National Insurance Contributions (Secondary Class 1 Contributions) Act 2024-26

1B

The Lords

After Clause 1, insert the following new Clause- “Exemptions from the changes made by section 1: NHS and social care (1) The Treasury may by regulations made by statutory instrument specify that certain categories of persons are exempted from the changes to the rate of secondary Class 1 contributions made by section 1 of this Act. (2) The categories of persons any of whom may be specified under subsection (1) are— (a) a person providing a care home service or a domiciliary support service who is regulated under – (i) Part 1 of the Health and Social Care Act 2008, or (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016; (b) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010; (c) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003; (d) a person contracted to provide primary care under the provisions of – (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978; (e) a person providing primary medical services through contractual arrangements with a Health and Social Services Board; (f) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992; (g) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993; (h) a person contracted to provide pharmacy services under the provisions of— (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013; (i) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997; (j) a charitable provider of health and care; (k) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland; (l) a person providing hospice care whether in a hospice or elsewhere; (m) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (3) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”

5B

The Lords

After Clause 2, insert the following new Clause- “Exemptions from the changes made by section 2: NHS and social care (1) The Treasury may by regulations made by statutory instrument specify that certain categories of persons are exempted from the changes to the thresholds for secondary Class 1 contributions made by section 2 of this Act. (2) The categories of persons any of whom may be specified under subsection (1) are – (a) a person providing a care home service or a domiciliary support service who is regulated under – (i) Part 1 of the Health and Social Care Act 2008, or (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016; (b) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010; (c) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003; (d) a person contracted to provide primary care under the provisions of – (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978; (e) a person providing primary medical services through contractual arrangements with a Health and Social Services Board; (f) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992; (g) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993; (h) a person contracted to provide pharmacy services under the provisions of— (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013; (i) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997; (j) a charitable provider of health and care; (k) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland; (l) a person providing hospice care whether in a hospice or elsewhere; (m) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (3) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”

8B

The Lords

Clause 2, page 1, line 15, at end insert- “(3A) The Treasury may by regulations made by statutory instrument specify that businesses or organisations with fewer than 25 full-time employees are exempted from the changes to secondary Class 1 thresholds made by this section. (3B) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”

21B

The Lords

After Clause 3, insert the following new Clause- “Review of effect on certain sectors (1) The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2). (2) The review must consider the impact on – (a) charities with annual revenue of less than £1 million; (b) early years providers; (c) hospices; (d) the hospitality sector; (e) pharmacies; (f) small businesses; (g) social care; (h) transport for children with special educational needs or disabilities.”

1B

After Clause 1, insert the following new Clause- “Exemptions from the changes made by section 1: NHS and social care (1) The Treasury may by regulations made by statutory instrument specify that certain categories of persons are exempted from the changes to the rate of secondary Class 1 contributions made by section 1 of this Act. (2) The categories of persons any of whom may be specified under subsection (1) are— (a) a person providing a care home service or a domiciliary support service who is regulated under – (i) Part 1 of the Health and Social Care Act 2008, or (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016; (b) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010; (c) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003; (d) a person contracted to provide primary care under the provisions of – (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978; (e) a person providing primary medical services through contractual arrangements with a Health and Social Services Board; (f) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992; (g) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993; (h) a person contracted to provide pharmacy services under the provisions of— (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013; (i) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997; (j) a charitable provider of health and care; (k) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland; (l) a person providing hospice care whether in a hospice or elsewhere; (m) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (3) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”

5B

After Clause 2, insert the following new Clause- "Exemptions from the changes made by section 2: NHS and social care (1) The Treasury may by regulations made by statutory instrument specify that certain categories of persons are exempted from the changes to the thresholds for secondary Class 1 contributions made by section 2 of this Act. (2) The categories of persons any of whom may be specified under subsection (1) are - (a) a person providing a care home service or a domiciliary support service who is regulated under – (i) Part 1 of the Health and Social Care Act 2008, or (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016; (b) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010; (c) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003; (d) a person contracted to provide primary care under the provisions of – (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978; (e) a person providing primary medical services through contractual arrangements with a Health and Social Services Board; (f) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992; (g) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993; (h) a person contracted to provide pharmacy services under the provisions of- (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013; (i) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997; (j) a charitable provider of health and care; (k) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland; (l) a person providing hospice care whether in a hospice or elsewhere; (m) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (3) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament."

8B

Clause 2, page 1, line 15, at end insert- "(3A) The Treasury may by regulations made by statutory instrument specify that businesses or organisations with fewer than 25 full-time employees are exempted from the changes to secondary Class 1 thresholds made by this section. (3B) A statutory instrument containing regulations under this section may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”

21B

After Clause 3, insert the following new Clause- "Review of effect on certain sectors (1) The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2). (2) The review must consider the impact on – (a) charities with annual revenue of less than £1 million; (b) early years providers; (c) hospices; (d) the hospitality sector; (e) pharmacies; (f) small businesses; (g) social care; (h) transport for children with special educational needs or disabilities.”

1

Clause 1, page 1, line 1, at end insert - "(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;". (A2) After section 9(1A) of that Act insert - "(1B) A "specified employer” means- (a) a person providing a care home service or a domiciliary support service who is regulated under – (i) Part 1 of the Health and Social Care Act 2008, or (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, (b) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010, (c) a person contracted to provide primary care under the provisions of- (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978, (d) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992,

2

Clause 1, page 1, line 1, at end insert - "(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;". (A2) After section 9(1A) of that Act insert- "(1B) A "specified employer” means a charity that has an annual revenue of less than £1 million. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.""

3

Clause 1, page 1, line 1, at end insert - "(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;". (A2) After section 9(1A) of that Act insert- "(1B) A "specified employer” means a person providing transport for children with special educational needs and disabilities. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.""

4

Clause 1, page 1, line 3, at end insert - “(1A) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

5

Clause 2, page 1, line 12, after “£96” insert “or, (b) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £175."

6

Clause 2, page 1, line 12, after “£96” insert “or, (b) for a person providing transport for children with special educational needs or disabilities, £175.”

7

Clause 2, page 1, line 12, after “£96” insert “or, (b) for a charity that has an annual revenue of less than £1 million, £175.”

8

Clause 2, page 1, line 12, after “£96” insert “or, (b) for businesses and organisations with fewer than 25 full-time employees, £175."

