Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what recent steps he has taken to simplify the rates of employees' National Insurance contributions.

This Government is committed to a competitive tax regime and has introduced a range of measures to reduce the burden of National Insurance Contributions (NICs), as part of our long term economic plan to back business and create jobs.

The Employment Allowance, introduced in April this year, means that around 450,000 employers– one third of all employers – are expected to be taken out of paying employer NICs altogether in 2014-15 and from April 2015, employer NICs for under 21 year olds will be abolished, helping to support jobs for almost 1.5 million young people currently in employment.