Fare allowances paid under working rule agreements
Problems sometimes arise with fares allowances paid under working rule agreements for hourly-paid manual workers and similar agreements for staff employees.
For more information see EIM23786.
Excess mileage allowances paid by employer
The car fuel benefit charge will be nil if the employer pays the employee a mileage allowance that does no more than meet the cost of fuel used for business travel, or if mileage allowances are only paid for business travel.
Otherwise see EIM23785 for more information.
Mileage allowance and round sums paid by employer: NICs position
The NICs liability on mileage allowances paid for provided cars or pool cars will depend on the rates paid and whether they are paid for non-business mileage.
If an employer pays a round sum allowance in respect of fuel used in a provided car or pool car, the normal rules for assessing Class 1 NICs on round sum allowances apply.
For more about mileage allowances and round sum allowances in these cases see NIM16175 onwards.
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