Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a comparative assessment of the potential impact of the proposed increase in employers National Insurance contributions on (a) small and medium businesses and (b) large businesses.

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 see no change or 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.