The number of individuals in Pay As You Earn (PAYE) for which there was both an employee and employer Class 1 National Insurance contributions liability was 26.64m in the 2017/18 tax year.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-15T16:55:55.69Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-09-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of people who pay both the employer and employee National Insurance contribution.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4418", "label" : {"_value" : "Biography information for Justin Madders"} } , "tablingMemberConstituency" : {"_value" : "Ellesmere Port and Neston"} , "tablingMemberPrinted" : [{"_value" : "Justin Madders"} ], "uin" : "174742"} , {"_about" : "http://data.parliament.uk/resources/765620", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/765620/answer", "answerText" : {"_value" : "
The Employment Allowance allows business and charities throughout the UK to reduce their employer National Insurance contributions (NICs) bill by up to £3,000 every year. Last year alone this meant over 1 million employers benefitted, of which 97% had fewer than 50 employees. Employers overall saved £2bn in employers NICs due to the Employment Allowance.<\/p>
<\/p>
The Government published research into awareness and impact of the Employment Allowance with small employers in 2015. This can be found online at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/445848/Research_Report_368_Awareness_and_Impact_of_the_Employment_Allowance_-_Research_with_small_employers.pdf<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-10-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-10-11T11:33:09.97Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-10-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of his Department's policy on employment allowance on (a) employment and (b) small and medium-sized enterprises; and whether he plans to amend the employment allowance policy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4440", "label" : {"_value" : "Biography information for Marion Fellows"}
}
, "tablingMemberConstituency" : {"_value" : "Motherwell and Wishaw"}
, "tablingMemberPrinted" : [{"_value" : "Marion Fellows"}
], "uin" : "106157"}
, {"_about" : "http://data.parliament.uk/resources/760629", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/760629/answer", "answerText" : {"_value" : " The Employment Allowance provides eligible employers with a reduction of up to £3,000 a year on their employer\u2019s National Insurance contributions (NICs). This is a relief on employer\u2019s rather than employee NICs; the allowance does not give employees national insurance relief.<\/p> <\/p> Details on the employers that benefit from the Employment Allowance can be found in HMRC\u2019s Employment Allowance take-up publication, found at https://www.gov.uk/government/collections/employment-allowance-take-up-statistics<\/a>. In particular, table 6 provides a summary of Employment Allowance take-up by employer size.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-10-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-10-09T13:06:35.803Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many employees received national insurance relief for employment allowance in (a) 2014-15, (b) 2015-16 and (c) 2016-17.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
}
, "tablingMemberConstituency" : {"_value" : "Bootle"}
, "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
], "uin" : "105169"}
, {"_about" : "http://data.parliament.uk/resources/758059", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/758059/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "9081"}
, {"_value" : "9097"}
, {"_value" : "9098"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.663Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of abolishing the Class 2 National Insurance category on the living standards of people earning under £6,000 a year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"}
}
, "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"}
, "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"}
], "uin" : "9080"}
, {"_about" : "http://data.parliament.uk/resources/758060", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/758060/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "9080"}
, {"_value" : "9097"}
, {"_value" : "9098"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.71Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people in (a) Dwyfor Meirionnydd constituency, (b) Wales and (c) the UK earn under £6,000 a year and make voluntary national insurance contributions through Class 2.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"}
}
, "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"}
, "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"}
], "uin" : "9081"}
, {"_about" : "http://data.parliament.uk/resources/758067", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/758067/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "9080"}
, {"_value" : "9081"}
, {"_value" : "9098"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.757Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential merits of granting people earning less than £6,000 a year the same pension rights that come with Class 4 contributions after the abolition of the Class 2 bracket.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"}
}
, "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"}
, "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"}
], "uin" : "9097"}
, {"_about" : "http://data.parliament.uk/resources/758068", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/758068/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "9080"}
, {"_value" : "9081"}
, {"_value" : "9097"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.803Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of retaining the Class 2 category of national insurance contributions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"}
}
, "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"}
, "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"}
], "uin" : "9098"}
, {"_about" : "http://data.parliament.uk/resources/710452", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/710452/answer", "answerText" : {"_value" : " HM Treasury does not keep this information in the form requested. However, based on HM Revenue and Customs\u2019 \u2018Direct Effects of Illustrative Tax Changes\u2019, a published document, the approximate costs to the Exchequer in 2017-18 would be:<\/p> <\/p> Increasing the primary NICs threshold to £11,500 would cost approximately £15bn a year;<\/p><\/li> Increasing the secondary NICs threshold to £11,500 would cost approximately £16bn a year; and<\/p><\/li> Increasing the Lower Profits Limit for Class 4 NICs to £11,500 would cost approximately £1bn a year.<\/p> <\/p> The total annual cost to the Exchequer of increasing all three thresholds to £11,500 would on this basis be approximately £32bn. These are approximate estimates, and in any case do not take into account the secondary effects of behavioural changes after an increase to the threshold.<\/p> <\/p> HM Treasury has not made an assessment of how many employees would pay no tax or NICs as a result of this.<\/p><\/li><\/ul>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-16T16:33:41.853Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-13", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Insurance Contributions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what the cost would be in the next financial year of raising the threshold at which people begin paying national insurance contributions (NICs) to £11,500; and how many employees would pay no tax or NICs in the event of that threshold being changed.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "67615"}
, {"_about" : "http://data.parliament.uk/resources/657805", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/657805/answer", "answerText" : {"_value" : " 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> 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: https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts<\/a>.<\/p> <\/p>