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(p. 196) 19. Taxation of directors’ fees and employees’ salaries 

(p. 196) 19. Taxation of directors’ fees and employees’ salaries
(p. 196) 19. Taxation of directors’ fees and employees’ salaries

J. Scott Slorach

and Jason Ellis

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date: 04 December 2020

This chapter considers the taxation treatment of salaries, from the perspectives of both employer and employee. An employer will wish to ensure that any remuneration or reward paid to its employees will entitle it to claim a pre-tax deduction and reduce its taxable profits. The system for taxation of employees’ income is contained in the Income Tax Earnings and Pensions Act (ITEPA) 2003. The taxation of proprietors of a business and IR35 companies are also described.

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