9

Clause 2, page 1, line 14, after “substitute” insert - "(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £758, and (ii) in all other cases,”

10

Clause 2, page 1, line 14, after “substitute” insert - "(i) for businesses and organisations with fewer than 25 full-time employees, £758, and (ii) in all other cases,”

11

Clause 2, page 1, line 14, after “substitute” insert - "(i) for a person providing transport for children with special educational needs or disabilities, £758, and (ii) in all other cases,”

12

Clause 2, page 1, line 14, after “substitute” insert - "(i) for a charity that has an annual revenue of less than £1 million, £758, and (ii) in all other cases,"

13

Clause 2, page 1, line 15, after “substitute” insert - “(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992 or section 9(1B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, £9,100, and (ii) in all other cases,”

14

Clause 2, page 1, line 15, after “substitute” insert - "(i) for businesses and organisations with fewer than 25 full-time employees, £9,100, and (ii) in all other cases,"

15

Clause 2, page 1, line 15, after "substitute" insert - “(i) for a person providing transport for children with special educational needs or disabilities, £9,100, and (ii) in all other cases,"

16

Clause 2, page 1, line 15, after "substitute" insert- "(i) for a charity that has an annual revenue of less than £1 million, £9,100, and (ii) in all other cases,”

17

Clause 2, page 1, line 15, at end insert- "(c) in sub-paragraph (c), leave out “the figure in sub-paragraph (b)" and insert - "(i) for businesses or organisations with 25 or more full-time employees, £5,000, or (ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

18

Clause 2, page 1, line 15, at end insert- "(c) in sub-paragraph (d), leave out “the figure in sub-paragraph (b)” and insert- “(i) for businesses or organisations with 25 or more full-time employees, £5,000, or (ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

19

Clause 2, page 1, line 15, at end insert— "(c) in sub-paragraph (e), leave out “the figure in sub-paragraph (b)" and insert - “(i) for businesses or organisations with 25 or more full-time employees, £5,000, or (ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

20

Clause 3, page 1, line 20, at end insert- "(2A) At end of section 1(2)(b), insert “or, (c) for an employer in the early years sector, £20,000.”””

21

After Clause 3, insert the following new Clause- "Review of effect on certain sectors (1) The Chancellor of the Exchequer must, within six months of the day on which the Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2). (2) The review must consider the impact on – (a) charities; (b) creative industries; (c) dentists; (d) early years providers; (e) farms; (f) general practitioners; (g) hospices; (h) hospitality; (i) pharmacies; (j) retail; (k) small businesses; (l) social care; (m) universities."

1

Clause 1, page 1, leave out line 13 and insert—
“(aa) a person providing a service who is regulated under section 47(1)(a) or (b) of the Public Services Reform (Scotland) Act 2010,”

9A

Clause 1, page 1, line 3, at end insert—
“(1A) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.
(1B) In section 9(1A) after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(1C) After section 9(1A) insert—
“(1B) A “specified employer” means—
(a) a person providing a care home service or domiciliary support service regulated under the Health and Personal Social Services (Quality, Improvement and Regulation) (Northern Ireland) Order 2003,
(b) a person providing primary medical services through contractual arrangements with a Health and Social Services Board,
(c) a person providing general dental services under Part 2 of the General Dental Services (Northern Ireland) Regulations 1993,
(d) a person providing pharmaceutical services under Part 2 of the Pharmaceutical Services Regulations (Northern Ireland) 1997,
(e) a provider of health and care registered as a charity by the Charity Commission for Northern Ireland, or
(f) a person providing hospice care whether in a hospice or elsewhere.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

15A

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for businesses and organisations with fewer than 25 full-time employees, £175.”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the secondary threshold at which employers become liable to pay national insurance contributions on employees’ earnings at £175 for businesses and organisations employing fewer than 25 staff.

30A

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (c), leave out “the figure in sub-paragraph (b)” and insert—
“(i) for businesses or organisations with 25 or more full-time employees, £5,000, or
(ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the existing £9,1000 annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff. This amendment applies to earnings periods which are multiples of a week.

31A

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (d), leave out “the figure in sub-paragraph (b)” and insert—
“(i) for businesses or organisations with 25 or more full-time employees, £5,000, or
(ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the existing £9,1000 annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff. This amendment applies to earnings periods which are multiples of a month.

32A

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (e), leave out “the figure in sub-paragraph (b)” and insert—
“(i) for businesses or organisations with 25 or more full-time employees, £5,000, or
(ii) for businesses or organisations with fewer than 25 full-time employees, £9,100,”.”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the existing £9,1000 annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff. This amendment applies to earnings periods which are multiples of a day.

43

After Clause 3, insert the following new Clause—
“Impact of this Act on local authorities
The Secretary of State must, within six months of the day on which this Act is passed, lay before Parliament an impact assessment of the cost of the provisions of this Act on local authorities.”

This probing amendment seeks to respond to concerns about increased costs for local authorities.

42

After Clause 3, insert the following new Clause—
“Review of effect on economic growth, jobs and productivity
(1) The Secretary of State must, within 12 months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act.
(2) The review must consider the impact of this Act on—
(a) economic growth in the UK, in the year of the Act’s operation;
(b) the rate of employment in the UK in the year of the Act’s operation;
(c) productivity levels in the UK economy in the year of the Act’s operation.
(3) The review must also include an assessment of—
(a) the number of employers affected by this Act by—
(i) category, and
(ii) number of employees;
(b) the estimated cost, on the basis of the most recent available figures, to those employers of the measures in this Act;
(c) the predicted trend in effects on levels of employment and wages.”

This amendment would require the Government to publish a review of the impact of the measures in this Act on economic growth, employment and productivity which includes an assessment of the impact of this Bill on employers in the UK economy.

9

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a charity.
(1C) For the purposes of this Act, the specified employer secondary percentage is—
(a) 13.8% in respect of any employees under the age of 25 at the start of the tax year;
(b) 15% in respect of all other employees.””

This amendment would exempt charities from the Government’s planned increase in employer National Insurance contributions.

15

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a charity, £175.”

This amendment would exempt charities from the Government’s planned changes to the weekly threshold.

22

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a charity, £758, and
(ii) in all other cases,”

This amendment would exempt charities from the Government’s planned changes to the monthly threshold.

29

Clause 2, page 1, line 15, after “substitute” insert—
“(i) for a charity, £9,100, and
(ii) in all other cases,”

This amendment would exempt charities from the Government’s planned changes to the annual threshold.

8

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage until 6 April 2026 (after which the relevant percentage is as determined by the rest of this subsection);”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a charity.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment delays for one year the introduction of the raised level of Employers' NI for registered charities.

