NATIONAL INSURANCE CONTRIBUTIONS FOR DIRECTORS

I AM LOOKING FOR THE MOST TAX EFFICIENT REMUNERATION STRATEGY FOR DIRECTORS WHO ARE ALSO 100% SHAREHOLDERS.

I USED TO PAT SALARY UP TO THETAX THRESHOLD AND DIVIDENDS AT THE BASIC AND HIGHER RATES.

HOWEVER SINCE THE NIC THRESHOLD MOVED AWAY FROM THE TAX THRESHOLD I AM REVEIWING THE STRATEGY

IF I PAY SALARY UP TO THE PRIMARY THRESHOLD AND THEN DIVIDENDS THEREAFTER THE COMPANY WILL NOT INCUR EES OR ERS NICS

MY UNDERSTANDING IS THAT THOSE WHO HAVE SALARIES UP TO THIS LEVEL ARE STILL CREDITED WITH PAYING A NATIONAL INSURANCE CONTRIBUTION FOR THE YEAR. IS THAT CORRECT?