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100107

	registered interest
	date	21/10/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what recent steps he has taken to simplify the rates of employees' National Insurance contributions.
	tabling member constituency	Windsor
	tabling member printed	Adam Afriyie
	uin	211325
	answer	answer is ministerial correction date of answer 27/10/2014 answer text <p>This Government is committed to a competitive tax regime and has introduced a range of measures to reduce the burden of National Insurance Contributions (NICs), as part of our long term economic plan to back business and create jobs.</p><p> </p><p> </p><p> </p><p>The Employment Allowance, introduced in April this year, means that around 450,000 employers– one third of all employers – are expected to be taken out of paying employer NICs altogether in 2014-15 and from April 2015, employer NICs for under 21 year olds will be abolished, helping to support jobs for almost 1.5 million young people currently in employment.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 27/10/2014 16:16:49 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1586 label Biography information for Adam Afriyie

1435526

	registered interest
	date	25/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the total value was of National Insurance contributions received from people resident in (a) Scotland and (b) the rest of the UK for each year since 2000.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Alan Brown
	uin	129838
	answer	answer is ministerial correction date of answer 03/03/2022 answer text <p>The estimates of annual National Insurance contributions by country and region of the UK can be found in ‘Country and Regional Public Sector Finances: Revenue Tables’: <a href="https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/datasets/countryandregionalpublicsectorfinancesrevenuetables" target="_blank">https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/datasets/countryandregionalpublicsectorfinancesrevenuetables</a>.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 03/03/2022 15:32:00 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4470 label Biography information for Alan Brown

506768

	registered interest
	date	08/04/2016
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Work and Pensions, if he will estimate (a) the number of employers who have passed the full increase in national insurance contributions associated with the Pensions Act 2014 on to their employees, (b) the number of employees who have been affected by those changes, (c) the change in real terms to the take-home pay of such staff as a result of those changes and (d) the number of employers who are making profits to a sufficient level that there is no need to use the override facility incorporated within that Act.
	tabling member constituency	Kilmarnock and Loudoun
	tabling member printed	Alan Brown
	uin	33090
	answer	answer is ministerial correction date of answer 15/04/2016 answer text <p>The Department does not hold the information requested in parts (a),(b) and (d) of the question. In relation to part (c), the Pension Act 2014 Impact Assessment (May 2014) contains relevant information:</p><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/311316/pensions-act-ia-annex-a-single-tier-state-pension.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/311316/pensions-act-ia-annex-a-single-tier-state-pension.pdf</a></p><p> </p><p>In particular, table 5.2 shows the monthly increase in individual National Insurance contributions as a result of ending DB contracting-out, expressed in 2013/14 earnings terms on the assumption that the increased cost to the employer is passed on in full.</p><p><strong> </strong></p> answering member constituency North Swindon answering member printed Justin Tomlinson question first answered 15/04/2016 12:13:50 answering member 4105 label Biography information for Justin Tomlinson
	tabling member	4470 label Biography information for Alan Brown

446744

	registered interest
	date	21/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the cost to the public purse has been of the extension of the Class 1 Secondary National Insurance Contributions exemption for employees aged under 21 to date.
	tabling member constituency	Burton
	tabling member printed	Andrew Griffiths
	uin	23691
	answer	answer is ministerial correction date of answer 26/01/2016 answer text <p>The information requested is not available as HM Revenue and Customs does not routinely produce in-year estimates of the cost of abolishing Class 1 employer National Insurance contributions (NICs) for employees under the age of 21.</p><br /><p>However a full year costing estimate of this policy is published in table 2.2 of Budget 2015 which is available from the following address:</p><br /><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/416330/47881_Budget_2015_Web_Accessible.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/416330/47881_Budget_2015_Web_Accessible.pdf</a></p><p><br></p><p>The estimates for each financial year from 2015 to 2020 are as follows:</p><br /><table><tbody><tr><td rowspan="3"><p><br> Employer NICs: abolish for under 21s basic rate earnings</p></td><td colspan="5"><p>£ million</p></td></tr><tr><td><p>2015-16</p></td><td><p>2016-17</p></td><td><p>2017-18</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td></tr><tr><td><p>-450</p></td><td><p>-500</p></td><td><p>-535</p></td><td><p>-560</p></td><td><p>-585</p></td></tr></tbody></table><p><br></p><p>These estimates are based on the Survey of Personal Incomes (SPI) outturn data up to 2012-13, and then projected to 2019-20 in line with the Office for Budget Responsibility's March 2015 economic and fiscal outlook.</p><br /> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 26/01/2016 14:41:13 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3936 label Biography information for Andrew Griffiths

