a) During 2021-22, John has two employments. Calculate the refund of National Insurance Contributions (NICs) due for the year if his regular monthly earnings from the two employments are £2,500 and £4,000. (7 Marks)

b) Bob is a 38-years-old employee, working at a company in Colchester. His monthly salary throughout 2021-22 is £4,600. Calculate the NICs payable pertaining to Bob for the month of October 2021. (7 Marks)

c) Craig is provided with a petrol-engine car by his employer in 2021-2022. All fuel and other running costs are paid by the employer. The car had a list price when new of £26,600 and was registered on 6 April 2019. The car’s emission rating is 118g/km. Craig’s weekly salary is £1,200. Craig’s employer also pays each employee’s private insurance cover of £2,200 per annum. Calculate the NICs payable pertaining to the benefits in kind received by Craig for 2021-22. (6 Marks)