Directors fees and other payments
Directors' fees are liable and must be included in the company's wages in the month in which these fees are paid or payable.
Working directors
Allowances and the value of quarters and/or meals paid to salaried working directors are liable, unless they are reimbursements of expenses against receipts.
Non working directors
Allowances and the value of quarters and/or meals paid to non-working directors are not liable.
Last updated: 10-Jun-2011