Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the oral contribution by the Exchequer Secretary to the Treasury on 3 December 2024, Official Report, column 200, what estimate she has made of the (a) median and (b) mean average number of people employed by the subset of employers she expects will pay (i) the same and (ii) less in employer National Insurance contributions under her planned changes.

This question was answered on 12th December 2024
A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

Around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 820,000 employers will see no change.