447176

	registered interest
	date	25/01/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will make an assessment of the (a) potential merits and (b) cost to the public purse of extending the class 1 secondary national insurance contributions exemption for employees aged under 21 to include employees aged under 25.
	tabling member constituency	Burton
	tabling member printed	Andrew Griffiths
	uin	23846
	answer	answer is ministerial correction date of answer 28/01/2016 answer text <p>The Government is determined to support young people into work. The existing Employer NICs relief for under 21 year olds recognises that the problem of youth unemployment is most acute for those at the youngest end of the scale. The Employer NICs relief for apprentices under 25 (to be introduced this April) focuses resources on those seeking to gain skills and experience through an apprenticeship to improve their employment prospects.</p><br /><p>HM Revenue and Customs does not routinely estimate the cost of extending tax or NICs reliefs, so an accurate assessment of the cost of extending the Employer NICs relief to all under 25s is not available. However, the Government keeps all taxes and tax reliefs under review as a matter of course. Any decision on extending these existing NICs reliefs would depend on whether this would offer value for money in helping young people find and stay in work.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 28/01/2016 11:38:19 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3936 label Biography information for Andrew Griffiths

1121494

	registered interest
	date	11/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many SME’s had national insurance contributions of over (a) £100,000, (b) £75,000 and (c) £50,000 in 2018.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	244194
	answer	answer is ministerial correction date of answer 24/04/2019 answer text <p>It is not possible to estimate the number of SME’s with employer National Insurance Contributions over the (a) £100,000, (b) £75,000 and (c) £50,000 in 2018 as the information is not readily available.</p><p> </p><p>HMRC does not collect information on employer size and turnover in relation to an employer’s National Insurance Contributions.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 24/04/2019 12:11:26 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1123039

	registered interest
	date	25/04/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 24 April 2019 to Question 244194, whether his Department makes an assessment of the national insurance contributions of SMEs; and if he will make a statement.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	247778
	answer	answer is ministerial correction date of answer 30/04/2019 answer text <p>It is not possible to produce a timely estimate of the National Insurance Contributions of SMEs as the information is not readily available.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/04/2019 14:09:47 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1176018

	registered interest
	date	04/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to increase the Lower Earning Limit in line with the primary national insurance contribution threshold.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	12375
	answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Primary Threshold will increase above inflation from £166 to £183 per week. This does not affect State Pension entitlement.</p><p> </p><p>The Government has announced that the Lower Earnings Limit, the point at which employees start to build State Pension entitlement, will be increased in line with inflation from £118 to £120 per week from April 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:25:08 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1662616

	registered interest
	date	02/10/2023
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government what estimates they have made, if any, of the cost savings that would result from increasing the minimum years of National Insurance contributions required for a full State Pension from 35 to 45.
	tabling member printed	Baroness Altmann
	uin	HL10441
	answer	answer is ministerial correction date of answer 16/10/2023 answer text <p>No such assessment has been made. The number of Qualifying Years required for a full State Pension strikes a balance between achieving wide coverage, maintaining the contributory principle and ensuring the overall affordability of the State Pension.</p><p> </p> answering member printed Viscount Younger of Leckie question first answered 16/10/2023 16:45:14 answering member 4169 label Biography information for Viscount Younger of Leckie
	tabling member	4533 label Biography information for Baroness Altmann

170959

	registered interest
	date	17/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government how many additional part-time workers, by gender, currently earning between £3,000 a year and the current lower earnings limit they estimate would, by virtue of their earnings, fall within the National Insurance system should the lower earnings limit be reduced to £3,000 and at what gross cost to the Exchequer; how many of those additional part-time workers, by gender, earning between £3,000 a year and the lower earnings limit would currently be credited into the National Insurance system; and what, taking into account existing crediting arrangements, would be the net cost of reducing the lower earnings limit to £3,000.
	tabling member printed	Baroness Hollis of Heigham
	uin	HL3866
	answer	answer is ministerial correction date of answer 06/01/2015 answer text <p><strong>The information is not available.</strong></p><p> </p> answering member printed Lord Deighton question first answered 06/01/2015 14:27:13 answering member 4262 label Biography information for Lord Deighton
	tabling member	1845 label Biography information for Baroness Hollis of Heigham

