Description
This report provides a list of the Class 1A National InsuranceContributions (NICs) to be paid for employees' company cars.

Precondition
As an employer you should have applied to the Contributions Agency topay Class 1A Contributions using the Alternative Payment Method (APM).The Contributions Agency will have supplied you with an APM referencenumber. You must enter this reference number in the step Employer'sReference Details (V_T5G52) in Customizing for Payroll: UnitedKingdom under Basic Settings -> Employer's Tax and CARegistration Details -> Assign PAYE Reference to Payroll Area
. If the field in this view is left empty, Class 1A Contributionswill be calculated through PAYE.
The Company Cars (0222) and Company Car Unavailability (0225) infotypesmust be maintained for each employee who has the use of a company carduring the selected period.

Output
You can choose to display the listing in one of two formats:
Summarized information
This is the default setting. From this listing, you can selectindividual cars and display the detailed breakdown for each one.
The listing provides the following information:
Employee's personnel number
Car number
Name of employee
NI number
Class 1A NICs
Cost center
Total number of persons processed
Total number of cars processed
Total Class 1A NICs
By selecting the column "Class 1A NICs" and choosing Display sum
, you can display a total of Class 1A NICs at the bottom of thecolumn. By then selecting the column "Cost center" and choosingSubtotal, you can display a subtotal figure of Class 1A NICs foreach cost center.
Detailed breakdown for each company car
This provides the following information for each company car:
Class 1A NIC calculation
Full car benefit
Business mileage band
Car registration date
Days of availability of the car
Payments for private use
Net car benefit (which is the employee's taxable benefit)
Fuel scale charge
For more information about using the ABAP List Viewer, see in the SAPLibrary Cross-Application Components -> General ApplicationFunctions -> ABAP List Viewer.