Bob is an employee of Dibbit Ltd and is paid an annual salary of 50000. He makes contribution of 3000 into company’s occupational pension Scheme each year . in the tax year 2019/20 he Drove 12,000 business miles in his own car for which he was paid 50p per mile by Dibbit Ltd How much employer class 1NIC is dibbit LTD required to pay in respect of bob for the Tax year 2019? Doubt : in the answer they have calculated the excess mileage allowance as(12000*(50p-45p))=600 the Excess allowance I am getting is 12000*50p-((10000*45p)+(2000*25p))=1000 Y aren’t they considering the 25p over 10000 miles?