1698285

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government, further to the remarks of Baroness Vere of Norbiton on 18 March (HL Deb col 82), what is their assessment of the implications for calculating entitlement to contributory working age benefits and pensions of abolishing national insurance contributions.
	tabling member printed	Baroness Lister of Burtersett
	uin	HL3589
	answer	answer is ministerial correction date of answer 08/04/2024 answer text <p>Cutting NICs does not affect anyone’s entitlement to the State Pension or contributory benefits.</p> answering member printed Baroness Vere of Norbiton question first answered 08/04/2024 13:56:50 answering member 4580 label Biography information for Baroness Vere of Norbiton
	tabling member	4234 label Biography information for Baroness Lister of Burtersett

1700735

	registered interest
	date	15/04/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask His Majesty's Government, further to the Written Answer by Baroness Vere of Norbiton on 8 April (HL3589), whether they will now answer the question put; namely, what is their assessment of the implications for calculating entitlement to contributory working age benefits and pensions of abolishing, rather than cutting, national insurance contributions.
	tabling member printed	Baroness Lister of Burtersett
	uin	HL3770
	answer	answer is ministerial correction date of answer 25/04/2024 answer text <p>The Government already cut employee NICs by 4p, self-employed NICs by 3p and abolished the requirement to pay Class 2 for self-employed people across Autumn and Spring without increasing borrowing or cutting spending. That is the model the Government wants to follow when it is prudent to go further.</p><p> </p><p>The ambition to abolish NICs is about reducing tax and rewarding work, not about reforming the contributory benefits system. It is a long-term ambition, and the Government has been clear, this cannot be done overnight and this can only be done in a fiscally responsible way.</p><p> </p><p>Cutting NICs rates does not affect anyone’s entitlement to the State Pension or contributory benefits.</p> answering member printed Baroness Vere of Norbiton question first answered 25/04/2024 10:35:56 answering member 4580 label Biography information for Baroness Vere of Norbiton
	tabling member	4234 label Biography information for Baroness Lister of Burtersett

388370

	registered interest
	date	07/07/2015
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Work and Pensions, what arrangements exist to support those who have fallen behind with national insurance contributions in fully accessing contributory benefits.
	tabling member constituency	Bath
	tabling member printed	Ben Howlett
	uin	5861
	answer	answer is ministerial correction date of answer 15/07/2015 answer text <p>National Insurance credits are generally available to people who are unable to work and pay contributions for example if they are unemployed, incapable of work or caring for others.</p><p> </p><p> </p><p> </p><p>National Insurance credits are awarded automatically with qualifying social security benefits; otherwise applications are required to determine eligibility.</p><p> </p><p> </p><p> </p><p>The Government is introducing a new credit for those who reach State Pension age on or after 6 April 2016. It will be available to the spouses and civil partners of members of HM Forces for past periods spent accompanying their Service partner on postings outside the UK.</p><p> </p><p> </p><p> </p><p>Those not eligible for National Insurance credits may be able to fill gaps in their record to protect certain benefits by paying voluntary contributions. These are subject to time limits; and higher rate provisions when paid late.</p><p> </p><p> </p><p> </p><p>For those who would like further information on their National Insurance record they should go to the GOV.UK website <a href="https://www.gov.uk/voluntary-national-insurance-contributions" target="_blank">https://www.gov.uk/voluntary-national-insurance-contributions</a></p><p> </p><p> </p><p> </p> answering member constituency North Swindon answering member printed Justin Tomlinson question first answered 15/07/2015 11:56:27 answering member 4105 label Biography information for Justin Tomlinson
	tabling member	4445 label Biography information for Ben Howlett

