Joan is a company director. Her salary is paid on the last day of each month. Her gross salary throughout 2017 was £8,400 per month but she was awarded a 4% pay increase as from 1 January 2018 . She contributes 10% of her gross salary to the company pension scheme and the company makes a further 15% pension contribution on her behalf.

She lives in accommodation provided by her employer and drives a company car. Her taxable benefits in kind during 2017-18 were £12,850.

Calculate the NICs payable by Joan and by her employer for 2017-18.