Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 January 2024 to Question 24423 on Employers' Contributions, if she will provide disaggregated cost figures for the hospitality sector for the same period of time.

As is the case with all tax policies, the Government has published a detailed assessment of the policy in the Tax Information and Impact Note (TIIN). This includes impacts on the exchequer, the economy, individuals, households and families, equalities, businesses including civil society organisations, and details on monitoring and evaluation. The TIIN can be found below:

https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl

The Tax Information and Impact Note sets out that around 250,000 employers will see their Secondary Class 1 NICs liability decrease and around 940,000 will see it increase. Around 820,000 employers will see no change. Information on employers listed is not available as we do not hold the breakdown requested by employer size.