41

After Clause 3, insert the following new Clause—
“Reviews of effect on school transport services for children with special educational needs and disabilities
(1) The Chancellor of the Exchequer must, within one week of the day on which this Act is passed, lay before Parliament a review of the impact of this Act on the ability of local authorities to meet their statutory duties in respect of supplying school transport services either directly or through private providers for children with special educational needs and disabilities in tax year 2025-26.
(2) The Chancellor of the Exchequer must, within one month of the day on which this Act is passed, lay before Parliament a review of the impact of this Act on the ability of local authorities to meet their statutory duties in respect of supplying school transport services either directly or through private providers for children with special educational needs and disabilities in—
(a) tax year 2026-27;
(b) tax year 2027-28.
(3) The reviews required under sub-sections (1) and (2) above must also—
(a) supply estimates of any funding shortfall for the provision of transport services for children with special educational needs and disabilities;
(b) set out what intervention or interventions would be necessary to ensure local authorities can continue to meet their statutory duties in respect of providing school transport for children with special educational needs and disabilities.”

This new Clause would require the Government to analyse the impact of this Act on the ability of local authorities to meet their statutory duties around the supply of school transport services for children with special educational needs and disabilities in the period to 31 March 2028.

7

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person employing an individual who is aged under 25.
(1C) For the purposes of this Act, the specified employer secondary percentage is—
(a) 13.8% in respect of any employees under the age of 25 at the start of the tax year;
(b) 15% in respect of all other employees.””

Exemption for young people: This amendment would exempt employers of an individual who is aged under 25 from the Government’s planned increase in employer National Insurance contributions.

11

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a person employing an individual who is aged under 25, £175.”

Exemption for young people: This amendment would exempt employers of an individual who is aged under 25 from the Government’s planned changes to the weekly threshold.

12

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a person providing transport for children with special educational needs or disabilities, £175.”

Exemption for SEND Transport: This amendment would exempt employers providing transport for children with special educational needs or disabilities from the Government’s planned changes to the weekly threshold.

13

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a person providing hospice care whether in a hospice or elsewhere, £175.”

Exemption for hospices: This amendment would exempt employer providing hospice care whether in a hospice or elsewhere from the Government’s planned changes to the weekly threshold.

14

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a charity that has an annual revenue of less than £1 million, £175.”

Exemption for small charities: This amendment would exempt charities that have an annual revenue of less than £1 million from the Government’s planned changes to the weekly threshold.

18

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a person employing an individual who is aged under 25, £758, and
(ii) in all other cases,”

Exemption for young people: This amendment would exempt employers of an individual who is aged under 25 from the Government’s planned changes to the monthly threshold.

19

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a person providing transport for children with special educational needs or disabilities, £758, and
(ii) in all other cases,”

Exemption for SEND Transport: This amendment would exempt employers providing transport for children with special educational needs or disabilities from the Government’s planned changes to the monthly threshold.

20

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a person providing hospice care whether in a hospice or elsewhere, £758, and
(ii) in all other cases,”

Exemption for hospices: This amendment would exempt employer providing hospice care whether in a hospice or elsewhere from the Government’s planned changes to the monthly threshold.

21

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a charity that has an annual revenue of less than £1 million, £758, and
(ii) in all other cases,”

Exemption for small charities: This amendment would exempt charities that have an annual revenue of less than £1 million from the Government’s planned changes to the monthly threshold.

25

Clause 2, page 1, line 15, after "substitute" insert—
“(i) for a person employing an individual who is aged under 25, £9,100, and
(ii) in all other cases,”

Exemption for young people: This amendment would exempt employers of an individual who is aged under 25 from the Government’s planned changes to the annual threshold.

26

Clause 2, page 1, line 15, after "substitute" insert—
“(i) for a person providing transport for children with special educational needs or disabilities, £9,100, and
(ii) in all other cases,”

Exemption for SEND Transport: This amendment would exempt employers providing transport for children with special educational needs or disabilities from the Government’s planned changes to the annual threshold.

27

Clause 2, page 1, line 15, after "substitute" insert—
“(i) for a person providing hospice care whether in a hospice or elsewhere, £9,100, and
(ii) in all other cases,”

Exemption for hospices: This amendment would exempt employer providing hospice care whether in a hospice or elsewhere from the Government’s planned changes to the annual threshold.

28

Clause 2, page 1, line 15, after "substitute" insert—
“(i) for a charity that has an annual revenue of less than £1 million, £9,100, and
(ii) in all other cases,”

Exemption for small charities: This amendment would exempt charities that have an annual revenue of less than £1 million from the Government’s planned changes to the annual threshold.

30

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (c), before “figure”, insert “appropriate”.”

This amendment is linked to others in the name of Lord Londesborough, which seek to maintain the existing annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff.

31

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (d), before “figure”, insert “appropriate””

This amendment is linked to others in the name of Lord Londesborough, which seek to maintain the existing annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff.

32

Clause 2, page 1, line 15, at end insert—
“(c) in sub-paragraph (e), before “figure”, insert “appropriate”.”

This amendment is linked to others in the name of Lord Londesborough, which seek to maintain the existing annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings for businesses and organisations employing fewer than 25 staff.

33

Clause 3, page 1, line 20, at end insert—
“(2A) At end of section 1(2)(b), insert “or,
(c) for an employer in the early years sector, £20,000.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the early years sector from £10,500 to £20,000.

34

Clause 3, page 1, line 20, at end insert—
“(2A) At end of section 1(2)(b), insert “or,
(c) for an employer in the farming sector, £20,000.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for farms from £10,500 to £20,000.

35

Clause 3, page 1, line 20, at end insert—
“(2A) At end of section 1(2)(b), insert “or,
(c) for a charity, £20,000.””

This amendment would increase the employment allowance for charities from £10,500 to £20,000.

17

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for businesses and organisations with fewer than 25 full-time employees, £758, and
(ii) in all other cases,”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the monthly per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings at £758 for businesses and organisations employing fewer than 25 staff.

24

Clause 2, page 1, line 15, after “substitute” insert—
“(i) for businesses and organisations with fewer than 25 full-time employees, £9,100, and
(ii) in all other cases,”

This amendment is linked to others in the name of Lord Londesborough. It seeks to maintain the annual per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings at £9,100 for businesses and organisations employing fewer than 25 staff

40

After Clause 3, insert the following new Clause—
“Report: impact of this Act on public sector employers in Scotland
(1) The Secretary of State must, within six months of the day on which this Act is passed, lay before Parliament a report on the impact of this Act on public sector employers in Scotland.
(2) The report under subsection (1) must include consideration of—
(a) the cost of changes made by this Act for public sector employers in Scotland,
(b) the impact of the application of the Barnett formula in the context of the changes made by this Act, and
(c) the potential discrepancy between support available to public sector employers in England and Scotland in relation to changes made by this Act.”

This amendment seeks to probe the affordability of the changes made by this Act for public sector employers in Scotland, and whether the Government plans to provide any additional support for public sector employers in Scotland as they have committed to do in England.

