Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12746 on Employers' Contributions, if she will consult (a) small businesses, (b) social care providers and (c) GP surgeries before publishing the Tax Information and Impact Note.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November

The government has protected the smallest businesses from the impact of the increase to employers’ National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year.
More than half of employers will see no change or will gain overall from this package and eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.