§ Mr. Fortescueasked the Secretary of State for Social Services (1) whether his regulations require employers and/or employees to pay National Insurance contributions when the employees concerned are on strike; whether official or unofficial;
(2) whether his regulations require employers to pay selective employment tax in respect of their employees who are on strike, whether official or unofficial.
§ Mr. Ennals:Selective employment tax is paid only as part of the employer's National Insurance contribution. An employer is not liable to pay a National Insurance contribution in respect of an employee for any week in which no services are rendered and no remuneration in excess of £4 is paid. In any week in which an employee is unemployed but disqualified for benefit because his unemployment results from a trade dispute he is liable to pay a contribution at a non-employed rate. These provisions apply whether a strike is official or unofficial.