Director salary and dividend calculator 2026/27
Combine director salary, employer National Insurance, pension, Corporation Tax, dividends and personal tax into one estimate.
How the Director pay estimate works
This company-and-person estimate deducts the entered director salary, employer NI and pension from company profit, applies Corporation Tax, then assumes all remaining distributable amount is paid as a dividend.
Rules checked
Read the checking method
What the result includes
- Company employer NI and Corporation Tax
- Personal salary tax, employee NI and dividend tax
- Cash take-home plus any entered employer pension
What to have ready
- Profit before the director package
- Other personal income and tax region
- Distributable-reserve and payroll records
Questions about Director pay
Can every post-tax pound be paid as a dividend?
No. A dividend needs sufficient distributable reserves and proper company approval and paperwork. Cash in the bank is not by itself enough.
Does this apply Employment Allowance?
No Employment Allowance is assumed in this illustration. Eligibility can be restricted, including for some companies with only one director as the sole employee.
About this estimate
The company must have distributable reserves and run payroll correctly. Benefits, associated companies, student loans, retained profit and company-law restrictions can alter the result.