Always happy to be contended. But I'd like to know /how/ you think the difference between a director and an employee bears on the charge which arises under the benefits code in ITEPA which quite explicitly applies to both.
How can the employer save NICs when the Class 1A rate on benefits (13.8%) is the same as the highest rate rate for secondary Class 1 NICs?
And that's before we come to the recent (by my standards) 2017 legislation on "optional optional remuneration arrangements" which knocked out most NIC benefits of taking benefits instead of money.