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If the question asks us to calculate the employees Class 1 NIC, do we calculate class one Primary or Class 1 primary + class 1A?
I’m getting a bit confused and worried I wont know which one the question is asking for.
Class 1A is payable by the employer only, for assessable benefits which they provide.
So if there’s a question asking to calculate the employees Class 1 NIC, or for the national contributions payable by the employees, this would only be Class 1 primary as that is the NIC class which concerns employees.
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