Tax/NI on company credit card

koru

I see from some material I found on the HMRC website that if an employee buys something for personal use using a company credit card, this is subject to class 1A national insurance.

I can see that would be fair if the company bears the cost of the personal item, but what if the employee reimburses the company? Or what if the employee actually pays the card bill himself and does not reclaim the cost of the personal item from the company?

Has anyone looked at this?

Also, does anyone know the position about whether it is a taxable benefit if the employee keeps cashback that is earned on the company credit card? Would it make a difference if the expenditure on the card is wholly personal and the card balances are wholly paid off or reimbursed by the employee?