For 2013/14 we know the new tax rate bands and allowances although the NIC rates are subject to parliamentary approval:
Personal Allowance £ 9,440
20% Tax on Taxable Income to £32,010
40% Tax on taxable Income from £32,011 to £150,000
45% Tax on taxable Income over £150,000
Employee NIC weekly Primary threshold £149 (£7,748 for the year)
Employee NIC weekly Upper earnings limit £797 (£41,444 for the year)
Employer NIC weekly secondary threshold £148 (£7,696 for the year)
The most tax-efficient arrangement is for a mix of salary and dividends to be taken such that neither the individual nor the company pays any NICs and the former has no further tax to pay on the dividends received.
Assuming no other sources of income this involves the following:
Annual salary of £7,695
Dividends of £30,380 (+ 1/9 = gross £33,755)
The dividend amount above is such that gross income is £41,450 (£7,695 + £33,755) which is the maximum before the 40% tax rate arises.
If the income needed exceeds £41,450 the extra should be taken as dividends. If any other income sources exist the above calculations also need amending.