Що таке пільги для надбавок за Пробіг транспортних засобів?

Home/Uncategorized/Що таке пільги для надбавок за Пробіг транспортних засобів?

Що таке пільги для надбавок за Пробіг транспортних засобів?

Якщо ваші співробітники використовують свої власні транспортні засоби на роботі, вони можуть скористатися безподатковим посібником.
Працівники, які використовують свій власний автомобіль на роботі, можуть за певних обставин отримувати неоподатковувану допомогу/надбавку від своїх роботодавців при використанні свого власного автомобіля, фургона, мотоцикла або велосипеда для робочих цілей. Це називається або полегшенням надбавки за Пробіг, або виплатою надбавки за Пробіг. Важливо відзначити, що ця неоподатковувана надбавка не включає поїздки на роботу і назад, але має відношення до співробітників, які використовують свої власні транспортні засоби для виконання інших пов’язаних з бізнесом поїздок.
Роботодавці зазвичай проводять платежі за встановленою ставкою за милю в залежності від використовуваного виду транспорту. Існують затверджені тарифи пробігу, опубліковані HMRC. У тих випадках, коли використовуються затверджені ставки пробігу, виплати працівникам не розглядаються як оподатковувана вигода. Будь-які суми, сплачені понад затверджені ставки, повинні бути відображені в П11Д і є оподатковуваною вигодою для працівника.
Якщо роботодавець платить менше, ніж опубліковані ставки, працівник може подати податкову вимогу про відшкодування нестачі, використовуючи пільгу по пробігу. Для легкових автомобілів затверджена надбавка за Пробіг перших 10 000 ділових миль становить 45 пенсів за милю і 25 пенсів за милю за кожну додаткову ділову милю. Еквівалентна система в розмірі 20 пенсів за милю доступна для поїздок на велосипеді і 24 пенси за милю для поїздок на мотоциклі.
Існує додаткова плата в розмірі 5 пенсів з пасажира за милю для перевезення колег-співробітників в автомобілі або фургоні в поїздках, які також пов’язані з роботою. Враховуються тільки платежі, спеціально призначені для перевезення пасажирів, і немає ніякої компенсаційної допомоги, якщо ви отримуєте менше 5 пенсів.

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