Do we have to offer a minimum salary to our part time director?
The minimum required salary of € 44,000 (in 2015) is applicable in case of a director who has at least 5% of the shares in the company. So if the CEO doesn’t have shares the minimum salary is not applicable.
If he does the salary may be reduced proportionally if he has a contract which clearly states that it concerns a part time contract. But there have been court cases in which was decided that based on the actual situation the salary could not be reduced although the director/shareholder didn't work fulltime. It really depends on the specific situation.
Besides that the amount of € 44,000 is a minimum. Also relevant is the salary which other persons earn who are in a similar situation (salary must be at least 75% of the salary these persons earn) and what other employees in the same company earn (the director/shareholder should in principle be the one with the highest salary, unless there are persons who have a unique quality and therefore earn more).