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A Ltd pays £500 for private medical insurance for Gerald, an employee, in the year 2012/13. Gerald is a basic tax rate payer. In addition, the company pays a nursery £2,000 for childcare expenses of Gerald's son during the year. A Ltd must pay Class 1A National Insurance Contributions on behalf of Gerald, of: A. £Nil B. £276 C. £69 D. £345 |