Dividend calculator: Director Pay And Benefits Rate Table
The Director Pay And Benefits Rate Table carries 18 published figures read from 14 sources' own pages, from 6 to 260,000 GBP, read 17 October 2026.
Dividvo sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
- 126 to 43,338
- 143,338 to 86,671
- 386,671 to 130,003
- 130,003 to 173,335
- 1173,335 to 216,668
- 1216,668 to 260,000
Bands
| Bucket | Value |
|---|---|
| 6 to 43,338 | 12 sources |
| 43,338 to 86,671 | 1 source |
| 86,671 to 130,003 | 3 sources |
| 130,003 to 173,335 | 0 sources |
| 173,335 to 216,668 | 1 source |
| 216,668 to 260,000 | 1 source |
14 of the 28 named sources read in full publish a figure; 14 publish none, read 17 October 2026.
By rate
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ratepersonal-allowance | 12,570GBP | 12,570 to 12,570GBP | 2 |
| ratepersonal-allowance-income-limit | 100,000GBP | 100,000 to 100,000GBP | 2 |
| ratepersonal-allowance-zero-point | 125,140GBP | 125,140 to 125,140GBP | 1 |
| ratedividend-allowance | 500GBP | 500 to 500GBP | 1 |
| ratedividend-basic-rate | 10.75% | 10.75 to 10.75% | 1 |
| ratedividend-higher-rate | 35.75% | 35.75 to 35.75% | 1 |
| ratedividend-additional-rate | 39.35% | 39.35 to 39.35% | 1 |
| ratepension-annual-allowance | 60,000GBP | 60,000 to 60,000GBP | 1 |
| ratepension-taper-threshold-income | 200,000GBP | 200,000 to 200,000GBP | 1 |
| ratepension-taper-adjusted-income | 260,000GBP | 260,000 to 260,000GBP | 1 |
| ratepaye-weekly-personal-allowance | 242GBP | 242 to 242GBP | 1 |
| rateincome-tax-basic-rate | 20% | 20 to 20% | 1 |
| rateincome-tax-higher-rate | 40% | 40 to 40% | 1 |
| rateincome-tax-additional-rate | 45% | 45 to 45% | 1 |
| rateincome-tax-scotland-starter-rate | 19% | 19 to 19% | 1 |
| rateincome-tax-scotland-basic-rate | 20% | 20 to 20% | 1 |
| rateincome-tax-scotland-intermediate-rate | 21% | 21 to 21% | 1 |
| rateincome-tax-scotland-higher-rate | 42% | 42 to 42% | 1 |
| rateincome-tax-scotland-advanced-rate | 45% | 45 to 45% | 1 |
| rateincome-tax-scotland-top-rate | 48% | 48 to 48% | 1 |
| rateclass-1a-nic-rate | 15% | 15 to 15% | 1 |
| rateemployment-allowance | 10,500GBP | 10,500 to 10,500GBP | 1 |
| ratepublished-optimum-director-salary | 12,570GBP | 12,570 to 12,570GBP | 5 |
| ratetrivial-benefit-cap | 50GBP | 50 to 50GBP | 1 |
| rateuse-of-home-flat-rate-weekly | 6GBP | 6 to 6GBP | 1 |
| rateemployee-nic-main-rate | 8% | 8 to 8% | 1 |
| rateemployer-nic-rate | 15% | 15 to 15% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (33)
- GOV.UK Tax on your private pension contributions: annual allowance, read 2026-10-11:
your ‘threshold income’ is over £200,000 your ‘adjusted income’ is over £260,000
- GOV.UK Tax on your private pension contributions: annual allowance, read 2026-10-11:
your ‘threshold income’ is over £200,000
- GOV.UK Income Tax rates and Personal Allowances, read 2026-10-17:
This means your allowance is zero if your income is £125,140 or above.
- GOV.UK Income Tax rates and Personal Allowances, read 2026-10-17:
Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000.
- HMRC Income Tax rates and allowances, current and past, read 2026-10-03:
Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000
- GOV.UK Tax on your private pension contributions: annual allowance, read 2026-10-11:
You’ll only pay tax if you go above the annual allowance. This is £60,000 this tax year.
- GOV.UK Income Tax rates and Personal Allowances, read 2026-10-17:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.
- Patterson Hall optimum director's salary 2026/27, read 2026-10-17:
The optimum directors salary 2026/27 is £12,570 per annum.
