Can a UK company director take a salary if there are no other employees?

Yes. A UK limited company can register as an employer and pay its director a salary, which is normally deductible for Corporation Tax. The right level depends on the director's circumstances. For a director living or working overseas, whether UK National Insurance applies, and whether the salary builds UK State Pension years, depends on where the duties are performed and personal circumstances, and employer National Insurance can still arise. We review this case by case before setting up the payroll.

Do director-only companies have to comply with pension auto-enrolment?

Often not. A company whose only worker is a single director has no automatic enrolment duties, even if that director has an employment contract. Where there are several directors and no other staff, there are no duties unless more than one director has an employment contract. The company should still tell The Pensions Regulator that it has no duties, which is separate from a declaration of compliance.

When must PAYE deductions be paid to HMRC each month?

Under statutory HMRC rules, PAYE tax and National Insurance contributions must clear to HMRC by the 22nd of the month following the tax month if paying electronically, or by the 19th if paying by cheque. Small employers with average monthly payments below statutory limits may apply to pay quarterly.

UK Payroll and PAYE RTI Services for Directors and Staff

Run your company payroll accurately and in line with UK PAYE rules. We handle monthly director remuneration, employee pay calculations, Real Time Information (RTI) submissions to HMRC, digital payslips, and workplace pension auto-enrolment management.

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Who it's for

UK limited companies with director-only remuneration schemes, growing teams with full-time or part-time staff, and overseas business owners managing UK employees.

What you provide

Your HMRC PAYE employer reference numbers, company accounts office reference, employee personal details and National Insurance numbers, P45 forms for new starters, and monthly hours or fixed salary instructions.

How it works

Each month, we calculate gross pay, PAYE income tax deductions, employee National Insurance, employer National Insurance, and statutory workplace pension contributions. We submit the mandatory Full Payment Submission (FPS) to HMRC on or before the pay date, deliver electronic payslips to your staff, and furnish you with clear summaries showing the exact tax remittance due to HMRC.

Price

From £25 a month. Our monthly payroll fee is determined primarily by the number of individuals on your payroll scheme (headcount), the frequency of your pay runs (standard monthly runs versus weekly schedules), variable compensation elements such as bonuses or commissions, and the administrative scope of your workplace pension scheme.

What is included

Monthly calculation of gross-to-net pay for company directors and employees
Calculation of PAYE income tax, Class 1 Primary employee NI, and Class 1 Secondary employer NI
Submission of Full Payment Submissions (FPS) to HMRC on or before each payday under Real Time Information rules
Submission of Employer Payment Summaries (EPS) where statutory pay or nil liability applies
Generation and distribution of digital payslips for all registered employees
Assessment of worker eligibility and calculations for workplace pension auto-enrolment
Preparation of year-end P60 certificates and P45 documentation for departing employees
Guidance on statutory PAYE remittance deadlines and reference numbers for HMRC payments

What is not included

Initial registration of an employer PAYE scheme with HMRC (available as a separate add-on)
Annual P11D and P11D(b) returns for taxable employee benefits-in-kind (available separately)
Setting up a completely new workplace pension provider account from scratch
Human resources legal advice, drafting employment contracts, or disciplinary proceedings
Direct disbursement of net salaries into employee personal bank accounts
Settlement of employer PAYE tax liabilities directly from Fileminder funds

Real Time Information (RTI) Statutory Obligations

Under the Income Tax (Pay As You Earn) Regulations 2003, employers operating in the UK must report payroll information to HMRC digitally on or before every payday using Real Time Information (RTI). Every pay run requires a Full Payment Submission (FPS) detailing payments and statutory deductions. Late or missing submissions can lead to HMRC penalties, and inaccurate returns can bring separate ones. We submit each FPS on or before payday, once you have confirmed the pay run.

Workplace Pension Auto-Enrolment Compliance

Under the Pensions Act 2008, UK employers must automatically enrol eligible workers into a qualifying workplace pension scheme and make minimum employer contributions (some director-only companies have no duties; see the FAQ below). Employers must also monitor worker age and earnings criteria on every pay run, issue statutory communications, complete a declaration of compliance with The Pensions Regulator when duties begin, and re-declare every three years. We check workforce eligibility on every pay run, so auto-enrolment duties are picked up as they arise.

Frequently asked questions

Can a UK company director take a salary if there are no other employees?: Yes. A UK limited company can register as an employer and pay its director a salary, which is normally deductible for Corporation Tax. The right level depends on the director's circumstances. For a director living or working overseas, whether UK National Insurance applies, and whether the salary builds UK State Pension years, depends on where the duties are performed and personal circumstances, and employer National Insurance can still arise. We review this case by case before setting up the payroll.
Do director-only companies have to comply with pension auto-enrolment?: Often not. A company whose only worker is a single director has no automatic enrolment duties, even if that director has an employment contract. Where there are several directors and no other staff, there are no duties unless more than one director has an employment contract. The company should still tell The Pensions Regulator that it has no duties, which is separate from a declaration of compliance.
When must PAYE deductions be paid to HMRC each month?: Under statutory HMRC rules, PAYE tax and National Insurance contributions must clear to HMRC by the 22nd of the month following the tax month if paying electronically, or by the 19th if paying by cheque. Small employers with average monthly payments below statutory limits may apply to pay quarterly.

Official sources

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Content reviewed by Ibrahem Ali Almahawe MAAT AATQB (AAT licence 1009686) (2026-10-01).