3

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a provider of education or childcare to children under five years of age—
(i) registered in England in the early years register maintained by the Office for Standards in Education, Children’s Services and Skills,
(ii) registered in Wales with Care Inspectorate Wales, or
(iii) registered in Scotland with the Scottish Care Inspectorate;
(b) a university;
(c) a provider of further or higher education;
(d) a registered charity;
(e) a housing association;
(f) a small or micro business, as defined by section 33 of the Small Business, Enterprise and Employment Act 2015;
(g) a town council;
(h) a parish council;
(i) a business in the hospitality sector.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment provides that certain specified employers would continue to pay contributions at the current rates. The specified employers include early years settings, universities, charities, and small businesses.

39

After Clause 3, insert the following new Clause—
“Exemptions
(1) The Treasury may by regulations specify that specified categories of person shall be exempt from the changes to secondary Class 1 contributions made by this Act.
(2) The categories of person exempted by regulations may be defined by the activities which they carry out, their size, their legal status or in any other way that the Treasury considers appropriate.”

1

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a person providing a care home service or a domiciliary support service who is regulated under—
(i) Part 1 of the Health and Social Care Act 2008,
(ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, or
(iii) Part 5 of the Public Services Reform (Scotland) Act 2010,
(b) a person contracted to provide primary care under the provisions of—
(i) Part 4 of the National Health Service Act 2006,
(ii) Part 4 of the National Health Service (Wales) Act 2006, or
(iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978,
(c) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992,
(d) a person contracted to provide pharmacy services under the provisions of—
(i) Part 7 of the National Health Service Act 2006, or
(ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013, or
(e) a charitable provider of health and care,
(f) a person providing hospice care whether in a hospice or elsewhere, or
(g) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment, together with Baroness Barker’s amendments to Clause 2, page 1, line 12, Clause 2, page 1, line 14, and Clause 2, page 1, line 15 provides that care providers, NHS GP practices, NHS commissioned dentists, NHS commissioned pharmacists, charitable providers of health and care, and those providing hospice care would continue to pay contributions at current rates.

2

Clause 1, page 1, line 1, at end insert—
“(A1) The Social Security Contributions and Benefits Act 1992 is amended as follows.
(A2) In section 9(1A) after paragraph (aa) insert—
“(ab) if section 9AA applies to the earnings, the part-time worker secondary percentage;”.
(A3) After section 9A insert—
“9AA Part-time worker secondary percentage
(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.
(2) For the purposes of section 9(1A)(ab), the part-time worker secondary percentage is 7.5%.
(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000.”
(A4) The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.
(A5) In section 9(1A) after paragraph (aa) insert—
“(ab) if section 9AA applies to the earnings, the part-time worker secondary percentage;”
(A6) After section 9A insert—
“9AA Part-time worker secondary percentage
(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.
(2) For the purposes of section 9(1A)(ab) above, the part-time worker secondary percentage is 7.5%.
(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) (Northern Ireland) Regulations 2000.””

This amendment sets a new National Insurance Contributions rate for part-time workers.

4

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a charity that has an annual revenue of less than £1 million.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Exemption for small charities: This amendment would exempt charities that have an annual revenue of less than £1 million from the Government’s planned increase in employer National Insurance contributions.

5

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person providing transport for children with special educational needs and disabilities.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Exemption for SEND transport: This amendment would exempt employers providing transport for children with special educational needs and disabilities from the Government’s planned increase in employer National Insurance contributions.

6

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person providing hospice care whether in a hospice or elsewhere.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

Exemption for hospices: This amendment would exempt employers providing hospice care whether in a hospice or elsewhere from the Government’s planned increase in employer National Insurance contributions.

10

Clause 2, page 1, line 12, after “£96” insert “or,
(b) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £175.”

This amendment, together with Baroness Barker’s amendments to Clause 1, page 1, line 2, Clause 2, page 1, line 14, and Clause 2, page 1, line 15 exempts care providers, NHS GP practices, NHS commissioned dentists, NHS commissioned pharmacists, charitable providers of health and care, and those providing hospice care from the changes to the threshold.

16

Clause 2, page 1, line 14, after “substitute” insert—
“(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £758, and
(ii) in all other cases,”

This amendment is linked to Baroness Barker’s amendments to Clause 1, page 1, line 2, Clause 2, page 1, line 12, and Clause 2, page 1, line 15.

23

Clause 2, page 1, line 15, after “substitute” insert—
“(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992 or section 9(1B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, £9,100, and
(ii) in all other cases,”

This amendment is linked to Baroness Barker’s amendments to Clause 1, page 1, line 2, Clause 2, page 1, line 12, and Clause 2, page 1, line 14.

36

After Clause 3, insert the following new Clause—
“Review of effect on SMEs, hospitality, tourism and seasonal workers
(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before Parliament a review of the impact of the measures contained in this Act.
(2) The review must consider in particular—
(a) the impact of those measures on the finances and staffing of small and medium sized businesses;
(b) the impact of those measures on the finances and staffing of small and medium sized businesses in the hospitality and tourism sector;
(c) the impact of those measures on sectors who rely on seasonal workers.
(3) In this section, “small and medium sized businesses” means any business which has an average headcount of staff of less than 250 in the tax year 2023-24.”

This new clause would require the Government to produce an impact assessment of the effect of the Act on SMEs, hospitality, tourism and seasonal workers and on the sectors relying on seasonal workers.

37

After Clause 3, insert the following new Clause—
“Review of effect on economic growth
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the rate of economic growth in the United Kingdom.”

This amendment would require a review of the impact of the measures in this Act on economic growth within six months of the day on which it is passed.

38

After Clause 3, insert the following new Clause—
“Review of effect on certain sectors
(1) The Chancellor of the Exchequer must, within six months of the day on which the Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2).
(2) The review must consider the impact on—
(a) charities;
(b) creative industries;
(c) dentists;
(d) early years providers;
(e) farms;
(f) general practitioners;
(g) hospices;
(h) hospitality;
(i) pharmacies;
(j) retail;
(k) small businesses;
(l) social care;
(m) universities.”

This amendment would require a review of the impact of the measures in this Act on certain sectors within six months of the day on which it is passed.

Clause 1, page 1, line 1, at end insert - “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;". (A2) After section 9(1A) of that Act insert- "(1B) A "specified employer” means (a) a provider of education or childcare to children under five years of age- (i) registered in England in the early years register maintained by the Office for Standards in Education, Children's Services and Skills, (ii) registered in Wales with Care Inspectorate Wales, or (iii) registered in Scotland with the Scottish Care Inspectorate; (b) a university; (c) a provider of further or higher education; (d) a registered charity; (e) a housing association; (f) a small or micro business, as defined by section 33 of the Small Business, Enterprise and Employment Act 2015; (g) a town council; (h) a parish council. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%."""

Clause 1, page 1, line 1, at end insert – “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;" (A2) After section 9(1A) of that Act insert— "(1B) A "specified employer” means (a) a person providing a care home service or a domiciliary support service who is regulated under (i) Part 1 of the Health and Social Care Act 2008, (ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, or (iii) Part 5 of the Public Services Reform (Scotland) Act 2010, (b) a person contracted to provide primary care under the provisions of- (i) Part 4 of the National Health Service Act 2006, (ii) Part 4 of the National Health Service (Wales) Act 2006, or (iii) sections 17J to 170 of the National Health Service (Scotland) Act 1978, (c) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992, (d) a person contracted to provide pharmacy services under the provisions of – (i) Part 7 of the National Health Service Act 2006, or (ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013, or (e) a charitable provider of health and care, (f) a person providing hospice care whether in a hospice or elsewhere, or (g) a carer to whom section 2(3A) of the National Insurance Contributions Act 2014 applies. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%."""

Clause 1, page 1, line 1, at end insert - “(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert- "(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;" (A2) After section 9(1A) of that Act insert— "(1B) A "specified employer” means (a) a provider of education or childcare to children under five years of age- (i) registered in England in the early years register maintained by the Office for Standards in Education, Children's Services and Skills, (ii) registered in Wales with Care Inspectorate Wales, or (iii) registered in Scotland with the Scottish Care Inspectorate; (b) a university; (c) a provider of further or higher education; (d) a registered charity; (e) a housing association; (f) a small or micro business, as defined by section 33 of the Small Business, Enterprise and Employment Act 2015; (g) a town council; (h) a parish council. (1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%."""

Clause 2, page 1, line 12, after “£96” insert “or, (ii) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £175."

Clause 2, page 1, line 14, after “substitute” insert - "(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £758, and (ii) in all other cases,”

Clause 2, page 1, line 15, after "substitute" insert - “(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992 or section 9(1B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, £9,100, and (ii) in all other cases,”

After Clause 3, insert the following new Clause- "Review of effect on certain sectors (1) The Chancellor of the Exchequer must, within six months of the day on which the Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2). (2) The review must consider the impact on - (a) charities; (b) creative industries; (c) dentists; (d) early years providers; (e) farms; (f) general practitioners; (g) hospices; (h) hospitality; (i) pharmacies; (j) retail; (k) small businesses; (l) social care; (m) universities."

70

After Clause 3, insert the following new Clause—
“Impact of this Act on local authorities
The Secretary of State must, within six months of the day on which this Act is passed, lay before Parliament an impact assessment of the cost of the provisions of this Act on local authorities.”

This probing amendment seeks to respond to concerns about increased costs for local authorities.

11A

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage until 6 April 2026 (after which the relevant percentage is as determined by the rest of this subsection);”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a charity.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

[Withdrawn]
Clause 3, page 2, line 4, after “2025” insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on jobs, wages, inflation and growth, whichever is later.”

This amendment would prevent commencement of this section until a full impact assessment is published, noting the impact note of this policy that was published on 13 November.

68

After Clause 3, insert the following new Clause—
“Review of effect on people with protected characteristics
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on people with protected characteristics under the Equality Act 2010.”

This amendment would require a review of the impact of the measures in this Act on people with protected characteristics.

69

After Clause 3, insert the following new Clause—
“Review of effect on climate, nature and green jobs
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on matters covered by the Climate Change Act 2008 and Environment Act 2021, and on green jobs.”

This amendment would require a review of the impact of the measures in this Act on climate, other aspects of the environment, and on green jobs.

67

After Clause 3, insert the following new Clause—
“Review of effect on school transport services for children with special educational needs and disabilities
(1) The Chancellor of the Exchequer must, within one month of the day on which this Act is passed, lay before Parliament a review of the impact of this Act on the ability of local authorities to meet their statutory duties in respect of supplying school transport services either directly or through private providers for children with special educational needs and disabilities.
(2) The review must supply estimates of any funding shortfall for the provision of transport services for children with special educational needs and disabilities in local authorities in—
(a) tax year 2025-26;
(b) tax year 2026-27;
(c) tax year 2027-28.
(3) The review must set out what intervention or interventions would be necessary to ensure local authorities can continue to meet their statutory duties in respect of providing school transport for children with special educational needs and disabilities for tax years from 2025 to 2028.”

This new Clause would require the Government to analyse the impact of this Act on the ability of local authorities to meet their statutory duties around the supply of school transport services for children with special educational needs and disabilities in the period to April 2028.

8

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a town council, or
(b) a parish council.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment provides that town and parish councils would continue to pay contributions at current rate.

9

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person employing an individual who is aged under 21.
(1C) For the purposes of this Act, the specified employer secondary percentage is—
(a) 13.8% in respect of any employees under the age of 21 at the start of the tax year;
(b) 15% in respect of all other employees.””

This amendment would ensure that employers would continue to pay the current rate of National Insurance for staff under the age of 21.

10

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person employing an individual who is aged under 25.
(1C) For the purposes of this Act, the specified employer secondary percentage is—
(a) 13.8% in respect of any employees under the age of 25 at the start of the tax year;
(b) 15% in respect of all other employees.””

This amendment would ensure that employers would continue to pay the current rate of National Insurance for staff under the age of 25.

11

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a person employing an individual who is aged under 28.
(1C) For the purposes of this Act, the specified employer secondary percentage is—
(a) 13.8% in respect of any employees under the age of 28 at the start of the tax year;
(b) 15% in respect of all other employees.””

This amendment would ensure that employers would continue to pay the current rate of National Insurance for staff under the age of 28.

15

Clause 1, page 1, line 7, at end insert “subject to subsection (4).
“(4) The amendments made by this section must not come into force until the Secretary of State has laid before both Houses of Parliament a full impact statement which must include—
(a) the number of employers affected by this change by—
(i) category, and
(ii) number of employees;
(b) the estimated cost to those employers;
(c) the predicted effects on levels of employment and wages.
(5) Once the amendments made by this section come into force, the Secretary of State must lay before both Houses of Parliament an impact statement every six months which includes—
(a) actual costs to employers, and
(b) actual effects on employment levels and wages.”

35

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on schools and universities”

This amendment would prevent commencement of this section until a full impact assessment is published for schools and universities.

36

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on farms.”

This amendment would prevent commencement of this section until a full impact assessment is published for farms.