- Taxsure optimal director salary 2026/27, read 2026-10-17:
Personal Allowance Salary (£12,570)
- Facts & Figures salary vs dividends strategy 2026/27, read 2026-10-17:
For most single-director companies, a salary of £12,570 remains the "sweet spot." It is high enough to count as a qualifying year for your State Pension but stays below the primary threshold for Employee NI.
- Contractor UK tax-efficient salary 2026/27, read 2026-10-17:
So we recommend that, for optimum tax-efficiency and benefits, limited company directors set their salary at just below the NI primary threshold — at £12,570 — as this sum is the tax-free Personal Allowance.
- Massey optimum director's salary and dividends 2026/27, read 2026-10-17:
For most directors, the optimal salary for 2026/27 is £12,570 — the personal allowance.
- HMRC Income Tax rates and allowances, current and past, read 2026-10-03:
Personal Allowance £12,570 £12,570 £12,570 £12,570
- GOV.UK Employment Allowance, read 2026-09-19:
Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to £10,500.
- GOV.UK Tax on dividends, read 2026-10-17:
You also get a dividend allowance of £500 each year.
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
The standard employee personal allowance for the 2026 to 2027 tax year is: £242 per week
- GOV.UK Expenses and benefits: trivial benefits, read 2026-10-17:
it cost you £50 or less to provide
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Top tax rate 48% Above £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Additional tax rate 45% Above £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Advanced tax rate 45% From £62,431 to £125,140
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Higher tax rate 42% From £31,093 to £62,430
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Higher tax rate 40% From £37,701 to £125,140
- GOV.UK Tax on dividends, read 2026-10-17:
Additional rate 39.35%
- GOV.UK Tax on dividends, read 2026-10-17:
Higher rate 35.75%
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Intermediate tax rate 21% From £16,957 to £31,092
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Basic tax rate 20% Up to £37,700
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Basic tax rate 20% From £3,968 to £16,956
- HMRC rates and thresholds for employers 2026 to 2027, read 2026-09-19:
Starter tax rate 19% Up to £3,967
- GOV.UK National Insurance rates and categories, read 2026-09-19:
The rate from 6 April 2026 to 5 April 2027 on expenses and benefits is 15%.
- GOV.UK National Insurance rates and categories, read 2026-09-19:
A 15% 15% 15%
- GOV.UK Tax on dividends, read 2026-10-17:
Basic rate 10.75%
- GOV.UK National Insurance rates and categories, read 2026-09-19:
A 0% 8% 2%
- GOV.UK Claim tax relief for your job expenses: working from home, read 2026-10-17:
If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6).
Read in full, publishes no figure
14 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK Simplified expenses: working from home, read 2026-09-12: every candidate on the page was refused
- GOV.UK Running a limited company: taking money out, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK Running a limited company: director's responsibilities, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK Expenses and benefits: company cars, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK Calculate tax on company cars, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK Dormant for Corporation Tax, read 2026-09-11: every candidate on the page was refused
- GOV.UK Expenses and benefits: homeworking, read 2026-09-12: read in full and no accepted figure on the page
- 1st Formations most tax-efficient director's salary and dividends 2026-27, read 2026-10-17: every candidate on the page was refused
- Athos how much should a director pay themselves 2026, read 2026-09-12: every candidate on the page was refused
- Crunch use of home as office for limited companies, read 2026-10-17: every candidate on the page was refused
- GoForma use of home allowance, read 2026-09-19: every candidate on the page was refused
- Rapid Formations working from home expenses, read 2026-10-17: every candidate on the page was refused
- FreeAgent business use of home, read 2026-09-12: every candidate on the page was refused
- Beany use of home rental agreement, read 2026-10-17: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
14 of the 28 named sources that could be read published a usable figure; 14 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 18 figures, never sentences; 161 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the other half of the table: one row per rate, threshold or allowance that decides what a director takes home - the dividend allowance and the three dividend rates, the income tax bands (and Scotland's separate bands), the NIC primary and secondary thresholds and the lower earnings limit that buys a qualifying year, the Employment Allowance, the pension annual allowance, the trivial-benefit cap, the two use-of-home methods and the company-car appropriate percentages - each quoted from HMRC's own page with its effective date.
