In an SME business plan does the owners "salary" become part of overhead or be taken from profit?

In an SME business plan does the owners "salary" become part of overhead or be taken from profit?

Absolutely part of the business over head. The profits get re invested into the business and if need be can bonus it back to you at the end of the year.

I agree. Any director/owner who actively works for the company gets a salary like any employee. That's before corporate tax.

In addition, he receives dividends like every shareholder. That's after corporate tax.