Richard had three employees working for him in his restaurant during the tax year 2012–13 as follows:

(1) A chef who was employed throughout the tax year 2012–13 on a gross annual salary of £46,000. The chef was provided with a petrol powered motor car (see the plant and machinery information in part (a) above) throughout the tax year. The list price of the motor car is £16,800, this is the same as its cost. Richard did not provide any fuel for private journeys.

(2) A part-time waitress who was employed for 20 hours per week throughout the tax year 2012–13 on a gross annual salary of £7,400.

(3) An assistant chef who was employed for eight months from 6 August 2012 to 5 April 2013 on a gross monthly salary of £2,200.

Required:
Calculate the employers’ class 1 and class 1A national insurance contributions which Richard Feast would have incurred in respect of his employees’ earnings and benefit for the tax year 2012–13.

Note: You are not expected to calculate the national insurance contributions suffered by the employees or by Richard in respect of his self-employment. (6 marks)