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Bertha is employed with a salary of £39,000 per annum. In the tax year 2012/13 her employer provided her with a car, giving a taxable benefit of £3,200. In addition, Bertha's employer contracted for a place for her child in a commercial nursery, at a cost of £2,500. How much Class 1A NIC does her employer pay (give your answer to the nearest penny). Her employer pays, to the nearest penny, £________ Class 1A NIC in respect of Bertha. |