Ltd Co - Minimum Salary

Ltd Co - Minimum Salary

Author
Discussion

Percy Cushion

Original Poster:

1,187 posts

227 months

Hi folks,

I'm looking to set up a Limited Company and I have a simple question regarding the Director/Employee salary: Can the Director pay himself £12,750 per year or is he legally obligated to pay himself the minimum wage, i.e. £12.21 per hour (2025)?

Thanks.

Peter911

512 posts

164 months

How do they know how many hours you work?

Percy Cushion

Original Poster:

1,187 posts

227 months

Peter911 said:
How do they know how many hours you work?
They don’t, point taken, understood. Thanks.

Countdown

42,003 posts

203 months

Percy Cushion said:
Hi folks,

I'm looking to set up a Limited Company and I have a simple question regarding the Director/Employee salary: Can the Director pay himself £12,750 per year or is he legally obligated to pay himself the minimum wage, i.e. £12.21 per hour (2025)?

Thanks.
They can pay themselves as little as they want (depending on how much tax, Ers NI, Ees NI they want to avoid).

The only issue is if he decided to claim universal credit. DWP assume you are earning at least the minimum wage.

Percy Cushion

Original Poster:

1,187 posts

227 months

Countdown said:
They can pay themselves as little as they want (depending on how much tax, Ers NI, Ees NI they want to avoid).

The only issue is if he decided to claim universal credit. DWP assume you are earning at least the minimum wage.
Thanks, I won’t be claiming universal credit.

greengreenwood7

803 posts

198 months

check with your accountant but i think you'll want to pay yourself around 8.5k to avoid NI contributions....

BAMoFo

825 posts

263 months

Tuesday
quotequote all
greengreenwood7 said:
check with your accountant but i think you'll want to pay yourself around 8.5k to avoid NI contributions....
That used to be the case, but the recent Budget has changed things. If there is only one director, and you want to fully avoid NI contributions, you need to pay yourself £5k. If there is more than one director / more than one person on the payroll you are then eligible to claim relief on the National insurance contributions. Some info here https://www.fsb.org.uk/resources-page/what-is-the-...

UpTheIron

4,017 posts

275 months

Yesterday (07:13)
quotequote all
The budget changes won't take effect this tax year.

£9.1k is still the secondary threshold.

jonathan_roberts

440 posts

15 months

Yesterday (07:21)
quotequote all
I don’t see the point in running a company if you have such low financial ambition levels. Obviously make it as tax efficient as possible but Jesus, at that level your concerns should be elsewhere.

Percy Cushion

Original Poster:

1,187 posts

227 months

Yesterday (07:32)
quotequote all
jonathan_roberts said:
I don’t see the point in running a company if you have such low financial ambition levels. Obviously make it as tax efficient as possible but Jesus, at that level your concerns should be elsewhere.
You do know that the salary isn’t the only income from the Limited Company, right?

jonathan_roberts

440 posts

15 months

Yesterday (07:39)
quotequote all
Percy Cushion said:
jonathan_roberts said:
I don’t see the point in running a company if you have such low financial ambition levels. Obviously make it as tax efficient as possible but Jesus, at that level your concerns should be elsewhere.
You do know that the salary isn’t the only income from the Limited Company, right?
Yes duh. I run multiple.

Lefty

16,662 posts

209 months

Yesterday (07:57)
quotequote all
You know then that he could take a tiny salary, pay dividends to multiple shareholders and make large pension contributions?

Not to mention if his actual cash needs are low but turnover high he can just leave the money in the company to either grow the company, invest it or sit to be taken at a later date (and only have to pay income tax when he does take it).

I pay myself well under 20% of company turnover. We just don’t need much cash to live.

jonathan_roberts

440 posts

15 months

Yesterday (08:10)
quotequote all
My point was ineloquently put. Focus on making money first. Then once you’ve made some money, get the accountant to do the maths on paying yourself in the most efficient way. It’s just not worth bothering about if you’re serious about making money. If it’s a project that only ever makes £5k a year, I’d question the need for a ltd co.

Paying tax is a fact of life and paying more tax is a sign you’re doing something right. It’s a fact of life so whilst it’s worth minimising exposure to it, it’s just another thing you have to factor in when running a business.

LucasA

114 posts

112 months

Yesterday (08:27)
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jonathan_roberts said:
My point was ineloquently put. Focus on making money first. Then once you’ve made some money, get the accountant to do the maths on paying yourself in the most efficient way. It’s just not worth bothering about if you’re serious about making money. If it’s a project that only ever makes £5k a year, I’d question the need for a ltd co.

Paying tax is a fact of life and paying more tax is a sign you’re doing something right. It’s a fact of life so whilst it’s worth minimising exposure to it, it’s just another thing you have to factor in when running a business.
Wow, I wish I was rich like you.

MaxFromage

2,148 posts

138 months

Yesterday (12:59)
quotequote all
jonathan_roberts said:
My point was ineloquently put. Focus on making money first. Then once you’ve made some money, get the accountant to do the maths on paying yourself in the most efficient way. It’s just not worth bothering about if you’re serious about making money. If it’s a project that only ever makes £5k a year, I’d question the need for a ltd co.

Paying tax is a fact of life and paying more tax is a sign you’re doing something right. It’s a fact of life so whilst it’s worth minimising exposure to it, it’s just another thing you have to factor in when running a business.
Apologies, but you're just second guessing about the OP's situation. And once you've got some money, it may be too late to get the accountant to work out the most efficient route. The golden rule is to speak to your accountant before not after.

jonathan_roberts

440 posts

15 months

Yesterday (16:02)
quotequote all
MaxFromage said:
jonathan_roberts said:
My point was ineloquently put. Focus on making money first. Then once you’ve made some money, get the accountant to do the maths on paying yourself in the most efficient way. It’s just not worth bothering about if you’re serious about making money. If it’s a project that only ever makes £5k a year, I’d question the need for a ltd co.

Paying tax is a fact of life and paying more tax is a sign you’re doing something right. It’s a fact of life so whilst it’s worth minimising exposure to it, it’s just another thing you have to factor in when running a business.
Apologies, but you're just second guessing about the OP's situation. And once you've got some money, it may be too late to get the accountant to work out the most efficient route. The golden rule is to speak to your accountant before not after.
OP says he’s thinking of setting up a limited co. Which would suggest he’s a new business owner.

If it’s all organised within the first year then everything is doable. Just focus on making it profitable, then sit with your accountant before the end of the year and sort it all out.

Agree on doing a modicum with the accountant beforehand.