Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department plans to review the Coronavirus Job Retention Scheme to allow employers to include in their claim to HMRC (a) employer contributions to the employee's pension and (b) employer National Insurance or tax contributions.

Since November, employers are only asked to cover National Insurance and employer pension contributions for hours not worked under the CJRS, which is lower than the previous level in September and October. For an average claim, this accounts for just 5 per cent of total employment costs or £70 per employee per month. Furthermore, many small employers can benefit from the Employment Allowance for support with their NICs bill.

Since March, businesses have received billions in loans, tax deferrals, Business Rate reliefs, and general and sector-specific grants. This support can be used by businesses to cover the costs of NICs and pension contributions, ensuring that they can continue to furlough their employees.

The Government will provide a further update on the CJRS at the Budget.