Sir I know |NIC class 1a applied on others benefits but in june 2012, Nic applied on other benefits but not mileage allowance.
and I not private use of a car does no applied on employee.
-Normal daily travel between home and Surf plc’s offices 1,180
-Travel between Surf plc’s offices and the premises of Surf plc’s clients 4,270
-Travel between home and the premises of Surf plc’s clients (none of the clients’ premises were located near the offices of Surf plc) 510 i though we shouldn’t consider just the second and the last as we dealing with employee not employer.
NIC Class 1A will apply in relation to a car benefit where a car is provided by the employer company, but if an employee uses his own car and an assessable benefit arises in relation to reimbursement of mileage allowance, then as this is received in cash, Class 1 NIC’s will apply.