News & Updates

Social security changes - Non Executive Directors' fees

Historically where an individual receives non-executive director’s fees from a company (but where they are not employed by that company) they would be liable to pay non-employed Class 3 contributions on that income.   For 2015 the Department has set parameters on the amount of fees that can be received by a non-employed person before they will be classed as self-employed and liable to...

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