Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration he has given to reforming employer National Insurance contributions to support pubs and breweries employing part-time workers.

Employers pay employer NICs where an employee earns above the Secondary Threshold, meaning no employer NICs are due for employees earning below this level.

Pubs and breweries can also benefit from employer NICs reliefs for employees under 21 and apprentices under 25, with no employer NICs due on earnings up to £50,270.

The Government also previously increased the Employment Allowance from £5,000 to £10,500, protecting the smallest employers. Around 900,000 employers, approximately 40%, will have no employer NICs liability.

More widely, the Government is supporting the sector by freezing business rates bills in real terms for two years for retail, hospitality and leisure businesses in England, alongside further reductions for thousands of pubs and other high street businesses. As a result, half of retail, hospitality and leisure properties will pay no business rates.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.