£

    DirectorSalary.co.uk

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

    Sources

    Last updated: January 2025

    About our data

    All thresholds and rates used in our calculator are sourced directly from official GOV.UK publications. We update the calculator at the start of each tax year when HMRC announces new rates.

    Primary sources for 2025/26

    Additional references

    GOV.UK: New State Pension qualifying years fact sheet

    Explains how qualifying years work for State Pension purposes

    GOV.UK: Check your State Pension

    Check your State Pension forecast and NI record

    Important notes

    • We are not affiliated with HMRC or any government body
    • Tax rules can change - always verify current rates with official sources before making decisions
    • For advice specific to your situation, consult a qualified accountant
    • If you spot an error in our data, please let us know