最近跟朋友合资注册了一家有限责任公司，但是在税务方面遇到了一些疑问，请大家多多指教：
1. 如果我占公司60%股份，那我个人是不是self-employment而需要交class 2的national insurance?
2. 我个人的收入怎么计算？是按照公司年利润的60%算吗？如果我们打算把利润都投入商业运作或者一年下来没有盈利，那我一年是不是就算没有收入了？
3. 如果我在公司有职务，比如Director，可不可以给自己发工资？这个是否在annual return时计入公司成本？

我们公司很小，反而弄得更复杂，因为角色不明确。我看HM Revenue上面说director也算是employee，但是如果risks own money in business或者对业务有最终决定权，就算是self-employment，所以搞糊涂了。还请有相关经验和知识的老师们多多指点！多谢！

1. You can be self employed if only you bill the company. In this way, you can pay class 2 NI.

But you have to submit self-assessment every year, on top of company annual account.

Eventhough you own the company, it doesn't mean that you are automatically employed by the company. You can be a director but not employed by the company.

But as a shareholder, you can get paid through dividend (from the net profit after corporation tax of your business at the end of the accounting period). You can pay less NI and tax. BUT your company have to pay corporation tax if there is any profit.


2. You can still get salary eventhough you are company is not making any money. This could be funded by loan or money from the director.

You can either share the profit by declaring dividend or paying yourself extra bonus.

3. Every expenses that paid out through the company have to be included in the annual account either through Profit and Loss or Balance sheet.

Eg. the director fee - has to be included in the account


Yes, it is very confusing when you look at the HM Revenue website.

The best way to do is pay yourself a minimum wages e.g £6000 per year and the rest pay out through dividend.

In this way, your status will be employed and you have the share of your company profit.


What is the motive for you to be self-employed?

If you want to pay less tax, I believe my suggestion is the best way to do so.

AND it is legal.


I understand that you do not want to pay tax, but there are more pros than cons if you are an employed person.