Income Protection for Limited Company Directors UK 2026
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Income Protection Insurance for Limited Company Directors

As a limited company director, your income structure is unique. Here's how to protect it if illness or injury prevents you from working.

8 min read Published March 2026

Why limited company directors need specialist advice

If you pay yourself a mix of salary and dividends — as most owner-directors do — standard income protection policies may not cover your full income. Personal IP policies typically protect your PAYE salary only. Specialist policies or executive income protection (EIP) can protect a broader income.

Personal vs executive income protection for directors

  • Personal income protection — covers your PAYE salary (not dividends). Premiums paid personally, not tax-deductible as a business expense.
  • Executive income protection — set up and paid for by your limited company. Premiums are usually a deductible business expense. Can cover a broader definition of remuneration including some dividends.
Tax advantage: Executive income protection premiums paid by your company may qualify as a business expense — potentially saving you corporation tax.

How much income protection can directors get?

Most insurers will cover up to 80% of your pre-disability income (including salary and dividends), less any state benefits. The exact amount depends on your earnings structure and the insurer's assessment.

What deferred period should I choose?

If your company can continue paying you for a period when you're ill, choose a deferred period that matches this — 13, 26, or 52 weeks. A longer deferred period reduces your premiums significantly.

Frequently Asked Questions

Standard personal IP policies typically cover PAYE salary only. Executive income protection or specialist director policies can include dividend income in some cases.

Yes — executive income protection is set up by and paid for by the company. Premiums are often a deductible business expense, making it tax-efficient.

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