QUESTION ONE

a) During 2021-22, John has two employments. Calculate the refund of National Insurance

Contributions (NICs) due for the year if his regular monthly earnings from the two employments are 2,500 and 4,000.

(7 Marks)

b) Bob is a 38-years-old employee, working at a company in Colchester. His monthly salary throughout 2021-22 is 4,600. Calculate the NICs payable pertaining to Bob for the month of October 2021.

(7 Marks)

c) Craig is provided with a petrol-engine car by his employer in 2021-2022. All fuel and other running costs are paid by the employer. The car had a list price when new of 26,600 and was registered on 6 April 2019. The cars emission rating is 118g/km. Craigs weekly salary is 1,200. Craigs employer also pays each employees private insurance cover of 2,200 per annum. Calculate the NICs payable pertaining to the benefits in kind received by Craig for 2021-22. (6 Marks)