If you take a salary, yes — a director is an employee for PAYE purposes and needs a scheme, RTI submissions and payslips like anyone else. Where directors differ is National Insurance: it is calculated on an annual basis rather than per pay period, which stops an irregular pay pattern producing odd results, and means a single large payment does not attract the NI it would for a normal employee. If you take no salary at all and only dividends, you do not need payroll for yourself — but consider what you are giving up, because a salary at the right level preserves a qualifying year for your state pension at little or no cost. That is usually the deciding factor rather than the tax.