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2. Â£7,956 is the maximum salary that can be paid without incurring a National Insurance liability for the employee or employer; however, the employee will still obtain a âcreditâ for the tax year for state pension and other benefits entitlement.owever, in summary although the director would be paying Employee National Insurance of Â£245.28 (Â£10,000 â Â£7,956 = Â£2,044 x 12%) for 2014/15, the company would save corporation tax of Â£408.80 (Â£10,000 â Â£7,956 = Â£2,044 x 20%).
Option 1. A company director can take a salary of Â£10,000 a year (Â£833.33 a month) and pay no personal tax. They will however incur employees NI of Â£245.28 (Employers NI of Â£282.07 would be covered by the Â£2,000 Employment Allowance as detailed in the 2014 Budget).ou can opt for taking a salary of Â£663 a month, until the end of February 2015, then, if you then meet all the criteria mentioned in option 1 above, you can pay yourself a bonus of Â£2,707 in March 2015 to utilise the employers NI saving of Â£282.07.