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by ownagefool 2642 days ago
You can pay yourself less than minimum wage as a director/office holder.

https://www.gov.uk/hmrc-internal-manuals/national-minimum-wa...

Still, you're right. Talk to an accountant. I use these guys: https://www.maslins.co.uk/

1 comments

And from the first paragraph

> The national minimum wage does not apply to company directors unless they have contracts that make them workers as defined in section 54(3) of the act.

I suggest if you are a single freelancer in the UK you may easily fall foul of that. Remember employment contracts can form without you writing them down. I know of cases where this has happened. If you only come into work for board meetings then sure, avoid minimum wage.

But then if you are a single freelancer in the UK you will already be talking to an accountant to discuss IR35...

Yeah, I've read it.

I'm not overly worried about an implied contract between myself and the company I own and direct. It's also generally the advice of accountants and legal professionals that it is fine to operate this way.

Also, snark aside, I get my contracts reviewed by QDOS, act outside and have an accountant. Anyone considering being a freelancer or contractor in the UK needs to be aware of IR35 and should get an accountant. Mines is https://www.maslins.co.uk/