Payroll for directors and small companies
Posts for limited company directors and very small UK employers: running a director-only payroll, how directors' National Insurance is worked out over the year, salary and dividends, the Employment Allowance, payroll for a single employee and the full cost of employing someone. Each post states the tax year it covers and links HMRC guidance; none of it is a substitute for an accountant's advice on your own company.
Posts for the United Kingdom
6 posts, newest first
The true cost of an employee in the UK (2026/27)What an employee costs on top of salary in 2026/27: 15% employer NI over £5,000, 3% pension, paid holiday, sick pay and insurance, with worked figures.
Director-only payroll: running PAYE for a one-director company (2026/27)How to run PAYE when the only person on payroll is you, the director: registering, the annual NI method, 2026/27 thresholds, EPS months and pensions.
Directors' National Insurance: the annual earnings period explainedCompany directors pay Class 1 National Insurance on their pay for the whole tax year. How the annual earnings period works in 2026/27, with worked figures.
Salary vs dividends for a sole director in 2026/27How salary and dividends are taxed for a one-director company in 2026/27, with a worked example at £5,000, £6,708 and £12,570 salary. Not advice.
Employment Allowance 2026/27: who can claim £10,500 off employer NIEmployment Allowance cuts employer National Insurance by up to £10,500 in 2026/27. Who can claim, who can't, how to claim on an EPS and backdating rules.
Payroll for one employee in the UK: what you must do and what it costsTaking on your first employee in the UK? When to register for PAYE, the 2026/27 thresholds, what each payday involves and what one employee really costs.
Guides and tools on this topic
Guides
Payslips for company directors Payslips for small businesses National Insurance rates 2026/27
Tools
Payslip generator UK National Insurance calculator Employer cost calculator