Salary vs Dividends: Optimising Profit Extraction for 2025/26

For limited company directors, the strategy of balancing salary and dividends remains crucial for tax-efficient profit extraction. Recent changes announced in the Autumn Budget, particularly regarding employers’ national insurance rates and employment allowance, have added new considerations to this decision-making process. Understanding Salary Benefits and Drawbacks Advantages of Salary Payments A salary provides a straightforward […]