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HM Revenue and Customs (HMRC) publish estimates of the exchequer impact of various illustrative tax changes in the publication series \u201cDirect effects of illustrative tax changes\u201d. This includes illustrative effects for the following National Insurance changes:<\/p>
Change Class 1 employee main rate by 1 percent point<\/p><\/li>
Change Class 1 employee additional rate by 1 percent point<\/p><\/li>
Change Class 1 employer rate by 1 percentage point<\/p><\/li>
Change Class 2 rate by £1 per week<\/p><\/li>
Change Class 4 main rate by 1 percentage point<\/p><\/li>
Change Class 4 additional rate by 1 percentage point.<\/p><\/li><\/ul>
<\/p>