Question to the HM Treasury:

To ask Her Majesty's Government what is their estimate of the number of (1) employees, and (2) other workers, in the UK who earn less than the personal tax threshold in any one job; and of those, how many are (a) male, and (b) female.

Estimates of the number of individuals with earnings less than the Income Tax Personal Allowance in any one job are shown in the table below. The table relates to the 2015-16 tax year when the Personal Allowance was £10,600.

The figures are for people employed and taxed through Pay As You Earn Income Tax and with self-employment income taxed through Self Assessment. Individuals included in the table may have had more than one job in the year where they earnt below the Personal Allowance. The figures also include individuals with an income above £10,600 in one job, but who also had at least one job with PAYE or self-employment earnings below £10,600 in 2015-16.

Notes

1. Based on Pay As You Earn data. The earnings definition used is the same as used in the publication, UK Real Time Information, Experimental Statistics.

2. The figures for self-employment income sources are based on the 2015-16 Survey of Personal

   Incomes and consistent with information published in tables 3.9 and 3.10 of HMRC’s Personal Incomes statistics, tables 3.1 to 3.11.

3. Includes those who were trading but made a loss for the tax year.