David The Gnome - the increase does actually affect self employed company directors too. Their employer contributions are increasing.

Plus the personal income tax on dividends is going up from 7.5% by another 1.25% so that is actually a 16% increase on the tax using your calculation type.

In fact since 2016 there has been a big difference. Prior to that there was no tax on dividends. From 2016 only the first £5,000 was tax free and 7.5% tax paid above that. That only lasted two years before the tax free exemption was reduced to the first £2,000 only. I also of course pay Corporation Tax on company profits.

I am not actually moaning at all about another tax increase - but just pointing out that your claim that we are not affected is not in fact true. In fact the increases affected me in 2016 then in 2018 and now again in 2021/22.