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Salary vs Dividend (UK Director Take-Home) — 2026/27

Enter company profit and your chosen salary/dividends for a simplified estimate and clear breakdown.

Company profit before director pay (£) Pre-salary, pre-dividends
This is your company profit available before paying your salary/dividends.
Director salary (£) Gross PAYE salary
Simplified PAYE income tax + employee NI + employer NI included.
Dividends paid (£) From post-tax profits
Dividend allowance and dividend tax bands applied (simplified).
Estimated personal take-home
£—

This is your net salary + net dividends (after personal taxes).

Assumptions: single director, standard UK bands (England/Wales/NI style), no pension, no student loan, no benefits in kind, ignores dividend “gross-up” edge cases and tapering.
Company summary
Item Amount
Profit before director pay£—
Salary (gross)£—
Employer NI£—
Profit before corporation tax£—
Corporation tax£—
Post-tax profit available for dividends£—
Dividends paid£—
Retained profit (left in company)£—
Personal tax breakdown
Tax Amount
Income tax on salary£—
Employee NI£—
Dividend tax£—
Total personal taxes£—
Net salary£—
Net dividends£—
How this works (simplified):
  • Salary reduces company profit, then employer NI is added as a company cost.
  • Corporation tax is applied to remaining profit (flat assumption below).
  • Dividends are paid from post-tax profits, then personal dividend tax is calculated using remaining bands after salary.
Assumptions & defaults (editable)
If you want, we can later add: small profits/marginal corporation tax, NI employment allowance, Scotland bands, student loans, pension contributions, and “optimal mix” suggestions.