421733

	registered interest
	date	15/10/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what guidance his Department gives to ensure that the implications of missing national insurance contributions are made clear to those concerned at the time they are missed.
	tabling member constituency	Bath
	tabling member printed	Ben Howlett
	uin	12116
	answer	answer is ministerial correction date of answer 22/10/2015 answer text <p>There is a range of guidance available to help a person understand the implications of not paying national insurance. A person’s record can be made up of national insurance contributions and credits from a variety of sources. When these are posted to the individual’s contributions record after the end of the tax year the individual may have insufficient contributions on their account for that year to qualify for certain benefits. These gaps in a person’s national insurance contributions record may be filled by the payment of voluntary Class 3 contributions. <br> HM Revenue and Customs has published guidance on GOV.UK that explains when the payment of voluntary Class 3 contributions may be beneficial, eligibility, rates and how and when to pay. This is available to view here: <a href="https://www.gov.uk/voluntary-national-insurance-contributions" target="_blank">https://www.gov.uk/voluntary-national-insurance-contributions</a></p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 22/10/2015 15:08:04 answering member 1529 label Biography information for Mr David Gauke
	tabling member	4445 label Biography information for Ben Howlett

1386219

	registered interest
	date	08/12/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions he has had with the (a) Welsh Government, (b) Scottish Government and (c) Northern Ireland Executive on HMRC’s request that employers use, and software developers facilitate, the payslip messaging functionality in 2022-23 explaining the National Insurance Contributions increase.
	tabling member constituency	Ceredigion
	tabling member printed	Ben Lake
	uin	89646
	answer	answer is ministerial correction date of answer 16/12/2021 answer text <p>I refer the Hon Member to the answer that was given on 29 November 2021 to PQ UIN 78496.</p><p> </p><p>The engagement with the devolved administrations mentioned includes the Northern Ireland Executive.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 16/12/2021 11:17:58 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4630 label Biography information for Ben Lake

386537

	registered interest
	date	30/06/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will make it his policy to repay people who have made excess class 3 voluntary National Insurance contributions who will not qualify for state pension because of the introduction of a 30-year qualifying period in 2010.
	tabling member constituency	Bristol North West
	tabling member printed	Charlotte Leslie
	uin	4744
	answer	answer is ministerial correction date of answer 06/07/2015 answer text <ul><li><p>The Government has no plans to make refunds of Class 3 voluntary National Insurance contributions paid prior to publication of the White Paper “Security in retirement – towards a new pensions system” which was published on 25 May 2006 and proposed a reduction in the number of qualifying years for a State Pension to 30, which eventually came into force from 6 April 2010. As these contributions were correctly paid at the time and cannot be refunded.</p><p> </p><p>Individuals who made voluntary National Insurance contributions between 25 May 2006 and 26 July 2007 (or 11 February 2008 in the case of Northern Ireland), but would have chosen not to do so had they been aware of the Government's intention to reduce the number of qualifying years required for a full basic State Pension to 30, may be entitled to a refund because the contributions could have been paid in error.</p><p> </p><p>From 6 April 2016 the number of qualifying years needed for the new State Pension will increase to 35.</p></li></ul><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 06/07/2015 15:29:43 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3933 label Biography information for Charlotte Leslie

1216376

	registered interest
	date	22/06/2020
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Work and Pensions, what assessment her Department made of the potential merits of lowering the annual earnings necessary for auto-enrolment to the National Insurance lower earnings limit of £6240.
	tabling member constituency	Wallasey
	tabling member printed	Ms Angela Eagle
	uin	62302
	answer	answer is ministerial correction date of answer 25/06/2020 answer text <p>The level of earnings at which workers are automatically enrolled (the earnings trigger) is subject to an annual statutory review. The review includes analysis of the equalities impact and an assessment of reducing the trigger to the National Insurance threshold.</p><p> </p><p>Since 2014/15, the annual reviews have concluded that the earnings trigger be frozen at £10,000. People earning below the trigger have a right to opt in, and if they are earning above the lower earnings limit (£6,240 in 2020-21) they will receive an employer contribution.</p><p> </p><p>Automatic enrolment has hugely increased women’s pension participation, participation across all ethnic groups, and among lower earners. Among eligible women in the private sector, participation has increased from 40% in 2012 to 86% in 2019, equal to men. Among eligible employees in the private sector earning between £10,000 and £20,000, 19% were participating into a workplace pension in 2012. As of 2019, this rate had increased to 79%, a 60 percentage point increase.</p><p><strong> </strong></p> answering member constituency Hexham answering member printed Guy Opperman grouped question UIN 62301 62303 question first answered 25/06/2020 16:43:25 answering member 4142 label Biography information for Guy Opperman
	tabling member	491 label Biography information for Dame Angela Eagle

