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PAYE requirements for Ltd company

Posted Fri, 15 Dec 2023 21:15:00 GMT by
I have a ltd company and do not take a salary (neither intend to take a salary anytime soon) - thus not registered for PAYE. Does the company require PAYE registration, if we choose to contribute to the directors pension (NEST or SIPP)?
HMRC Admin 25 Response
Posted Fri, 22 Dec 2023 12:28:05 GMT by HMRC Admin 25 Response
Hi D K,
A salary sacrifice is a change to someones contractual rate of pay, so if they do not have a salary they cannot salary sacrifice.
Please see guidance here: 
Salary sacrifice for employers
Thank you. 
 

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