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Salary or dividends: the best split for you

Enter the company's profit before paying yourself. We try every salary in £10 steps, pay the rest out as dividends, and work out employer NI, Corporation Tax, your NI and your Income Tax for each one.

After all other costs. Our Corporation Tax calculator works this out for you.

6 April to 5 April.

Usually 0.

Taxed before your company pay. Leave blank if none.

Can the company claim Employment Allowance?

It takes up to £10,500 off the employer NI bill. You can't claim it if a director is the only person paid above the secondary threshold (£5,000), so most one-person companies can't.

An illustration, not advice. It assumes one director-shareholder who takes all the profit in the same tax year, at England, Wales and Northern Ireland rates. Pensions, other income, student loans, Scottish rates, IR35, keeping profit in the company and having enough distributable profit for dividends can all change the best answer. Check with an accountant before you decide.

See also: the best director salary for 2026-27, explained.