Directors of any company, whether limited by shares, limited by guarantee, or community interest company (CIC), generally have to be paid through payroll. For more in depth notes, see our factsheet Can Company Directors Also Be Consultants?
We are often asked whether a company or CIC can pay its directors on a freelance or self-employed basis. This calculator will give you a guide as to whether and to what extent directors can be paid outside of payroll (spoiler: in almost all cases payments to directors must go through payroll).