Employers' Contributions: Rebates

(asked on 24th February 2025) - View Source

Question to the HM Treasury:

To ask His Majesty's Government what plans they have, if any, to provide employers with a national insurance rebate calculated at 40 per cent of the total combined salaries of each new employee who was not previously in education, employment or training; and what assessment they have made of the Centre for Social Justice's report The case for a Skills Tax Break, published February 2025.


Answered by
Lord Livermore Portrait
Lord Livermore
Financial Secretary (HM Treasury)
This question was answered on 10th March 2025

Employers of those under the age of 21 and apprentices under the age of 25 already receive 100% employer National Insurance relief on salaries up to £50,270. It is likely that a new relief would have to be paid for, at least in part, by increased taxes for other taxpayers or reducing expenditure on public services.

Reticulating Splines