class 1a nic

Class 1A contributions are payable by the employer only and are based on the value of taxable benefits of employment unless they are readily convertible into cash

this is a part of qtn from bpp mock

removal exp of 10000 paid for employee proivded all conditions apply for exemption
here 8000 is exempt nd 2000 is taxable benfit rigt

in class 1a will 2000 be included? bcoz this 2000 is paid in cash right, i thought class 1a nic is only on non cash benefits? bcoz in bpp solution they hv inlcuded this 2000 in class 1a calculation