Company Cars (Infotype 0222) 
Company Cars (Infotype 0222)
Definition
This infotype stores details of company cars allocated to an employee.
Use
The main purpose of this record is to provide the payroll with information for Class 1A National Insurance contribution (NICs) calculation.
One record needs to be created for each car an employee is entitled to use per tax year. For each record you must also indicate whether the car allocated to the employee is his or her primary or secondary car.
Structure
Identification details
In this group box, you enter the car’s registration number. If your company uses an asset management system, you may enter the car’s asset number for cross-referencing.
The payroll will only calculate Class 1A NICs if the car is provided to the employee for private as well as business use.
Recording an employee’s use of a pool car is for administrative purposes only.
Fuel
Fuel for private use is also subject to Class 1A NICs. You should indicate whether fuel is provided for private use and the Payroll Accounting component will calculate the contributions depending on the car’s engine size and type.
If you do not give the car’s engine size and type, the list price will be used as the calculation basis.
If fuel is used for private mileage but the full cost was reimbursed by the employee, this is not taken into account when calculating Class 1A National Insurance contributions.
Inclusive car price
You should enter the car’s list price and the new cost of any accessories. If the employee makes a capital contribution to the cost of the car, you should enter it here. Any capital contribution of up to £5000 made by the employee towards the purchase of the car or accessories can be deducted from the price.
The car price to your company is calculated from this information. The full car benefit is then calculated automatically by the system as the correct percentage of the car price.
Reductions
Class 1A NICs for the car are payable depending on the net car benefit. This is reached by reducing the full car benefit according to:
You may enter either an expected figure or band for the business mileage.
The age of the car is calculated automatically and the correct adjustments made from the date the car was first registered. This applies both to new and second hand cars.
A running total of the days a car is unavailable for use is also shown here. Details are recorded in
If an employee makes regular or ad hoc payments towards the private use of the vehicle, this should be indicated here. The payments themselves must be recorded in Recurring Payments/Deductions (infotype 0014) or Additional Payments (infotype 0015) so that they are processed correctly by the payroll.
Integration
The Payroll Accounting component reads this infotype in conjunction with: