Nissan Leaf Acenta – Employee Cost Calculator for ultra-low emission salary sacrifice scheme – 2015/16 – Monthly Costs
| Term | 36 Months |
| Mileage Per Annum | 10,000 |
| Taxable List Price | £29087 |
| C02 | 0g/km |
| Tax Rate | 20% |
| Company Car Tax | 5% |
| Employee National Insurance Contribution Rate | 12% |
| Employer National Insurance Contribution Rate | 13.8% |
| Finance Rental | £210.02 |
| Effective Cost inc Disallowed VAT | £231.02 |
| PAYE Tax Saved | -£73.92 |
| Benefit in Kind | +£38.77 |
| Adjusted Cost on Salary Sacrifice | £181.33 |
| Normal Personal Lease | £252.02 |
| Adjusted Cost on Salary Sacrifice | -£181.33 |
| Salary Sacrifice Savings | £70.69 |
Nissan Leaf Acenta – Employer Cost Calculator for ultra-low emission salary sacrifice scheme
| Term | 36 Months |
| Mileage Per Annum | 10,000 |
| Taxable List Price | £29087 |
| C02 | 0g/km |
| Tax Rate | 20% |
| Company Car Tax | 5% |
| Employee National Insurance Contribution Rate | 12% |
| Employer National Insurance Contribution Rate | 13.8% |
| Finance Rental | £210.02 |
| Gross Cost | £231.02 |
| National Insurance on Salary | -£27.69 |
| National Insurance on Benefit in Kind | £16.74 |
| Net National Insurance Savings | -£10.95 |
Mike concluded;
“We are looking for a way to encourage companies to use zero emission vehicles and are the UK’s leading experts with over 350 zero emission vehicles on the road. We can help clients with workplace and home charge points, too.
“Ultra low emission vehicles are ideal for commuters when combining the benefits with fuel cost savings and due to the benefit-in-kind scale changes, salary sacrifice really does work best with ULEVS.”
