(a) Sabrina has two employments throughout 2020-21. Calculate the refund of NICs due for the year if her regular monthly earnings from the two employments are:

(i) £940 and £1,340 

(ii) £2,600 and £3,000 

(iii) £4,500 and £6,000.

(b) Stephanie is employed at a monthly salary of £4,750. She also has a small business and she pays 52 Class 2 NICs for 2020-21. She pays no Class 4 NICs. Calculate the refund of NICs due for the year.

(c) Stewart is self-employed and pays 52 Class 2 NICs for 2020-21. His trading income for 2020-21 is £40,640 and he also receives directors' fees of £17,500. Calculate the refund of NICs due for the year.