Company directors and company secretaries are "office holders", not employees or workers.

However, if, in addition to being an office holder, you have a contract of employment with your company that spells out the terms of your employment, you are also both an employee and a worker and, as a result, entitled to all of the associated rights and benefits of employment.

For payroll purposes, the tax legislation requires office holders to be treated as if they were employees. As a result, you have to pay tax and employee National Insurance contributions (NICs) through the payroll, just as for employees, and the company also pays employer NICs on your earnings.

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