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You won't get a sensible answer without providing more onformation.
Is it a flat rate payment? Is it mileage based? Is it within HMRC guidelines? Why are you only looking at EEs NIC?
Yep, agree with neileg
It's just treated as part of salary and isn't a reimbursement of expenses. So Er's, ee's and PAYE all applicable.
Would just add
If the employee keeps a mileage log they can make a claim under s336 ITEPA 2003
Also
My fellow Awebbers have responded accurately and succinctly - watch out for the payment falling as pensionable aswell. Depends on the terms of the pension trust deed or Ts & Cs. Just in case.