1171428

	registered interest
	date	16/01/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the potential contribution to the public purse if National Insurance was payable by individuals over the state pension age.
	tabling member constituency	West Worcestershire
	tabling member printed	Harriett Baldwin
	uin	4337
	answer	answer is ministerial correction date of answer 23/01/2020 answer text <p>The ‘Estimated Costs of Tax Reliefs’ publication sets out an estimate of the cost of the exemption from National Insurance contributions for those over state pension age. It is available here:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs</a></p><p> </p><p>This publication estimates the latest cost of this exemption in 2019-20 at around £1billion. The figures can be found in the ‘Estimated costs of structural tax reliefs’ table:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/837775/Structural_FINAL.xlsx" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/837775/Structural_FINAL.xlsx</a></p><p> </p><p>As noted in the publication, the estimated costs do not represent the yield if the exemption were to be abolished. In practice if a relief was withdrawn, taxpayers’ behaviour would often alter so that the actual yield would be very different from, and often smaller than, that shown in the tables.</p><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/01/2020 16:02:39 answering member 3991 label Biography information for Jesse Norman
	tabling member	4107 label Biography information for Dame Harriett Baldwin

1186632

	registered interest
	date	19/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department plans to remove class 2 national insurance contributions.
	tabling member constituency	Barnsley Central
	tabling member printed	Dan Jarvis
	uin	32269
	answer	answer is ministerial correction date of answer 24/03/2020 answer text The Government has no plans to remove Class 2 National Insurance contributions.<p> </p>The Government does not want to discourage the lowest paid from building their entitlement to the State Pension and having security and choice in retirement. A £3 per week Class 2 payment allows the self-employed with low profits to be able to build entitlement to the new State Pension (worth up to £168.60 per week in 2019-20).<p> </p><p>The department will keep this issue under review in the context of the wider tax system and the sustainability of the public finances.</p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/03/2020 18:00:44 answering member 3991 label Biography information for Jesse Norman
	tabling member	4243 label Biography information for Dan Jarvis

517114

	registered interest
	date	03/05/2016
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Work and Pensions, what steps his Department took to raise public awareness of changes to national insurance contributions that will take effect from 2016-17.
	tabling member constituency	East Kilbride, Strathaven and Lesmahagow
	tabling member printed	Dr Lisa Cameron
	uin	36234
	answer	answer is ministerial correction date of answer 11/05/2016 answer text <p>The introduction of the new State Pension means that contracting-out of the additional State Pension ended on 5 April 2016. This changed National Insurance contributions for people in Defined Benefit pension schemes who were previously contracted-out, as these employees paid a lower rate of National Insurance in exchange for contributing towards a workplace pension. These changes have been a part of our significant communications effort around the new State Pension.</p><p> </p><p>Proposals to end contracting-out were first published in a 2011 Green Paper “A State Pension for the 21<sup>st</sup> century” and then in a January 2013 White Paper “The single-tier pension: a simple foundation for saving”. Proposals went through consultation with employers, pension schemes and their representatives before the Pensions Act was passed in 2014.</p><p><em> </em></p><p>In November 2014, we launched a public information campaign “Know the Facts” which included specific contracting-out press advertorials, blogs, fact sheets and digital communications. Our new State Pension resource pack has been issued to over 350 organisations and many more employers, to help support them explain the changes to their members and staff, including the change in contracting-out status for their workplace pensions.</p> answering member constituency North Swindon answering member printed Justin Tomlinson question first answered 11/05/2016 14:55:28 answering member 4105 label Biography information for Justin Tomlinson
	tabling member	4412 label Biography information for Dr Lisa Cameron

1135558

	registered interest
	date	28/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the revenue accruing to the public purse annually from a 1p increase in National Insurance.
	tabling member constituency	Hendon
	tabling member printed	Dr Matthew Offord
	uin	270789
	answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>HM Revenue and Customs (HMRC) publish estimates of the exchequer impact of various illustrative tax changes in the publication series “Direct effects of illustrative tax changes”. This includes illustrative effects for the following National Insurance changes:</p><ul><li><p>Change Class 1 employee main rate by 1 percent point</p></li><li><p>Change Class 1 employee additional rate by 1 percent point</p></li><li><p>Change Class 1 employer rate by 1 percentage point</p></li><li><p>Change Class 2 rate by £1 per week</p></li><li><p>Change Class 4 main rate by 1 percentage point</p></li><li><p>Change Class 4 additional rate by 1 percentage point.</p></li></ul><p> </p><p>The latest bulletin, published in April 2019, is linked below: <a href="https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes" target="_blank">https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes</a></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2019 14:53:18 answering member 3991 label Biography information for Jesse Norman
	tabling member	4006 label Biography information for Dr Matthew Offord