The DERIVATION is the OPTIMUM SALARY POINT per tax year, computed from those rows rather than asserted, and then tested against what the market says: the seven practitioner pages read for this charter give £5,000, £6,708 and £12,570 as candidate answers for 2026/27 and disagree about which wins once Employment Allowance is in play, so the dataset publishes the crossover as a function of profit, employer-NIC eligibility and other income, with the spread of published opinion beside it.
Nobody publishes the crossover as a dated series; everyone publishes one number for one year
161 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (28)
- GOV.UK Tax on dividends(the publisher's own terms; quoted for reporting and comment)
- HMRC Income Tax rates and allowances, current and past(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Income Tax rates and Personal Allowances(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and thresholds for employers 2026 to 2027(the publisher's own terms; quoted for reporting and comment)
- GOV.UK National Insurance rates and categories(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Employment Allowance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Expenses and benefits: trivial benefits(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Claim tax relief for your job expenses: working from home(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Simplified expenses: working from home(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tax on your private pension contributions: annual allowance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Running a limited company: taking money out(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Running a limited company: director's responsibilities(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Expenses and benefits: company cars(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Calculate tax on company cars(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Dormant for Corporation Tax(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Expenses and benefits: homeworking(the publisher's own terms; quoted for reporting and comment)
- 1st Formations most tax-efficient director's salary and dividends 2026-27(the publisher's own terms; quoted for reporting and comment)
- Patterson Hall optimum director's salary 2026/27(the publisher's own terms; quoted for reporting and comment)
- Taxsure optimal director salary 2026/27(the publisher's own terms; quoted for reporting and comment)
- Facts & Figures salary vs dividends strategy 2026/27(the publisher's own terms; quoted for reporting and comment)
- Contractor UK tax-efficient salary 2026/27(the publisher's own terms; quoted for reporting and comment)
- Athos how much should a director pay themselves 2026(the publisher's own terms; quoted for reporting and comment)
- Massey optimum director's salary and dividends 2026/27(the publisher's own terms; quoted for reporting and comment)
- Crunch use of home as office for limited companies(the publisher's own terms; quoted for reporting and comment)
- GoForma use of home allowance(the publisher's own terms; quoted for reporting and comment)
- Rapid Formations working from home expenses(the publisher's own terms; quoted for reporting and comment)
- FreeAgent business use of home(the publisher's own terms; quoted for reporting and comment)
- Beany use of home rental agreement(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Director Pay And Benefits Rate Table carries 18 published figures read from 14 sources' own pages, from 6 to 260,000 GBP, read 17 October 2026.
14 of the 28 named sources read in full publish a figure; 14 publish none, read 17 October 2026.
Director Pay And Benefits Rate Table, rate personal-allowance: median 12,570 GBP across 2 sources, read 17 October 2026.
Director Pay And Benefits Rate Table, rate personal-allowance-income-limit: median 100,000 GBP across 2 sources, read 17 October 2026.
Director Pay And Benefits Rate Table, rate personal-allowance-zero-point: median 125,140 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate dividend-allowance: median 500 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate dividend-basic-rate: median 10.75 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate dividend-higher-rate: median 35.75 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate dividend-additional-rate: median 39.35 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate pension-annual-allowance: median 60,000 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate pension-taper-threshold-income: median 200,000 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate pension-taper-adjusted-income: median 260,000 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate paye-weekly-personal-allowance: median 242 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-basic-rate: median 20 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-higher-rate: median 40 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-additional-rate: median 45 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-starter-rate: median 19 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-basic-rate: median 20 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-intermediate-rate: median 21 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-higher-rate: median 42 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-advanced-rate: median 45 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate income-tax-scotland-top-rate: median 48 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate class-1a-nic-rate: median 15 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate employment-allowance: median 10,500 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate published-optimum-director-salary: median 12,570 GBP across 5 sources, read 17 October 2026.
Director Pay And Benefits Rate Table, rate trivial-benefit-cap: median 50 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate use-of-home-flat-rate-weekly: median 6 GBP across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate employee-nic-main-rate: median 8 percent across 1 source, read 17 October 2026.
Director Pay And Benefits Rate Table, rate employer-nic-rate: median 15 percent across 1 source, read 17 October 2026.
Cite as: "Dividvo Director Pay And Benefits Rate Table", updated 2026-10-18, https://dividvo.com/datasets/director-pay-and-benefits-rate-table/.
Download the CSV (33 rows, computed 2026-10-18)