Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the memo to item 26 on page 118 of the Autumn Budget 2024, HC 295, what methodology she used to calculate the public sector compensation amount for the increase to employer National Insurance contributions.

The amount of public sector support was based on an estimate of the proportion of employer NICs receipts paid by public sector organisations, using the Office for National Statistics (ONS) classification of the public sector boundary. The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.