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

Dividends are taxed at lower rates than salary (8.75% 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 remaining profit is extracted as dividends at a lower overall rate.

What salary level should I set as a director?

For most company directors in 2025/26, 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 (2025/26). Single-director companies with no other employees cannot claim this.

Does this account for Corporation Tax?

Yes. The calculator deducts Corporation Tax at 25% (or the small profits rate/marginal relief where applicable) from company profits before calculating how much is available to distribute as dividends.

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

公司收入（不含工资）

公司可用于支付工资和/或股息的总金额

申请就业津贴

Optimal Split

Salary

£0

Dividends

£0

Take-Home Pay

£0

Take-Home at Different Salary Levels

Total Tax Take-Home

Detailed Comparison

Salary	Dividends	Employer NI	Corp Tax	所得税	Employee NI	Div Tax	Total Tax	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:900px;"></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 8.75%），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收入缴纳所得税和国民保险，而剩余利润则可以以较低的整体税率作为股息提取。

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，2025/26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（2025/26 年度）。没有其他雇员的单人董事公司无法申请此项津贴，因此如果您的公司属于这种情况，请取消勾选该选项。

这是否包含了公司税？

是的。计算器会先从公司利润中扣除 25% 的公司税（或在适用情况下扣除小额利润税率/边际减免），然后再计算可用于分配股息的金额。

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。