Compute the secondary Class 1 NICs payable in relation to each employee in Example 1. Assume in each case that the employee concerned is over 21 and is not an apprentice.

Data from Example 1

(a) Compute the primary Class 1 NICs payable by the following weekly-paid employees for the week ending 14 August 2020:

(i) Employee A has earnings for the week of £110.

(ii) Employee B has earnings for the week of £165.

(iii) Employee C has earnings for the week of £345.

(iv) Employee D has earnings for the week of £750.
(v) Employee E has earnings for the week of £1,000.

(b) Compute the primary Class 1 NICs payable by the following monthly-paid employees for the month of August 2020:
(i) Employee F has earnings for the month of £480.
(ii) Employee G has earnings for the month of £650.
(iii) Employee H has earnings for the month of £1,960.
(iv) Employee I has earnings for the month of £3,290.
(v) Employee J has earnings for the month of £5,800.