Director Pay Calculator (2026/27): Salary, Dividends, Pension & Employment Allowance Optimiser

Enter your company profit and see how Employment Allowance, salary, pension and dividends combine to minimise total tax and maximise what you and your company keep.
For the tax year

26/27

Key assumptions before you calculate

These results are based on the following assumptions:

  • You are a UK director-owner resident in England,Wales or Northern Ireland,with no other income or benefits, so you have full use of your Personal Allowance, Dividend Allowance and lower-rate tax bands.
  • Your company operates outside the IR35 rules.
  • Your company is not part of a group or associated company structure, so the full small profits thresholds and marginal relief bands apply.
  • All figures entered represent company profit before director salary, employer's National Insurance, pension contributions and corporation tax.
  • Where selected, your company qualifies for Employment Allowance.
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Director Pay Calculator (2026/27)

Salary, pension, dividends — plus company & personal tax outcomes

Company profit (before salary, pension & dividends)
£
Learn about EA
Amount available
£
Director salary
£
Employer NI:£0.00
EA Used:£0.00
EA Remaining:£10,500.00
Profit after salary and Employer NIC
£ 0.00
Pension guide
Corporation tax
£ 0.00
Profit for dividends
£ 0.00
Amount to draw
£
Retained profit
£ 0.00

Saved comparison runs (max 3)

Run1

Run2

Run3
Starting profit: £0.00 £0.00 £0.00
EA available: Yes Yes Yes
EA amount: £0.00 £0.00 £0.00
Salary: £0.00 £0.00 £0.00
Pension: £0.00 £0.00 £0.00
Dividend: £0.00 £0.00 £0.00
Income tax on salary: £0.00 £0.00 £0.00
Employee NIC on salary: £0.00 £0.00 £0.00
Employer NIC payable: £0.00 £0.00 £0.00
Corporation tax: £0.00 £0.00 £0.00
Dividend tax: £0.00 £0.00 £0.00
Director net retained: £0.00 £0.00 £0.00
Company retained profit: £0.00 £0.00 £0.00
Total paid to HMRC: £0.00 £0.00 £0.00
Combined Retained Total (Company + Director + Pension): £0.00 £0.00 £0.00
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Outcome summary

Retained vs paid to HMRC

Total paid to HMRC
£0.00
Employer NIC + CT + Income tax + EE NIC + Dividend tax
Combined retained total
£0.00
Director net cash + pension + company retained profit
Total retained £0.00
Total paid to HMRC £0.00

Full breakdown

Company → Director → Combined

Company

    Director

      Combined