questionText: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes to employer National Insurance contributions on employers’ ability to employ (a) part-time and (b) lower earning employees who were previously not counted in employer National Insurance contributions.
answerText: A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer; the economic impacts of the policy; and the impacts on indi...
heading: Employers' Contributions: Low Incomes and Part-time Employment