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The revenue raised from increasing Class 1 national insurance rates on employment income by 1% may be approximated using the \u201cDirect effects of illustrative tax changes\u201d1<\/sup>.<\/p> <\/p> This shows the yield from a change in the Class 1 employee main rate by 1 percentage point and the Class 1 employee additional rate by 1 percent point in 2018-19 through to 2020-21.<\/p> <\/strong><\/p>