(a) Sabrina has two employments throughout 2023-24. Calculate the refund of NICs due for the year if her regular monthly earnings from the two employments are:

(i) £1,200 and £1,500

(ii) £2,600 and £4,500.

(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 2023-24. 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 2023-24. His trading income for 2023-24 is £43,000 and he also receives directors' fees of £20,000. Calculate the refund of NICs due for the year.