How the calculation works
The full-time cost adds base salary, bonus, employer National Insurance (estimated at 15% on earnings above £5,000 a year under the 2025/26 rules), employer pension contributions, other benefits and equipment, and a one-off recruitment fee in year one. The fractional cost is simply days per month × day rate × 12.
Every assumption is adjustable because real packages vary widely by sector, location and company stage. Results are illustrative estimates and not financial or tax advice.
When a fractional director makes sense
- You need senior expertise but not five days a week.
- You are preparing for a fundraise, audit, restructuring or exit.
- You want to test a role before committing to a permanent hire.
Learn more in What is a fractional CSO? or explore our Fractional Director Services.