Director pay calculator 2026/27

Profit before paying yourself a salary, employer NI, or pension. Higher profit raises taxable profit; if it crosses £50,000 the marginal-relief band starts and Corporation Tax climbs from 19% toward 26.5% before settling at 25% above £250,000.

Other companies under common control. The £50,000 lower and £250,000 upper Corporation Tax thresholds are divided by (1 + associated count), pulling the marginal-relief band downward and usually pushing more profit into the 26.5% band.

Income from outside this company (rental, PAYE, etc.) that uses up your personal allowance and basic-rate band. The more other income you have, the sooner dividends from this company hit the higher-rate dividend band at 35.75%.

Direct employer contribution into your pension. Reduces taxable profit pound-for-pound (saving 19% to 26.5% in Corporation Tax) and reduces today's take-home cash because less is left to distribute as dividends. The contribution is shown separately as "Pension pot retained", it is not lost, it is held in your pension scheme.

Leave at 0 to pay every available pound out as dividends. Use After tax to target household cash after personal tax, or Before tax to target salary plus dividends before personal tax. The optimiser holds back surplus distributable profit inside the company.

Select this where the ordinary shares are split 50/50. The calculator models dividends on that basis and uses the spouse's own income, personal allowance and basic-rate band to estimate the household result.

Plans 1, 2, 4 and 5 repay at 9% above the plan threshold. Postgraduate loans repay at 6%. The calculation uses salary plus dividends drawn, so dividend-heavy strategies can still trigger repayments.

Cancels up to £10,500 of employer NI per year. Single-director companies with no other employees are excluded. The calculator still keeps director salary within normal owner-manager thresholds, so this mainly affects the employer NI cost where salary reaches the personal allowance.