问题：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
　　答案：The correct answer is:£69.
　　NIC of 13.8% are payable in respect of most taxable benefits.
　　Childcare provisions are exempt up to £55 per week for a basic rate taxpayer.
　　Since the amount paid is less than £55 x 52 = £2,860, no NICs are due on this amount.
　　NIC payable: £500 x 13.8% = £69
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