37

Clause 2, page 1, line 16, at end insert “subject to subsection (5).
(5) The amounts substituted by this section must not come into force until the Secretary of State has laid before both Houses of Parliament a full impact statement which must include—
(a) the number of employers affected by this change by—
(i) category, and
(ii) number of employees;
(b) the estimated cost to those employers;
(c) the predicted effects on levels of employment and wages.
(6) Once the amendments made by this section come into force, the Secretary of State must lay before both Houses of Parliament an impact statement every six months which includes—
(a) actual costs to employers, and
(b) actual effects on employment levels and wages.”

18

Clause 2, page 1, line 12, leave out “£96” and insert “£130 for the tax year 2025/26 and £96 from the tax year 2026/27”

This forms part of a package of amendments in the name of Baroness Noakes to allow for a phased introduction of the reductions to the secondary threshold.

21

Clause 2, page 1, line 14, leave out “£417” and insert “£563 for the tax year 2025/26 and £417 from the tax year 2026/27”

This forms part of a package of amendments in the name of Baroness Noakes to allow for a phased introduction of the reductions to the secondary threshold.

57

Clause 3, page 2, line 4, at and insert “subject to subsection (5).
(5) The amendments made by this section must not come into force until the Secretary of State has laid before both Houses of Parliament a full impact statement which must include—
(a) the number of employers affected by this change by—
(i) category, and
(ii) number of employees;
(b) the estimated cost to those employers;
(c) the predicted effects on levels of employment and wages.
(6) Once the amendments made by this section come into force, the Secretary of State must lay before both Houses of Parliament an impact statement every six months which includes—
(a) actual costs to employers, and
(b) actual effects on employment levels and wages.”

24

Clause 2, page 1, line 15, leave out “£5,000” and insert “£6,760 for the tax year 2025/26 and £5,000 from the tax year 2026/27”

This forms part of a package of amendments in the name of Baroness Noakes to allow for a phased introduction of the reductions to the secondary threshold.

33

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on employers which are businesses with an annual turnover of less than—
(a) £1 million,
(b) £5 million, and
(c) £10 million.
(5) In this section “turnover” means the amounts derived from the provision of goods and services after deduction of trade discounts, value added tax and any other taxes on the amounts so derived.”

This amendment would prevent commencement of this section until a full impact assessment is published for small businesses of various sizes.

34

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on community pharmacies.”

This amendment would prevent commencement of this section until a full impact assessment is published for community pharmacies.

25

Clause 2, page 1, line 16, leave out subsection (4)

This forms part of a package of amendments in the name of Baroness Noakes to allow for a phased introduction of the reductions to the secondary threshold.

7

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a farmer.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment provides that farms would continue to pay contributions at current rates.

53

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer with fewer than 25 full-time employees, the employment allowance for the tax year is—
(a) £15,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment would increase the employment allowance from £10,500 to £15,000 for small businesses and organisations employing fewer than 25 staff.

54

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) If the person is a public authority, the amount of the employment allowance in subsection (1)(2)(a) is £20,000.
(2B) A public authority means any person whose activities involve, wholly or mainly, the performance of functions (whether or not in the United Kingdom) which are of a public nature.””

This amendment would give a higher employment allowance to persons carrying out functions of a public nature.

55

Clause 3, page 1, line 21, at end insert—
“(za) subsections (1) and (2),”

This amendment removes the disqualification of public authorities from claiming the employment allowance.

56

Clause 3, page 1, line 21, at end insert—
“(za) subsection (3),”

This amendment removes the exclusion of employment of persons to provide personal, family or household affairs from the employment allowance.

28

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on early years provision.”

This amendment would prevent commencement of this section until a full impact assessment is published for early years provision.

29

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on hospices.”

This amendment would prevent commencement of this section until a full impact assessment is published for hospices.

30

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on the retail sector.”

This amendment would prevent commencement of this section until a full impact assessment is published for retail.

31

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on the hospitality sector.”

This amendment would prevent commencement of this section until a full impact assessment is published for hospitality.

32

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on charities.”

This amendment would prevent commencement of this section until a full impact assessment is published for charities.

65

After Clause 3, insert the following new Clause—
“Annual impact assessment: impact on social care providers
(1) Within 12 months of the day on which this Act is passed, and annually thereafter, the Secretary of State must publish an impact assessment to assess the impact of the provision in section 2 on social care providers.
(2) The Secretary of State must lay a copy of these reports before Parliament.”

66

After Clause 3, insert the following new Clause—
“Review of effect on farming
(1) The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on farms.
(2) The review must consider—
(a) the direct impact of those measures on the finances and staffing of farms,
(b) the indirect impact of those measures, taking into account employment in the supply chain, and
(c) the impact of those measures on seasonal workers.”

This new clause would require the Government to produce an impact assessment of the effect of the Act on farms, including any indirect costs incurred through the supply chain.

39

Clause 3, page 1, line 18, at end insert—
“(1A) In section 1(2), for “The” substitute “Unless the person is employed in a business or organisation with fewer than 25 full-time employees under subsection (2A), the””

22

Clause 2, page 1, line 15, leave out paragraph (b) and insert—
“(b) in sub-paragraph (b), for “£9,100” substitute—
(i) for businesses and organisations with fewer than 25 full-time employees, £9,100,
(ii) for businesses and organisation with full-time employees of 25 or more but fewer than 50, £7,500, and
(iii) in all other cases £5,000.”

This amendment would increase the per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings from £5,000 to £9,100 for businesses employing fewer than 25 staff; and to £7,500 for businesses employing less than 50 but more than 25 staff.

Clause 3, page 1, line 18, at end insert- "(1A) In section 1(2), for “The” substitute “Unless the person is employed in a qualifying sector under subsection (2A), the""

Clause 3, page 1, line 20, at end insert- "(2A) After section 1(2), insert- "(2A) For a person employed as an early years provider, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- "(2A) For a person employed in a hospice, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- "(2A) For a person employed in primary care, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert - “(2A) For a person employed at a university, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.' "

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert - “(2A) For a person employed as a General Practitioner, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — “(2A) After section 1(2), insert- “(2A) For a person employed as a dentist, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert- “(2A) After section 1(2), insert- "(2A) For a person employed as a pharmacist, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- "(2A) For a person employed in social care, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert - "(2A) For a person employed in a business with a turnover of less than £1 million, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.' "

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- “(2A) For a person employed in the hospitality sector, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- “(2A) For a person employed on a farm, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert- “(2A) After section 1(2), insert- "(2A) For a person employed in the retail sector, the person's employment allowance for the tax year is (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert- "(2A) After section 1(2), insert- "(2A) For a person employed in a charity, the person's employment allowance for the tax year is – (a) £20,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 1, line 20, at end insert — "(2A) After section 1(2), insert- "(2A) For a person employed in a business or organisation with fewer than 25 full-time employees, the person's employment allowance for the tax year is- (a) £15,000, or (b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.”"

