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Increased functionality for company cars

Description

For 3.0E the functionality for company cars has been extended in two areas:

1. The calculation of Class 1A National Insurance Contributions using PAYE is now included in the payroll driver.
The calculation of the taxable benefit of a company car is carried out for all employees who have company cars, but the calculation of Class 1A NICs is only carried out by the payroll driver if no APM reference number has been entered for the employer.
A new table, CAR, has been included in the RG cluster for company cars.
Several new wage types have also been created:
D300 Payments for Private Use of Company Car
This is a model wage type that can be entered in either infotypes Recurring Payments and Deductions or Additional Payments.
D310 Fuel Reimbursements for Company Car
This is a model wage type similar to D300.
/134 Company Car: Payments for Private Use
This is the cumulation wage type for Payments for Private Use, e.g. for D300.
/135 Company Car: Fuel Reimbursements
This is the cumulation wage type for Fuel Reimbursements, e.g. for D310
/510 Company Car: Net Car Benefit
This is the taxable benefit of the company car, and is calculated in the last period of the year (or the period the employee leaves) for all company cars, irrespective of whether Class 1A NICs are paid by APM or PAYE.
/N5Y Employer's Class 1A NICs (actual year)
This is calculated in the last period of the year (or the period the employee leaves). This is for reference purposes only.
/NY2 Employer's Class 1A NICs (previous year)
This is generated in the first period of the year from the previous year's /N5Y wage type. This wage type is included on end of year reporting and reconciliations.
2. Three new fields have been added to the company car infotype. They are:
a) Further Accessories
b) Make of car
c) Model of car.
These fields are all required for reporting the taxable benefit of company cars on the P11D form.

Change system parameters in customizing

Whether class 1A NICs should be processed using the APM or through the regular payroll runs is set in the Employer's tax details section of the Payroll Implementation Guide.