Travelling time payments
Definitions or restrictions
You make payments to an employee to compensate for time spent travelling
on business.
What to report, what to pay
Travelling time payments count as earnings, so
- add them to your employee’s other earnings
- deduct and pay PAYE tax and Class 1 NICs using your usual payroll
procedures
Work out the value to use
The value to use is the amount you pay in travelling time payments
to the employee.
Technical guidance
EIM71306: Daily travel allowances
