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Single Director Payroll

Director-only payroll for one-person limited companies

A simple monthly director payroll, all your PAYE filing done, and help with your pension exemption, for £16.50 + VAT per month.

0161 823 8363

In short

Buffalo Payroll's Single Director plan runs payroll for a limited company with one director for £16.50 + VAT a month, or £178.20 + VAT a year paid annually. It includes the payslip portal, all PAYE and RTI filing to HMRC and help with pension auto-enrolment exemptions.

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Why a one-director company still needs payroll

If you pay yourself a salary through your limited company, even a small one, you need to run payroll and report it to HMRC through RTI. Getting the salary level right also matters: it affects your National Insurance, whether you build a qualifying year towards your State Pension, and how much tax your company saves.

Our Single Director plan is built for exactly this. We run your director payroll every month, file every PAYE return HMRC requires and keep your records tidy for your accountant.

What's included

  • One monthly director payslip
  • Director's National Insurance calculated correctly using the annual earnings period
  • All PAYE returns required by HMRC, including nil returns where needed
  • Free help with your auto-enrolment exemption so The Pensions Regulator knows you have no duties
  • Cloud-based payslip portal and phone and email support
  • P60 at year-end

Director salary thresholds for 2026/27

The figures most directors and accountants plan around in 2026/27 are the Lower Earnings Limit of £6,708, the employer secondary threshold of £5,000 and the employee primary threshold of £12,570 a year, according to HMRC's rates and thresholds for 2026 to 2027. Companies where the director is the only employee generally can't claim the Employment Allowance. We'll run whatever salary you and your accountant agree on. Read more in our director salary guide.

Pricing

£16.50 + VAT per month, or save 10% by paying annually. If you take on staff later, we simply move you to our per-payslip plan, with no need to change provider.

Common Questions

Frequently asked questions

Do I need payroll if I'm the only director?

If your company pays you a salary, it must operate PAYE and report that salary to HMRC in real time, even if no tax or National Insurance is due.

Do I have to auto-enrol myself into a pension?

Usually not. A sole director without an employment contract is not normally treated as a worker for auto-enrolment, but you should tell The Pensions Regulator. We help with that exemption for free.

What salary should I pay myself?

That depends on your wider tax position, so we recommend agreeing it with your accountant. Common reference points are the £6,708 Lower Earnings Limit and the £12,570 primary threshold. We'll run whichever salary you choose.

What happens if I hire someone?

We'll move you onto our standard plan at £5.50 + VAT per payslip, minimum £16.50 + VAT per month, and set up your new employee and pension.

Ready for refreshingly simple payroll?

Tell us about your business and we'll come back to you within one business day with a clear quote. No obligation, no hard sell.

0161 823 8363