P11D Quickie

My client is an employer, who provides healthcare and dental to his employees. The employer pays for the healthcare directly and it is payrolled. As far as the P11d is concerned (for directors and those earning over £8.5k) I am putting in the total cost of the annual healthcare for each employee and then putting the same amount in the "Amounts Made Good" box. So benefit is zero.

The employer doesn't have to pay any class 1a nics on this does he?

Many Thanks in advance for the advice.