Question to the HM Treasury:

To ask Her Majesty's Government whether they make public how National Insurance contributions are distributed and to which expenditure; and, if so, how National Insurance contributions are dispersed.

The destination of National Insurance contributions (NICs) is set out in Section 162 of the Social Security Administration Act 1992 and Section 142 of the Social Security (Northern Ireland) Administration Act 1992. NICs are paid into the National Insurance Funds (NIF) after deducting the appropriate NHS allocation. Contributory benefits are paid out of the Funds and the amounts are published in the National Insurance Fund Accounts[1].

[1] https://www.gov.uk/government/publications/national-insurance-fund-accounts