorSalary.co.uk

    A quick guide to the typical low-NI director salary for small UK Ltd companies.

    Director Salary Guides

    Expert insights and updates on tax-efficient salary strategies for UK company directors.

    Tax Planning
    6 April 2026

    Dividend Tax Rates 2026/27: The New Rates Explained

    The dividend tax rates rose on 6 April 2026. Full breakdown of the new 10.75% and 35.75% rates, the £500 allowance, and worked examples for company directors.

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    Employment Allowance
    6 April 2026

    Employment Allowance 2026/27: Eligibility, How to Claim & the £10,500 Limit

    Everything employers and directors need to know about the £10,500 Employment Allowance in 2026/27 — who qualifies, who's excluded, and how to claim it through payroll.

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    Salary Strategy
    6 April 2026

    What Is the Minimum Director Salary in the UK? (2026/27)

    There's no legal minimum salary for most company directors — but going below certain thresholds costs you State Pension credits. The key numbers for 2026/27.

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    Tax Planning
    6 April 2026

    Director's Loan Accounts Explained: Rules, Tax and the Overdrawn Trap

    How director's loan accounts work, the Section 455 charge (now 35.75% on new loans), the 9-month repayment rule, and when a loan beats salary or dividends.

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    Tax Planning
    6 April 2026

    Director Pension Contributions: The Most Tax-Efficient Way to Extract Profit?

    Employer pension contributions escape both income tax and National Insurance entirely. How limited company directors can use them alongside salary and dividends in 2026/27.

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    Tax Planning
    9 January 2025

    Salary vs Dividends 2026/27: How UK Directors Should Pay Themselves

    A practical guide to salary and dividends for UK limited company directors. Understand why most directors use a combination and the trade-offs involved.

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    Tax Year Updates
    5 January 2025

    Optimal Director Salary 2026/27: Early Projections

    Based on the threshold freeze policy, here's what directors can expect for the 2026/27 tax year. Includes projected thresholds and planning advice.

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    Tax Planning
    5 January 2025

    Threshold Freeze Until 2028: Impact on Director Salaries

    How the frozen tax thresholds until 2028 affect UK company directors. Understand fiscal drag and what it means for your salary strategy.

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    Tax Planning
    22 November 2024

    Salary vs Dividends: Tax Comparison for Directors 2025/26

    Detailed calculations comparing salary and dividends at different income levels. See exactly how much you can save with the right extraction strategy.

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    Salary Strategy
    15 November 2024

    £6,500 vs £12,570 Director Salary: Which Is Better?

    Compare the two most common director salary levels and learn which option saves the most tax for your limited company.

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    Employment Allowance
    8 November 2024

    Employment Allowance for Single Director Companies

    Can single director companies claim Employment Allowance? Learn the eligibility rules and how it affects your optimal salary.

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    Tax Year Updates
    1 November 2024

    Optimal Director Salary 2025/26: What's Changed?

    A comprehensive guide to the optimal salary for directors in 2025/26, including key threshold changes and what it means for your take-home pay.

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    Getting Started
    20 June 2024

    How to Pay Yourself as a Director: Complete UK Guide

    Learn about salary, dividends, pension contributions, and the most tax-efficient ways to extract money from your limited company.

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    National Insurance
    12 March 2024

    Director National Insurance: Annual Basis Explained

    Understand how director National Insurance is calculated differently from regular employees and what it means for your salary planning.

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