Clause 3, page 2, line 4, after “2025” insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on jobs, wages, inflation and growth, whichever is later."

52

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the charity sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the charity sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting charities and the cost of that to the Exchequer.

14

Clause 1, page 1, line 7, at end insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on persons who provide transport for children with special educational needs and disabilities, whichever is later”

This amendment, and two others in the name of Baroness Monckton of Dallington Forest, would prevent commencement of this Act until an assessment of the impact of the policy on persons who provide transport for children with special educational needs and disabilities is published.

38

Clause 3, page 1, line 18, at end insert—
“(1A) In section 1(2), for “The” substitute “Unless the person is an employer in a qualifying sector under subsection (2A), the””

This amendment, and others in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for certain sectors from £10,500 to £20,000.

40

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the early years sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the early years sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting early years providers and the cost of that to the Exchequer.

41

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the hospice sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the hospice sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting smaller hospices and the cost of that to the Exchequer.

42

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the primary care sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the primary care sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting primary care settings and the cost of that to the Exchequer.

43

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a university, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for a university from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting universities and the cost of that to the Exchequer.

44

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a general practice, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for GPs from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting GPs and the cost of that to the Exchequer.

45

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a dental practice, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for dental practices from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting dentists and the cost of that to the Exchequer.

46

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a pharmacy, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for pharmacies from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting pharmacies and the cost of that to the Exchequer.

47

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the social care sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the social care sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting those providing social care and the cost of that to the Exchequer.

48

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a business with a turnover of less than £1 million, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe, would change the employment allowance for small businesses from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting small businesses and the cost of that to the Exchequer.

49

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the hospitality sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the hospitality sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting the hospitality sector and the cost of that to the Exchequer.

50

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For a farm, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for farms from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting farms and the cost of that to the Exchequer.

51

Clause 3, page 1, line 20, at end insert—
“(2A) After section 1(2), insert—
“(2A) For an employer in the retail sector, the employment allowance for the tax year is—
(a) £20,000, or
(b) if less, an amount equal to the total amount of the liabilities mentioned in subsection (1)(b) which are not excluded liabilities.””

This amendment, and another in the name of Baroness Neville-Rolfe to this Clause, would increase the employment allowance for employers in the retail sector from £10,500 to £20,000. This amendment seeks to probe the Government’s openness to supporting retail and the cost of that to the Exchequer.

23

Clause 2, page 1, line 15, leave out “5,000” and insert “7,500”

This amendment would change the per-employee threshold at which employers become liable to pay national insurance contributions on employees’ earnings from £5000 to £7500.

27

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on persons who provide transport for children with special educational needs and disabilities”

This amendment, and two other amendments in the name of Baroness Monckton of Dallington Forest, would prevent commencement of this Act until an assessment of the impact of the policy on persons who provide transport for children with special educational needs and disabilities is published.

Clause 3, page 2, line 4, after “2025” insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on persons who provide transport for children with special educational needs and disabilities, whichever is later”

6

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a business with an annual turnover of less than £1 million.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This probing amendment would exempt the smallest businesses from the increase in national insurance contributions.

1

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a person providing a care home service or a domiciliary support service who is regulated under—
(i) Part 1 of the Health and Social Care Act 2008,
(ii) Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016, or
(iii) Part 5 of the Public Services Reform (Scotland) Act 2010,
(b) a person contracted to provide primary care under the provisions of—
(i) Part 4 of the National Health Service Act 2006,
(ii) Part 4 of the National Health Service (Wales) Act 2006, or
(iii) sections 17J to 17O of the National Health Service (Scotland) Act 1978,
(c) a person contracted to provide general dental services under the provisions of Part 2 of the National Health Service (General Dental Services) Regulations 1992,
(d) a person contracted to provide pharmacy services under the provisions of—
(i) Part 7 of the National Health Service Act 2006, or
(ii) Part 8 of the NHS (Pharmaceutical and Local Pharmaceutical Services) Regulations 2013, or
(e) a charitable provider of health and care, or
(f) a person providing hospice care whether in a hospice or elsewhere.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment, together with Lord Scriven’s amendments to Clause 2, page 1, line 12 and Clause 2, page 1, line 14, provides that care providers, NHS GP practices, NHS commissioned dentists, NHS commissioned pharmacists, charitable providers of health and care, and those providing hospice care would continue to pay contributions at current rates.

2

Clause 1, page 1, line 1, at end insert—
“(A1) The Social Security Contributions and Benefits Act 1992 is amended as follows.
(A2) In section 9(1A) after paragraph (aa) insert—
“(ab) if section 9AA applies to the earnings, the veterans secondary percentage;”
(A3) After section 9A insert—
“9AA Veterans secondary percentage
(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a veteran.
(2) For the purposes of section 9(1A)(ab), the veterans secondary percentage is 13.8%.
(3) For the purposes of this section, a “veteran” means a former member of any of His Majesty’s forces.””

This amendment would exempt veterans’ salaries from NICs changes.

3

Clause 1, page 1, line 1, at end insert—
“(A1) The Social Security Contributions and Benefits Act 1992 is amended as follows.
(A2) In section 9(1A), after paragraph (aa) insert—
“(ab) if section 9AA applies to the earnings, the part-time worker secondary percentage;”
(A3) After section 9A insert—
“9AA Part-time worker secondary percentage
(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b), this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.
(2) For the purposes of section 9(1A)(ab), the part-time worker secondary percentage is 7.5%.
(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000.””

This amendment sets a new National Insurance Contributions rate for part-time workers.

4

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a provider of education or childcare to children under five years of age—
(i) registered in England in the early years register maintained by the Office for Standards in Education, Children’s Services and Skills,
(ii) registered in Wales with Care Inspectorate Wales, or
(iii) registered in Scotland with the Scottish Care Inspectorate; or
(b) a university.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment provides that early years settings and universities would continue to pay contributions at current rates.

5

Clause 1, page 1, line 1, at end insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means—
(a) a registered charity, or
(b) a housing association.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””

This amendment provides that charities and housing associations would continue to pay contributions at current rates.

