# CT1 - Return of Directors Emoluments etc



## Dec05 (20 Dec 2013)

Hi
I'm currently filling in the CT1 and am unsure what to do about Directors pensions.
Should they be included in the 'Return of Directors Emoluments etc'.?

Also, is a Director who does not hold any shares a Participator ?

Thanks


----------



## WizardDr (21 Dec 2013)

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.


----------



## dublin66 (22 Dec 2013)

Only taxable emoluments should go on the form.  This information is used as a cross check against directors' tax returns filed.


----------



## Domartin (20 Mar 2016)

If the company has made a contribtion to a Director's pension plan should the Amount be entered under Staff Costs?   Thanks


----------



## kennyb3 (29 Mar 2016)

Domartin said:


> If the company has made a contribtion to a Director's pension plan should the Amount be entered under Staff Costs?   Thanks



I've always assumed it goes under directors remuneration but I note it doesn't specifically include it. Seems strange to include it under staff costs esp. given the CA 2014.


----------

