Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of employers with an annual Class 1 National Insurance liability greater than £91,699 and less than £100,000 in the latest tax year for which data are available.

This question was answered on 17th March 2022
For tax year 2020 to 2021, we estimate there are 4,800 employers with Class 1 National Insurance liabilities greater than £91,699 and less than £100,000. This represents around 0.5% of those who benefitted from the Employment Allowance in the 2020 to 2021 tax year.