Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of calculating national insurance contributions using the combined income from multiple employers.

National Insurance Contributions (NICs) are assessed on a pay-period basis per each employment. Requiring the aggregation of earnings for NICs of people doing more than one job with multiple employers would be administratively complex, increasing the burden on employers.

However, the Government keeps all taxes, including NICs, under review.