Why is a low salary with dividends more tax-efficient?

Dividends are taxed at lower rates than salary (10.75% vs 20% basic rate) and don't attract National Insurance. By keeping your salary at or near the Personal Allowance, you avoid income tax and NI on that portion, while the rest of your pay is extracted as dividends at a lower overall rate.

What salary level should I set as a director?

For most company directors in 2026/27, the optimal salary is around £12,570 (the Personal Allowance) which lets you earn tax-free while still qualifying for state benefits like the State Pension.

What is the Employment Allowance?

The Employment Allowance lets eligible employers reduce their employer National Insurance bill by up to £10,500 per year (2026/27). Companies where the only employee earning above the NI threshold is a director cannot claim it.

What does 'cost to your company' include?

Dividends can only be paid from profit that has already been taxed, so the calculator grosses your dividends up to the company profit needed to fund them, using the 19% small profits rate, 25% main rate or marginal relief as appropriate. Cost to company = salary + employer National Insurance + that pre-tax profit.

Is this financial advice?

No. This tool gives an estimate based on standard HMRC rates. It doesn't account for pension contributions, student loan repayments, other income sources, or individual circumstances.

股息与工资计算器

作为公司董事，如何找到最节税的薪酬方式？

纳税年度

Take-home pay

£0

Optimal salary

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via payroll

Dividends

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from taxed profit

Your tax rate

Cost to your company

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钱都花到哪儿去了

You keep

You pay

所得税

Employee NI

Dividend Tax

Your company pays

Employer NI

公司税

Total tax

Cost to company

数量

试试其他计算器

所得税实际到手工资员工成本增值税公司税资本利得税印花税预付款

详细比较

在关键薪资水平上提供相同的薪酬方案，包括最佳薪酬分成比例。

Salary	Dividends	Your Tax	Company Tax	Total Tax	Cost to Company	Overall Rate	Take-Home

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<iframe src="https://gofile.co.uk/tools/dividend-salary-calculator/?embed=1" width="100%" height="900" frameborder="0" style="border:none;max-width:1240px;"></iframe> <script>window.addEventListener('message',function(e){if(e.data&&e.data.type==='gofile-tool-height'){document.querySelector('iframe[src*="gofile.co.uk/tools/"]').style.height=e.data.height+'px';}});</script>

常见问题解答

为什么低薪加分红的税收效率更高？

股息的税率低于工资（基本税率为 20%，而工资为 10.75%），且无需缴纳国民保险。通过将工资保持在个人免税额或接近个人免税额的水平，您可以避免就该部分工资缴纳所得税和国民保险，而剩余的工资则可以以股息的形式提取，从而享受较低的整体税率。

作为总监，我应该设定怎样的薪资水平？

对于大多数公司董事而言，2026/27年度的最佳薪酬约为12,570英镑（个人免税额），这样既可以免税，又能享受国家福利，例如国家养老金。此计算器会显示如何精确分配薪酬，以最大化您的实际到手收入。

什么是就业津贴？

就业津贴允许符合条件的雇主每年最多减少 10,500 英镑的雇主国民保险缴款（2026/27 年度）。如果公司中只有董事一名员工的收入超过国民保险缴款门槛，则该公司无法申请此项津贴，因此该选项默认关闭——如果您的公司有其他员工且符合条件，请将其开启。

“公司成本”包括哪些内容？

股息只能从已缴税的利润中支付，因此计算器会将您的股息总额计算至公司支付股息所需的利润——根据具体情况，分别采用 19% 的小额利润税率、25% 的主要税率或边际减免。公司成本 = 工资 + 雇主缴纳的国民保险 + 税前利润。这部分成本是您的公司必须赚取的利润，您才能获得相应的薪酬。

这是理财建议吗？

不。此工具基于HMRC标准税率进行估算。它并未考虑养老金缴款、学生贷款还款、其他收入来源或个人情况。请务必咨询合格的会计师以获取个性化建议。