Question to the HM Treasury:

To ask His Majesty's Government whether they will publish an impact assessment of the impact of changes to employer National Insurance contributions on low-income and middle-income workers in the hospitality industry.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions (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.

The hospitality sector is predominately made up of smaller businesses. The Government protected the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.