Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of limited companies where the only employee is the director who pays employer National Insurance contributions.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

Estimates of the number of sole director companies liable to pay employer National Insurance contributions are not available.