Each contribution credits the working director with the maximum days service for that 2 month period.

Any service accrued previously as a worker will be preserved in the voluntary working director scheme provided contributions to the scheme commence:

• Within 2 years from the date you cease registration with the scheme as a worker, if you have less than 5 years service (1300 days),
• Or within 3 years if you have over 5 years service.

Retrospective contributions will only be accepted up to 6 months in arrears. Contributions can be paid in advance but only until the end of the financial year.