Esmerelda is an employee who earns an annual salary of £60,000 throughout the tax year 2024-25.
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What is the total class 1 contributions due on Esmerelda’s salary and benefits?
A. £13,080 B. £11,824 C. £3,211 D. £10,235 If data for class 1 A nic was given(non cash benefits) would we add them in class 1 contribution as answer for this question is 10235
Yes, if the question includes the amount of the taxable benefits, then you would include the amount of Class 1A in the total amount of Class 1 NIC due. Bear in mind that it would be a separate calculation (i.e. not added to the salary) as employees pay Class 1 Primary, and employees pay Class 1 Secondary on cash remuneration, but only employers pay Class 1A.