Sally earns a salary of £35,000 in 2012/13.
She has not contracted out of the state pension scheme.
Calculate, to the nearest £, the Class 1 contributions payable by her employer.
Sally's employer's Class 1 contributions payable are: £________.
The correct answer is: £3,797.
Employers pay contributions of 13.8% on earnings above the threshold of £7,488.
13.8% x (£35,000 - £7,488) = £3,797.
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