12

Clause 1, page 1, line 3, at end insert—
“(1A) In section 9(1A) of The Social Security Contributions and Benefits (Northern Ireland) Act 1992, after paragraph (aa) insert—
“(ab) if section 9AA below applies to the earnings, the part-time worker secondary percentage;”
(1B) After section 9A insert—
“9AA Part-time worker secondary percentage
(1) Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, where the earner is a part-time worker.
(2) For the purposes of section 9(1A)(a) above, the part-time worker secondary percentage is 7.5%.
(3) For the purposes of this section, a “part-time worker” has the meaning given in Regulation 2 of the Part-time Workers (Prevention of Less Favourable Treatment) (Northern Ireland) Regulations 2000.””

This amendment is connected to Baroness Kramer’s amendment to Clause 1, page 1, line 1

13

Clause 1, page 1, line 7, at end insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on jobs, wages, inflation and growth, whichever is later”

This amendment would prevent commencement of this section until a full impact assessment is published, noting the impact note of this policy that was published on 13 November.

16

Clause 2, page 1, line 12, leave out “£96” and insert—
“(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £175, and
(ii) in all other cases, £96.”

This amendment, together with Lord Scriven’s amendments to Clause 1, page 1, line 1 and Clause 2, page 1, line 14, exempts care providers, NHS GP practices, NHS commissioned dentists, NHS commissioned pharmacists, charitable providers of health and care, and those providing hospice care from the changes to the threshold.

17

Clause 2, page 1, line 12, leave out “£96” and insert—
“(i) where the earner is a veteran within the meaning of section 9AA(3) of the Social Security Contributions and Benefits Act 1992, £175, and
(ii) in all other cases, £96.”

This amendment is connected to Baroness Smith of Newnham’s amendments to Clause 1, page 1, line 1 and Clause 2, page 1, line 14.

19

Clause 2, page 1, line 14, leave out paragraphs (a) and (b) and insert—
“(a) in sub-paragraph (a), for “£758” substitute—
“(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992, £758, and
(ii) in all other cases, £417”, and
(b) in sub-paragraph (b), for “£9,100” substitute—
“(i) for a specified employer under section 9(1B) of the Social Security Contributions and Benefits Act 1992 or section 9(1B) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, £9,100, and
(ii) in all other cases £5,000.””

This amendment is linked to Lord Scriven’s amendments to Clause 1, page 1, line 2 and Clause 2, page 1, line 12.

20

Clause 2, page 1, line 14, leave out paragraphs (a) and (b) and insert—
“(a) in sub-paragraph (a), for “£758” substitute—
“(i) where the earner is a veteran within the meaning of section 9AA(3) of the Social Security Contributions and Benefits Act 1992, £758, and
(ii) in all other cases, £417”, and
(b) in sub-paragraph (b), for “£9,100” substitute—
“(i) where the earner is a veteran within the meaning of section 9AA(3) of the Social Security Contributions and Benefits Act 1992, £9,100, and
(ii) in all other cases £5,000.””

This amendment is connected to Baroness Smith of Newnham’s amendment to Clause 1, page 1, line 2 and Clause 2, page 1, line 12.

26

Clause 2, page 1, line 16, leave out “2025-26” and insert “beginning after the tax year in which an impact assessment is published assessing the impact of the provisions in this section on jobs, wages, inflation and growth.”

This amendment would prevent commencement of this section until a full impact assessment is published, noting the impact note of this policy that was published on 13 November.

58

After Clause 3, insert the following new Clause—
“Review of effect of employer NIC threshold on part-time workers
(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before Parliament a review of the impact of the measures contained in this Act on part-time workers.
(2) The review must consider in particular the effect of the threshold set by section 2 of this Act on part-time workers—
(a) earning £5,000 to £9,000 per annum, or
(b) working under 16 hours per week.”

This new Clause would require the Government to produce a report into the impact of the employer NIC threshold on part-time staff, especially those who are lower paid or working less than 16 hours a week.

59

After Clause 3, insert the following new Clause—
“Review of effect on SMEs, hospitality, tourism and seasonal workers
(1) The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act.
(2) The review must consider in particular—
(a) the impact of those measures on the finances and staffing of small and medium sized businesses;
(b) the impact of those measures on the finances and staffing of small and medium sized businesses in the hospitality and tourism sector;
(c) the impact of those measures on sectors who rely on seasonal workers.
(3) In this section, “small and medium sized businesses” means any business which has an average headcount of staff of less than 250 in the tax year 2023-24.”

This new clause would require the Government to produce an impact assessment of the effect of the Act on SMEs, hospitality, tourism and on the sectors relying on seasonal workers.

60

After Clause 3, insert the following new Clause—
“Review of effect in Scotland
(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before Parliament a review of the impact in Scotland of the measures contained in this Act.
(2) The review must consider in particular—
(a) the impact of those measures on the finances and staffing of small and medium sized businesses in Scotland;
(b) the impact of those measures on the finances and staffing of small and medium sized businesses in the hospitality and tourism sector in Scotland;
(c) the impact of those measures on sectors in Scotland who rely on seasonal workers;
(d) the effect of the threshold set out by section 2 of this Act on part-time workers in Scotland—
(i) earning £5,000 to £9,000 per annum, or
(ii) working under 16 hours per week.
(3) In this section, “small and medium sized businesses” means any business which has an average headcount of staff of less than 250 in the tax year 2023-24.”

61

After Clause 3, insert the following new Clause—
“Review of effect on certain sectors
(1) The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the persons and sectors in subsection (2).
(2) The review must consider the impact on—
(a) general practitioners;
(b) dentists;
(c) social care providers;
(d) hospices;
(e) small businesses (businesses with an annual turnover of less than £1 million);
(f) early years providers;
(g) universities;
(h) charities;
(i) farms;
(j) retail;
(k) hospitality.”

This amendment would require a review of the impact of the measures in this Act on certain sectors within six months of the day on which it is passed.

62

After Clause 3, insert the following new Clause—
“Review of effect on employment
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the rate of employment in the United Kingdom.”

This amendment would require a review of the impact of the measures in this Act on employment within six months of the day on which it is passed.

63

After Clause 3, insert the following new Clause—
“Review of effect on jobs, wages and inflation
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on jobs, wages and inflation in the United Kingdom.”

This amendment would require a review of the impact of the measures in this Act on jobs, wages and inflation within six months of the day on which it is passed.

64

After Clause 3, insert the following new Clause—
“Review of effect on economic growth
The Chancellor of the Exchequer must, within six months of the day on which this Act is passed, lay before Parliament a review of the impact of the measures contained in this Act on the rate of economic growth in the United Kingdom.”

This amendment would require a review of the impact of the measures in this Act on economic growth within six months of the day on which it is passed.

Clause 3, page 2, line 4, after “2025” insert “or on the day after an impact assessment is published assessing the impact of the provisions in this section on jobs, wages, inflation and growth, whichever is later.