{"id":10064,"date":"2026-04-14T10:34:22","date_gmt":"2026-04-14T10:34:22","guid":{"rendered":"https:\/\/emn.org.uk\/?p=10064"},"modified":"2026-04-14T10:34:22","modified_gmt":"2026-04-14T10:34:22","slug":"johnston-carmichael-year-end-remuneration-strategies-for-company-owners","status":"publish","type":"post","link":"https:\/\/emn.org.uk\/2026\/04\/14\/johnston-carmichael-year-end-remuneration-strategies-for-company-owners\/","title":{"rendered":"Johnston Carmichael: Year end remuneration strategies for company owners"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-9765\" src=\"https:\/\/emn.org.uk\/wp-content\/uploads\/2026\/01\/johnston-carmichael.png\" alt=\"\" width=\"424\" height=\"202\" \/><\/p>\n<p class=\"emphasis\">As the tax year draws to a close, there is still time for company owners to take stock of how they\u2019re paid.<\/p>\n<p>If\u00a0you run a company, planning now can help you stay compliant while keeping your tax bill as efficient as possible.<\/p>\n<h4>Salary, dividends or bonus? Choosing the right balance<\/h4>\n<p>For shareholders\/directors, decisions around salary vs dividends have always been central to tax planning. How cash is extracted should take in to account the following:<\/p>\n<p><strong>Salary considerations<\/strong><\/p>\n<ul>\n<li>Salaries and employer National Insurance Contributions (NICs) are generally deductible for corporation tax, potentially reducing taxable profits.<\/li>\n<li>Salaries can be set at a level to secure state pension entitlement whilst keeping both employer and employee NICs low.<\/li>\n<li>Widening gaps between employer and employee NICs, and the increased Employment Allowance, mean salary strategy should considered.<\/li>\n<\/ul>\n<p><strong>Bonus considerations<\/strong><\/p>\n<ul>\n<li>Bonuses are generally deductible for corporation tax, and timing will determine when they are subject to income tax for directors. The tax point for directors can often be before the payment is made to them as there are additional rules that apply to directors but not employees.<\/li>\n<\/ul>\n<p><strong>Dividend considerations<\/strong><\/p>\n<ul>\n<li>Dividends remain free of NICs and are taxed at lower income tax rates. Basic and higher rate (but not additional) dividend tax rates are subject to a 2% rate increase from 6 April 2026 to 10.75% and 35.75% respectively. Therefore, declaring and paying dividends before the end of the tax year could result in income tax savings.<\/li>\n<li>Dividends are paid from retained profits (post corporation tax), which can result in a higher effective rate of tax across both the company and shareholders.<\/li>\n<li>For Scottish taxpayers, dividends are taxed at UK rates, unlike salary\/bonuses, which are subject to the higher Scottish rates of income tax for Scottish taxpayers.<\/li>\n<\/ul>\n<p><strong>Trivial benefits<\/strong><\/p>\n<ul>\n<li>Directors can take advantage of the \u00a3300 annual allowance for non-cash benefits. Providing such rewards are not in recognition of work performed, this can be a way to obtain a \u2018perk\u2019 before the tax year end.<\/li>\n<li>Specific rules apply and care should be taken to remain compliant.<\/li>\n<\/ul>\n<p>There is still time to review your salary, dividend, bonus, benefits mix before 5 April to ensure company funds can be extracted in the most tax efficient way.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/johnstoncarmichael.com\/images\/content\/Overhead_view_of_business_meetings.jpg\" \/><\/p>\n<h4>Pension contributions: provision for the future?<\/h4>\n<p>Employer\/company pension contributions continue to be one of the most tax efficient methods of remunerating directors. There are several advantages:<\/p>\n<ul>\n<li>Employer contributions attract corporation tax relief and are free of income tax and NICs for directors. Employer contributions must be commercially justifiable (i.e. the total salary and pension package should not exceed a market rate) and be wholly for the purposes of the trade.<\/li>\n<li>Contributions count towards the \u00a360,000 annual allowance, with carry forward available for unused allowance from the three previous tax years (i.e. 2022\/23 to 2024\/25).<\/li>\n<\/ul>\n<p>Consider whether making an employer pension contribution before year-end can support longer-term planning and reduce tax exposure.<\/p>\n<h4>Pulling it all together: a year\u2011end income strategy<\/h4>\n<p>A well-structured year-end review for company owners should include:<\/p>\n<ul>\n<li>Checking the salary, dividend, bonus, benefit mix<\/li>\n<li>Using pension contributions strategically<\/li>\n<\/ul>\n<p>A few careful decisions now can make a meaningful difference to your tax position.<\/p>\n<h4>How we can help<\/h4>\n<p>Our expert\u00a0<a href=\"https:\/\/johnstoncarmichael.com\/our-services\/corporate-tax\">Corporate Tax<\/a>\u00a0and\u00a0<a href=\"https:\/\/johnstoncarmichael.com\/our-services\/private-client-tax\">Private Client Tax<\/a>\u00a0teams can help you review your position, run different scenarios and help you put the right strategy in place.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As the tax year draws to a close, there is still time for company owners to take stock of how they\u2019re paid. If\u00a0you run a company, planning now can help [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6992,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_cbd_carousel_blocks":"[]","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[244],"tags":[],"class_list":["post-10064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-johnston-carmichael"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Johnston Carmichael: Year end remuneration strategies for company owners - The Engineering &amp; Manufacturing Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/emn.org.uk\/2026\/04\/14\/johnston-carmichael-year-end-remuneration-strategies-for-company-owners\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Johnston Carmichael: Year end remuneration strategies for company owners - The Engineering &amp; Manufacturing Network\" \/>\n<meta property=\"og:description\" content=\"As the tax year draws to a close, there is still time for company owners to take stock of how they\u2019re paid. 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