For owner-managed businesses (OMBs), remuneration isn’t just about drawing a salary, it’s about shaping your financial future.
Business owners have always been in the position of being able to choose how to remunerate themselves, with a view to optimising the tax efficiencies that are available to them.
Following the National Insurance (NI) changes in April 2025, it’s worth revisiting the basis of remuneration planning – how you pay yourself and extract your income from your company – to check if the position has changed and tax savings can now be achieved.