Higher June 2023 Paper 3 Q14
14 Kiran paid Income Tax and National Insurance on her annual salary.
| Income Tax 0% of the first £12 570 of her annual salary 20% of the rest of her annual salary |
| National Insurance 0% of the first £9880 of her annual salary 13.25% of the rest of her annual salary |
Kiran paid £5186 Income Tax.
How much National Insurance did she pay? [4 marks]
| Answer | Mark | Comments |
|---|---|---|
| \(5186 \div 0.2\) or \(5186 \times 5\) or 25 930 | M1 | oe |
| 38 500 | A1 | |
| (their \(38\,500 - 9880) \times 0.1325\) or \(28\,620 \times 0.1325\) | M1 | their 38 500 must be \(\gt 9880\) full method to calculate National Insurance |
| 3792(.15) | A1ft | ft their 38 500, which must be \(\gt 9880\) |
Additional guidance
| Accept final answer rounded or truncated to the nearest pound if a more accurate value is seen in working | |
| Do not accept ’13.25% of 28 620’ or \(13.25\% \times 28\,620\) for M mark unless accompanied by a correct method or value | |
| \((25\,930 - 9880) \times 0.1325 = 2126.62\) or 2126.63 | M1A0M1A1ft |
| \(25\,930 \times 0.1325\) or 3435.72 or 3435.73 | M1A0M0A0ft |