Free tool

Payroll Helper

Run NMW checks, pay and redundancy calculations, holiday accrual summaries, statutory pay estimates, tips splits and quick reference rate lookups without a subscription.

NMW check Pay calculator Holiday accrual Statutory pay Redundancy Tips NI relief for RME Rates

Work out how much of each relevant motoring expenses payment can be treated as free of employee National Insurance.

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Employer name

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NI relief for Relevant Motoring Expenses (RME)

For each employee the NI free RME is the lower of the RME amount and (Paid miles × HMRC AMAP rate) minus (Paid miles × your mileage rate). Any remaining RME is treated as NIable pay.

Employee list

Enter one row per employee. The table shows how much of the RME payment is NI free and how much is NIable.

Name	RME payment (£)	HMRC AMAP rate (£/mile)	Paid miles	Mileage rate (£/mile)	NI free RME (£)	NIable RME (£)