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Where this is the case, Class 1 NIC’s and tax are payable via PAYE if you;

  1. reimburse the cost of the mobile telephone, service charges or the cost of private calls
  2. provide the employee with a voucher for use in relation to the mobile telephone or private calls made on it.

Where you reimburse the costs incurred by an employee in making business calls only on his or her own mobile telephone, you can ask for a dispensation. If you do not have a dispensation you must return the full cost to you on form P11D at section N. No Class 1 or Class 1A NIC’s are payable.

An alternative option you have is to provide these employees with a mobile telephone and enter into a service agreement with the telephone company there is no liability for NIC’s or tax. This applies to the provision of the telephone, the service and all calls.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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