657805

	registered interest
	date	13/12/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what proportion of national insurance contributions have been allocated to (a) pensions and (b) the NHS in each of the last 20 years.
	tabling member constituency	Tooting
	tabling member printed	Dr Rosena Allin-Khan
	uin	57341
	answer	answer is ministerial correction date of answer 20/12/2016 answer text <p>The proportion of National Insurance contributions (NICs) allocated to the National Health Service (NHS) is set down in legislation in the Social Security Administration Act 1992 (sections 161-162) and the Social Security Administration (Northern Ireland) Act 1992.</p><p> </p><p>Total National Insurance contributions have been reported annually on an accruals accounting basis since 2004-05, before that on a cash basis, in the Inland Revenue and then the HM Revenue and Customs Annual Report and Accounts which are laid before Parliament. Accounts for the last twenty years are available from the House of Commons Library and are also available online from 2012-13 at the following link: <a href="https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts" target="_blank">https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts</a>.</p><p> </p><p>The amounts of NICs paid out in state pensions and paid over to the NHS are reported annually on a cash basis in the National Insurance Fund Accounts which are laid before Parliament. Accounts for the last twenty years are available from the House of Commons Library and are also available online from 2007-8 at the following link: <a href="https://www.gov.uk/government/publications/national-insurance-fund-accounts" target="_blank">https://www.gov.uk/government/publications/national-insurance-fund-accounts</a></p> answering member constituency Battersea answering member printed Jane Ellison question first answered 20/12/2016 14:12:30 answering member 3918 label Biography information for Jane Ellison
	tabling member	4573 label Biography information for Dr Rosena Allin-Khan

1660145

	registered interest
	date	12/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of calculating national insurance contributions using the combined income from multiple employers.
	tabling member constituency	North Norfolk
	tabling member printed	Duncan Baker
	uin	199225
	answer	answer is ministerial correction date of answer 19/09/2023 answer text <p>National Insurance Contributions (NICs) are assessed on a pay-period basis per each employment. Requiring the aggregation of earnings for NICs of people doing more than one job with multiple employers would be administratively complex, increasing the burden on employers.</p><p> </p><p>However, the Government keeps all taxes, including NICs, under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/09/2023 09:45:11 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4784 label Biography information for Duncan Baker

454067

	registered interest
	date	23/02/2016
	answering body	Department for Work and Pensions
	answering dept id	29
	answering dept short name	Work and Pensions
	answering dept sort name	Work and Pensions
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Secretary of State for Work and Pensions, what estimate his Department has made of the number of businesses which are planning to pass on the increase in their National Insurance contributions from April 2016 to their employees.
	tabling member constituency	Paisley and Renfrewshire North
	tabling member printed	Gavin Newlands
	uin	27981
	answer	answer is ministerial correction date of answer 02/03/2016 answer text <p>The Department does not currently collect this information.</p><p> </p> answering member constituency North Swindon answering member printed Justin Tomlinson grouped question UIN 28010 question first answered 02/03/2016 16:37:29 answering member 4105 label Biography information for Justin Tomlinson
	tabling member	4420 label Biography information for Gavin Newlands

100856

	registered interest
	date	24/10/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, how much (a) Class 2 and (b) Class 4 National Insurance his Department collected from individuals earning less than the threshold for income tax during the 2012-13 tax year.
	tabling member constituency	Aberconwy
	tabling member printed	Guto Bebb
	uin	221892
	answer	answer is ministerial correction date of answer 03/11/2014 answer text <p>Estimates of the amount of Class 2 National Insurance contributions collected from individuals earning less than the threshold for income tax are not available.</p><p> </p><p> </p><p> </p><p>For the tax year 2012-13, £28m of Class 4 National Insurance contributions was collected from individuals with total profits below the income tax threshold of £8,105.</p><p> </p><p> </p><p> </p><p>For the tax year 2012-13, £510m of Class 1 National Insurance contributions was collected from individuals with total employment income below the income tax threshold of £8,105.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 211895 question first answered 03/11/2014 16:13:58 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3910 label Biography information for Guto Bebb