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Written Question
Employers' Contributions: Scotland
Wednesday 9th July 2025

Asked by: John Milne (Liberal Democrat - Horsham)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of changes to employer National Insurance contributions on businesses in Scotland.

Answered by Ian Murray - Secretary of State for Scotland

Properly funding public services and restoring economic stability required difficult decisions, which is why we are asking employers to contribute more.

Stabilising the public finances is the only way to create long-term stability businesses need to thrive.

We are protecting the smallest businesses by more than doubling the Employment Allowance to £10,500, meaning more than half of small businesses will either gain or be unaffected.