(a) Sabrina has two employments throughout 2017 -18. Calculate the ref und of NICs due for the year if her regular monthly earnings from the two employments are:

(i) £850 and £1,250 (ii) £2,000 and £3,000 (iii) £4,000 and £4,500.

(b) Stephanie is employed at a monthly salary of £4,200. She also has a small business and pay s 53 Class 2 NICs for 2017-18. She pays no Class 4 NICs. Calculate the refund of NICs due for the year.

(c) Stewart is self -employed and pay s 53 Class 2 NICs for 2017-18. His trading income for 2017-18 is £3 9,380. He also receives directors' fees of £14,210 in the year.
Calculate the refund of NICs due for the year.