Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to equalise National Insurance contributions of agency employers and employees with PAYE employers and employees.

It is already the case that most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purposes by the agencies which supply them to the recipients of the workers’ services.

Agencies are required to make deductions of Income Tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.