Profit extraction: Payroll, pensions or dividends?
Tuesday, February 17, 2026 2:00pm
Martin Jackson, Lead Tax Writer at Croner-I, takes a look at the key differences between payroll, pension contributions and dividends, including which is likely to be more tax-efficient in the light of recent changes, the factors to take into account and some common pitfalls to avoid.
In addition, Martin will take a look at how the proposed limitation on pensions salary sacrifice from 6 April 2029 will impact on profit extraction efficiency calculations.
