Что такое льготы для надбавок за пробег транспортных средств?

Home/Uncategorized/Что такое льготы для надбавок за пробег транспортных средств?

Что такое льготы для надбавок за пробег транспортных средств?

Если ваши сотрудники используют свои собственные транспортные средства на работе, они могут воспользоваться безналоговым пособием.
Работники, которые используют свой собственный автомобиль на работе, могут при определенных обстоятельствах получать не облагаемое налогом пособие/надбавку от своих работодателей при использовании своего собственного автомобиля, фургона, мотоцикла или велосипеда для рабочих целей. Это называется либо облегчением надбавки за пробег, либо выплатой надбавки за пробег. Важно отметить, что эта не облагаемая налогом надбавка не включает поездки на работу и обратно, но имеет отношение к сотрудникам, которые используют свои собственные транспортные средства для выполнения других связанных с бизнесом поездок.
Работодатели обычно производят платежи по установленной ставке за милю в зависимости от используемого вида транспорта. Существуют утвержденные тарифы пробега, опубликованные HMRC. В тех случаях, когда используются утвержденные ставки пробега, выплаты работникам не рассматриваются как налогооблагаемая выгода. Любые суммы, уплаченные сверх утвержденных ставок, должны быть отражены в П11Д и являются налогооблагаемой выгодой для работника.
Если работодатель платит меньше, чем опубликованные ставки, работник может подать налоговое требование о возмещении недостачи, используя льготу по пробегу. Для легковых автомобилей утвержденная надбавка за пробег первых 10 000 деловых миль составляет 45 пенсов за милю и 25 пенсов за милю за каждую дополнительную деловую милю. Эквивалентная система в размере 20 пенсов за милю доступна для поездок на велосипеде и 24 пенса за милю для поездок на мотоцикле.
Существует дополнительная плата в размере 5 пенсов с пассажира за милю для перевозки коллег-сотрудников в автомобиле или фургоне в поездках, которые также связаны с работой. Учитываются только платежи, специально предназначенные для перевозки пассажиров, и нет никакой компенсационной помощи, если вы получаете меньше 5 пенсов.

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