Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 20 July 2026 to Question 18159 on Employees' Contributions and paragraph 1.27 of the Office for Budget Responsibility's document entitled Supplementary forecast information release: Costing of charging NICs on salary-sacrificed pension, published on 5 February 2026, if he will publish the calculation and assumptions used by HMRC to estimate that the mean average additional employee National Insurance contributions liability will be £84 in the first year.

The £84 average additional employee National Insurance Contributions (NICs) liability in the first year of impact (2029–30) is equivalent to the pre-behavioural salary sacrifice employee NICs yield divided by the number of affected employees.