Most Tax-Efficient Director’s Salary for 2025/26
The optimal salary strategy depends on whether your company qualifies for the Employment Allowance, which offsets employer National Insurance contributions (NICs). Option 1: Sole Director Without Employment Allowance If you’re the sole employee/director, your company isn’t eligible for the Employment Allowance. Tax Implications: Note: This approach avoids NICs but doesn’t earn National Insurance credits towards […]