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Director's payroll
Director-only payroll for limited companies, £12 a month
If your company pays a director a salary, it has to run payroll, even when the only person on it is you. Director's Payroll is £12 a month for your first 2 directors, as an add-on to PayNinja's accountancy packages.
What you get
Registered the right way
HMRC says you must register as an employer even if you only employ yourself as the only director. Registration has to happen before the first payday and not more than 2 months before it. We check where you are and tell you what is missing.
National Insurance worked out yearly
Directors have an annual earnings period, so National Insurance is based on yearly earnings rather than each pay run. We use the method that fits how you pay yourself: the standard annual method or the alternative method.
RTI sent on or before payday
Every salary payment is reported to HMRC in a Full Payment Submission on or before payday, and each director gets a payslip.
Months with no salary covered
In a tax month when no director is paid, HMRC expects an Employer Payment Summary by the 19th instead. We send it, because without it HMRC can estimate what you owe or charge a penalty.
Employment Allowance checked
A company cannot claim Employment Allowance if a director is the only employee liable for employer National Insurance. We check it each year, so it is neither missed nor claimed by mistake.
Pension duties checked
A sole director with no other staff generally has no auto-enrolment duties. Two or more directors with employment contracts count as staff. We tell you which applies to your company.
How it works
What happens each time
Tell us what you plan to pay
Send us how many directors will take a salary and how often you pay it.
We set up the payroll
We check the employer registration and add each director with an annual earnings period.
We report every payment
Each salary payment goes to HMRC in an FPS on or before payday, and each director gets a payslip.
You see what to pay HMRC
You get a summary of what to pay HMRC and by when. Monthly PAYE is due by the 22nd of the next tax month if you pay electronically.
Included
What is in the fee
No hourly add-ons for the ordinary work. If something unusual comes up, we quote it first.
- Director's Payroll for your first 2 directors
- Annual earnings period set up for each director
- FPS to HMRC for every salary payment
- EPS for tax months when no director is paid
- Payslips for every pay run
- Salary set at the level that suits your tax position
- P60s at year end
- Employment Allowance and pension duty checks
- Reminders and a what-to-pay summary
Do I need payroll if I am the only director?
If the company pays you a salary, yes. HMRC says you must register as an employer even if you are only employing yourself, for example as the only director of a limited company.
Source: gov.ukCan I pay myself a salary without running payroll?
No. If the company pays you or anyone else a salary, it must register as an employer, take Income Tax and National Insurance from the salary and pay them to HMRC. Dividends are different: a company pays them to shareholders out of profits, not through payroll.
Source: gov.ukCan a director-only company claim Employment Allowance?
Not if the director is the only employee liable for secondary Class 1 National Insurance, which applies to pay above £5,000 a year in 2026/27. Another person paid above that threshold can make the company eligible.
Source: gov.ukDoes a director-only company need a workplace pension?
Generally no. The Pensions Regulator says a sole director with no other staff has no duties, which start when you employ your first non-director on an employment contract. Two or more directors with employment contracts count as staff, so duties can apply to them.
Source: gov.ukWhat if I do not pay myself every month?
In a tax month when you pay nobody, send an Employer Payment Summary by the 19th of the following tax month instead of an FPS. If you will pay nobody for between 1 and 12 months, you can tell HMRC in advance in the EPS. If you pay everyone once a year in the same tax month, you can register as an annual scheme.
Source: gov.ukHow much is Director's Payroll?
£12 a month for your first 2 directors, as an add-on to PayNinja's accountancy packages, which are quoted individually. If you also pay staff, Employee Payroll is £24 a month for your first 4 employees. Extra directors or employees are quoted on WhatsApp.
Related
Read next
Director pay
Paying yourself as a company director
Thresholds, the annual earnings period and Employment Allowance for 2026/27.
Read moreNew employers
The 120-day rule for new PAYE schemes
Why HMRC closes a new employer's PAYE scheme and how to keep yours open.
Read morePricing
Payroll pricing
£12 a month for your first 2 directors, £24 a month for your first 4 employees.
Read morePut your director's salary on payroll
Tell us how many directors you have and how often you pay yourselves. We will quote on WhatsApp.