Paying self-employed social contributions
Two points of capital that flip an entire scheme, instalments computed on income a year old with a balancing charge that lands twice, and a majority director entitled to no payslip at all. Three modules built on two directors drawing €40,000 and a consultant who doubles their income. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Locate the line between a self-employed director and one treated as an employee
- Assess the shareholding to be counted for a director of a limited company
- Measure what the choice of scheme actually changes
- Understand the mechanism of instalments and their balancing charge
- Anticipate the effect of a sharp rise or fall in income
- Place the flat-rate micro scheme alongside the actual-income scheme
- Know what evidences the pay of a self-employed director
- Draft the decision that sets it and avoid having to redo it later
- Tell apart pay, current account and dividends
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWho falls under the self-employed schemeWhat you will be able to do
- Locate the line between a self-employed director and one treated as an employee
- Assess the shareholding to be counted for a director of a limited company
- Measure what the choice of scheme actually changes
- Module 28 minIncluded in the full courseInstalments first, balancing charge laterWhat you will be able to do
- Understand the mechanism of instalments and their balancing charge
- Anticipate the effect of a sharp rise or fall in income
- Place the flat-rate micro scheme alongside the actual-income scheme
- Module 38 minIncluded in the full courseSetting and evidencing your own payWhat you will be able to do
- Know what evidences the pay of a self-employed director
- Draft the decision that sets it and avoid having to redo it later
- Tell apart pay, current account and dividends
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (4)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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