An employee uses their mobile phone heavily for business purposes. Due to the fact that they are constantly exceeding their monthly data limit, they have suggested adding an extra £25 per month data add-on to their contract, which their employer will reimburse. They estimate that 90% of all their mobile usage each month is for business purposes.
Should this payment be subject to PAYE and NI, or can it be treated as a reimbursement of business expenses?
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