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Does the weekly earnings limit include shareholder dividends? Would a tax refund affect ESA?

Hello
I get ESA contributions based and I'm in the support group. ESA told me there is a weekly earnings limit. Does that include shareholder dividends?
Would a tax refund affect the ESA claim?
Replies
https://www.gov.uk/government/publications/employment-and-support-allowance-permitted-work-form/permitted-work-factsheet
There are now two threads running on the question of dividends for owner-directors. Dividends are generally treated as capital but lighthouse points out that this appears to allow circumvention of the permitted work earnings limit by paying dividends. I don’t have a response to this. Logically that should not be possible but I haven't found what would prevent it - but I may be missing something. Obviously the 16 hour limit still applies regardless.
UC limits scope for this kind of manipulation by treated directors as self-employed and basing the UC entitlement on business income and expenditure but ESA doesn’t do this.
May also be worth noting the following in respect of the original question. A tax refund is treated as capital for ESA but for UC is treated as earnings if the refund relates to a tax year in which the claimant was employed or self-employed.
Relevant DWP guidance for new style ESA is here https://www.gov.uk/government/publications/advice-for-decision-making-staff-guide
Chapters V1 to V8
For old contribution based ESA the guidance is here
https://www.gov.uk/government/publications/decision-makers-guide-vols-8-and-9-employment-and-support-allowance-staff-guide
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/881138/admv4.pdf
1. payments for services as a director or any other employment with the company
2. share dividend
3. debenture interest.
(Subject to the usual qualifier that DWP guidance is not always legally correct.)