Director Salary vs Dividend Optimiser 2026/27 — what to pay yourself

The question every company director asks, answered with this year's numbers: £12,570 salary plus dividends after Corporation Tax, or all salary? Employer NI at 15%, marginal relief, £500 dividend allowance and the new 10.75%/35.75% rates — and the pension tip most people miss. Format: Excel / Google Sheets / Numbers (.xlsx). Instant download after payment — open, edit and send on.