Pension contribution via limited company

If there are three directors in a company, and two want to make contributions to their pensions from pre-taxed company income, does the third director have to do the same, or can they take a dividend instead?

Hi Michael Jeffree,
Sorry,we cannot provide tax advice/rulings on specific issues or circumstances.
Under Self Assessment it is a matter for the company directors and any tax advisers to arrive at the correct position using available guidance. 
Thank you.