Artificial Intelligence: Employers' Contributions

(asked on 27th October 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered the potential merits of requiring businesses to pay a tax equivalent to employer National Insurance contributions for each AI agent that performs tasks previously done by people.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 4th November 2025

Employer National Insurance Contributions (NICs) are charged based on employee earnings. As AI agents do not receive earnings, it is not clear on what basis employer NICs would be levied.

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