No, it's class 1 contributions but don't forget that there is also employers ni to pay (which is one of the main reasons for the popularity of dividends over salary)
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Are you asking the question because the director, in question, has also set themselves up in another business as a partner or a sole trader.
If that is the case, then the answer is yes, they should pay Class 2 NI although they can get an exception by filing the Form CF10 if their self employed profits are low.
