Are you paying the Directors a pension out of the company or are you paying a contribution to a Scheme for the directors?
From Revenue:
Most Irish resident companies are what are called 'close' companies.
A Close Company is a company that is controlled by five or fewer participators or is controlled by any number of participators who are directors.
The definition of a Close Company includes a company where, on distribution of its full income, more than 50% goes to five or fewer participators or participators who are directors. A participator is a person having an interest in the income or capital of the company.