Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many employers pay Class 1 National Insurance contributions but are not eligible for the Employment Allowance.

For the tax year 2020-21, an estimated 520,000 employers were subject to Class 1 National Insurance liabilities and did not claim the Employment Allowance. This represents 32.5 per cent of employers with Class 1 National Insurance liabilities in the tax year 2020-21.