Question to the Department for Education:

To ask the Secretary of State for Education, what assessment the Government has made of the impact on school budgets in 2016-17 of planned changes in pension and national insurance contributions.

The Government's position on the change in employer contribution rate for the Teachers' Pension Scheme was published in the Teachers' Pension Scheme Valuation Report (Actuarial Valuation as at 31 March 2012), which is available here:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/324305/TPS_2012_valuation_report_FINAL_9_June_2014.pdf

The position for non-teaching staff is less clear-cut as they are covered by the Local Government Pension Scheme, which consists of around 90 different funds, and thus the change in employer costs as a result of recent reforms will vary from fund to fund.

The expected changes in National Insurance for employers as a result of moves to a single tier state pension were set out in the impact assessments for Pensions Act 2014, which are available here:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/311316/pensions-act-ia-annex-a-single-tier-state-pension.pdf