Hi Sir
I am a little confused about the NIC employer. some case, it's applied on class 1 employee and employer, but others case it's on employer class 1 and class 1A.
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NIC
Read OT course notes Chapter 11. Employers will pay Class ! Employer contributions on any cash payments made to the employee - salary / wages, bonus, commission, and will also pay Class 1A contributions on the amount of any assessable benefits of the employee.
In answering a question read it carefully as to whether it specifically asks you to calculate Class 1 NIC's or whether it states for you to calculate ALL NIC's as this will then also include Class 1A.
thanks
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